Samuel HAYOT
Chartered Accountant
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.
Posting an employee abroad in 2026: the A1 certificate, keeping French social security, payroll and the difference from expatriation. The step-by-step method.
Increase, cancellation, PFU at 30% or 31.4%: what do official sources really say as of March 29, 2026 about the flat tax?
Information Memorandum (IM) for a French M&A sale: 8-section structure, normalised EBITDA, Vendor DD, NDA, EUR 35-110k cost and 12-month timeline. Cabinet Hayot Expertise method, Paris.
Rates, taxable base, payment schedule, quota, non-quota allocation and the 13% balance: everything employers need to know about France's apprenticeship tax (taxe d'apprentissage) in 2026, with a practical example.
Personal bank loan, employer loan, partner current account advance or family loan: which option fits your situation as a business owner in France in 2026? APR, interest tax treatment, borrower rights and decision framework.
LMNP vs LMP 2026: switching conditions, tax and social charge impacts after the 2025 Finance Act, capital gains exemptions, wealth tax, and Dutreil. A full comparison for furnished rental property owners in France.
Legaltech or chartered accountant to set up your French company? A 2026 decision guide comparing cost, legal security, entity choice, tax and ongoing support.
Since 1 July 2025, wage garnishment has been transferred from the courts to judicial commissioners (law no. 2023-1059). Learn the 2026 scale of attachable portions, the thresholds by monthly bracket, the untouchable minimum equal to welfare support (651.69 EUR) and the employer's duties as garnishee.
The course of the accounts-approval meeting (notice, documents, minutes, profit allocation, filing) and the deadlines to meet in 2026.
Sole traders, BNC, BIC or liberal professions: find all 2026 tax deadlines (VAT, income tax, social contributions, tax returns) in one comprehensive guide with summary tables.
Transfer of business assets: transferred éléments, formalities, lease, pre-emption, taxation and points of vigilance to secure the operation.
France's 2025 Finance Act has reshaped the LMNP (non-professional furnished rental status) regime: depreciation clawback on disposal, lower micro-BIC thresholds for non-classified holiday lets, redefined arbitrage between LMNP, LMP and SCI. Hayot Expertise analyses the key impacts, worked numerical examples and decision frameworks for property investors operating in France in 2026.
Registering your company at home is legal and often cost-effective. Lease clauses, co-ownership rules, the 5-year limit and proper notice are the key points to get right.
When a permanent or fixed-term contract ends, the employer must provide several key documents: the final settlement certificate, the work certificate, the France Travail attestation, the final payslip and the portability notice. An omission or delay can expose the employer to damages.
When is professional liability insurance mandatory? What coverage do you need and how do you account for premiums and claims?
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