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.
A dental patient base acquired up to 31 December 2029 can be depreciated, generally over ten years. Contributing your own to your company, however, is excluded. Price, financing, structure and pitfalls of buying a dental practice.
No profit threshold automatically triggers incorporation. What decides is the gap between what the practice generates and what the practitioner needs to live on, plus three parameters simulators leave out.
BNC framework and the 2035 return, technical equipment to depreciate, the sector 1 / sector 2 / OPTAM trade-off, the right time to move into a SELARL and CARMF pension contributions to provision: the management decisions specific to the self-employed cardiologist, and when to consult a specialist accountant.
A Paris-based practice's method for choosing an English-speaking accountant in France: verify the credential with the Ordre, separate bilingual delivery from 'someone speaks English', match the profile to your situation, plus the 10 questions to ask.
Double-entry bookkeeping, the five annexes of the 2005 decree, the separate bank account, the works fund and the multi-year works plan: a practical guide for volunteer or cooperative property managers, and the signals that it is time to delegate.
The single 25,000 euro VAT exemption threshold has been dropped. In 2026, the exemption stays at 37,500 euros for services and 85,000 euros for sales. Here is the full picture: timeline, thresholds actually in force, crossing rules and trade-offs.
How to move from the profit for the year to the net dividend: the allocation waterfall (legal reserve, retained earnings), the vote at the general meeting and the 2026 flat tax of 31.4%, with a calculator to run each step.
The Le Meur law has cut the micro-BIC allowances and ceilings for furnished tourist rentals. In 2026: 30 percent and 15,000 euros for an unclassified property, 50 percent and 77,700 euros for a classified one. We cover the regime, micro versus real, resale and VAT.
T2A, GHS, PMSI: how a private clinic's revenue is built, from coded stay to cash collected, and how to secure activity reconciliation, billing rejections and cost-per-stay analytics.
Three payers, three tariff sections, a budget called an EPRD: an EHPAD's accounting is like no other. A manager's guide to the EPRD/ERRD/CPOM framework, the GMP and PMP indicators and the traps to avoid.
At the MIN de Rungis, a produce wholesaler's margin is shaped by waste, discounts, the 5.5% VAT rate and cash. How to read true profitability and manage the business week by week.
SEL, third-party payment, COFRAC accreditation, VAT exemption: why a medical biology laboratory's accounting is steered on margin, cash and compliance, and which ratios to track.
A real estate developer's accounting is kept by project, not by financial year: inventory and work in progress, result recognised over time or at completion, cash tracked project by project in off-plan (VEFA) sales.
What 2026 changes for online sellers: the VAT framework (platforms liable for VAT, OSS, IOSS, the 10,000 euro threshold), a flat charge on small imported parcels, the move to electronic invoicing and the ViDA horizon. The full picture so nothing slips through.
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
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