Samuel HAYOT
Chartered Accountant
Pre-sale dividend, cash left in the price, or a holding-company contribution: the fate of excess cash is decided before the letter of intent, and the gap runs into tens of thousands of euros. A French chartered accountant's method.
EU CSDDD transposed by French DDADUE: scope, post-Omnibus I 2027-2029 calendar, cascading obligations for SME suppliers, 12-month action plan and implementation cost.
For directors of French companies, wealth decisions sit at the intersection of private and professional assets. This article covers property holding structures (direct, SCI, LMNP), financial wrappers (assurance-vie, PER), the IFI wealth tax threshold, and estate-planning tools — with verified 2026 figures and the firm's practical read.
Amending the business purpose is a bylaws change: shareholder vote, legal notice and INPI filing. Anticipate the four key impacts: APE code, professional liability insurance, commercial lease and regulated permits.
A business with several activities or establishments may fall under several collective agreements. A method to determine the applicable IDCC and secure payroll and the DSN per establishment.
A site or a development unfinished at year-end is tracked in account 23, not in expenses. Here is how to post the spending, transfer to account 21 or 20 at entry into service, and start depreciation at the right time, with a worked example and the journal entries.
JEI innovative startup status, CIR 30% R&D tax credit on software development, CII innovation credit, France Num digitalisation grants, BPI Digital Commerce loan, ACRE SASU/SAS exemption, France 2030 automated logistics, additional depreciation allowance, IDF regional grants, Business France export, ZFU-TE: 14 e-commerce schemes for 2026, reviewed by Cabinet Hayot Expertise in Paris.
The business sale is signed. What remains is equally critical: managing your net capital, choosing between PFU and progressive income tax, leveraging deferral or purge mechanisms, building a durable wealth allocation and aligning retirement with transmission. This guide maps the decisions to take in the 24 months after closing.
Heirs can search for a French assurance-vie through AGIRA or FICOVIE, but cannot automatically demand the beneficiary's name. Rights, limits, and transmission tax explained for 2026.
AML/CFT obligations in 2026 for French accounting firms: client KYC, suspicious activity reports to Tracfin (via Ermes), sanctions up to €1 million per breach, and what the EU AMLR/AMLD6 package changes from July 2027 onwards.
Internal regulations in France are mandatory from 50 employees (12-month grace period under the PACTE law). Required content under article L1321-1, prohibited clauses, CSE consultation, filing procedure and key employer risks explained for 2026.
Who decides a registered-office transfer in France (manager, president or shareholders), how to amend the bylaws, how many legal notices by court district, how to file with INPI and what to budget in 2026.
A contractual audit is an audit requested outside any legal obligation, governed by an engagement letter. Its forms, framework, cost and clear distinction from the statutory audit.
Form 2035-SD BNC 2026: who is concerned, boxes to fill in, deductible expenses, deadlines and errors to avoid. The complete expert guide for liberal professions in controlled declaration.
Cap, de minimis, basket, GFS duration aligned with LPF art. L169, GSS aligned with CSS art. L244-3, escrow, W&I insurance, disclosure letter, claim procedure: the French GAP warranty analysed from both seller and buyer perspectives by Cabinet Hayot Expertise in Paris.
Tax treatment, the 152,500 € per-beneficiary inheritance allowance, and the PER vs assurance-vie trade-off: a practical guide for directors managing personal surplus cash in France.
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