Hayot Expertise
Chartered Accountant
Valuation, liquidation preference, anti-dilution, vesting, option pool, board, drag-along, tag-along: a complete guide to the 12 critical clauses of a fundraising term sheet, with 2026 negotiation ranges.
An entrepreneurship barometer is useful only if it helps you interpret the right signals: company creation trends, sector momentum, founder profiles and business confidence.
Parts, prices, technical memory, deadlines and sorting of opportunities: how to respond to a call for tenders profitably in 2026.
Buying a patient does not mean buying people. Here is what this operation actually covers, its legal framework, its valuation and its risks in 2026.
Meals, travel, teleworking, reimbursements and flat-rate allowances: how to deal with professional expenses in 2026.
Operating expenses in French accounting: PCG classification (accounts 60 to 65), fixed vs variable cost analysis, interim management ratios (EBE, VA) and concrete optimisation levers for 2026.
All formulas to convert between prices excluding VAT and including VAT, the four French VAT rates for 2026 (20%, 10%, 5.5%, 2.1%) and sector-specific examples.
PEA, PEA-SME, life insurance, PER, real estate, donation: which tax options to favor in 2026 according to your profile?
Increase, cancellation, PFU at 30% or 31.4%: what do official sources really say as of March 29, 2026 about the flat tax?
Transportation costs are not limited to reimbursement of subscriptions. Here are the useful rules in 2026 on the employer side.
ICC at Q4 2025: 111.0 (-2.37% YoY). How to use the French construction cost index for leases and contracts. Practical guide with INSEE data.
Management fees charged by a French holding company to its subsidiaries must meet strict conditions for tax deductibility. Definition, legal framework, required agreement content and audit red flags for 2026.
When an asset becomes unusable, disposal must be handled correctly in accounting and taxation. Practical guide 2026.
Holiday vouchers 2026: URSSAF exemption, €1,256/quarter limit, allocation conditions and payroll treatment. Complete employer guide.
What actions should be taken before the accounting close to secure and optimize the 2026 tax result without taking unnecessary risks?
Who must report, when to update and what sanctions do companies risk in 2026? The clear, concrete and up-to-date point.
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