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.
ACRE startup exemption, BPI Tourisme loan, apprenticeship grant €6,000 for CAP/BAC cuisine, eco kitchen equipment depreciation, AGEC biowaste subsidy, supplier brewery loan, ZRR/ZFU-TE exemptions, OPCO AKTO: 12 schemes to fund the opening, renovation and upskilling of your French restaurant in 2026, reviewed by Cabinet Hayot Expertise in Paris.
Buy a business or start one? Compare risk, entry price, financing, customer base and goodwill registration duties to steer your 2026 project toward the right path.
How to calculate French statutory severance pay in 2026: the legal formula (1/4 and 1/3 of a month), reference salary, collective minimums and the tax and social regime.
How long to keep invoices, payslips, contracts and accounting records? A reference table of legal retention periods by document type, with the risks of premature destruction.
Complete guide to import customs duties in France 2026: TARIC codes, CIF customs value, VAT autoliquidation since 2022, EORI number, DELTA clearance procedures, incoterms and duty suspension regimes.
Complete guide to French corporate income tax (IS) 2026: standard rate 25%, reduced rate 15% for SMEs, quarterly installments, form 2065 filing, loss carry-forward and key tax credits (CIR).
Corporate tax, income tax, VAT, social contributions, CVAE: the 2026 Finance Act affects every area of business taxation. Here is the complete overview for business owners.
Location-gérance — France's business lease management arrangement — lets a business owner hand over operations to a prospective buyer before committing to a final sale. Properly structured, it tests the incoming manager, protects asset value and organises the seller's exit. Done poorly, it triggers joint liability for debts and can undermine the commercial lease. A practical guide for 2026.
Combining employment and entrepreneurship: exclusivity clause unenforceable for one year, duty of loyalty, leave or part-time for business creation. The 2026 rules to start without resigning.
The cost of an accountant for a French SCI depends first on its tax regime: an income-tax SCI (form 2072) is cheaper than a corporate-tax SCI, which requires accrual accounting and a 2065 return. Detailed ranges and cost drivers.
2026 notice periods in France: dismissal (1 or 2 months by seniority), resignation (set by the collective agreement), waivers and pay-in-lieu. The employer guide.
Wealth audit, tax wrappers, dismemberment, holding companies, IFI, SCPI, PEA, PER and life insurance: the operational method we apply with business owners to build a coherent wealth strategy — not a product list. From diagnosis to annual review checklist, with a worked example for a director aged 50 with a €1.5 million net worth.
2026 tax return: official calendar, revalued tax brackets, department deadlines and expert advice to file your 2025 income without errors.
Civil Code articles 578-624, Article 669 CGI scale, IFI under Article 968 CGI, abuse of law L64 LPF: the 10 structural drawbacks of property stripping to arbitrate before any wealth structure in Paris in 2026.
Anticipating a business transfer (60,000 sales per year in France): Dutreil agreement at 75%, retirement allowance of EUR 500,000, valuation of 4-7x EBITDA — prepare the file and the seller in advance.
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