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.
Complete guide to France's CFE business tax 2026: tax base, minimum contribution by revenue bracket, June instalment, December settlement, and exemptions for start-ups, ZFU and ZRR zones.
SASU: how much should you budget for incorporation, bookkeeping and year-end accounts in 2026? A breakdown of SASU-specific cost drivers (president's payroll, corporate tax, filing) with indicative ranges.
Cross-border worker in 2026: where they are taxed and contribute by country, the impact of remote work (40% tax and 49.9% social thresholds) and the employer's obligations.
Which business structures require a dedicated bank account, when a simple personal account is sufficient, and the risks of mixing personal and business funds.
Split ownership, bare ownership purchase, dismembered SCI, rental deficit and wealth tax: how to separate use from value in order to transmit, invest and manage French real estate with method in 2026.
France 2026 tax reform for retirees: 10% pension allowance kept, frozen IR brackets, +0.9% pensions. Detailed CSG, PAS and PER optimisation guide.
Sector benchmarks, EBITDA multiples 3-7x, DCF, adjusted net assets and earnings capitalisation: the five methods to value a French goodwill and the role of a chartered accountant in Paris in 2026.
Master file, local file, Form 2257-SD, CbCR: everything a French SME must produce to secure its 2026 transfer pricing position, with a checklist and decision trees.
RGE certification, CEE energy certificates, MaPrimeRénov', eco-PTZ, BPI France loans, ADEME Heat Fund, apprenticeship grant, clean equipment depreciation, R&D tax credit, ZFU-TE exemptions: 14 schemes that fund growth and energy transition for French construction companies in 2026, reviewed by Cabinet Hayot Expertise in Paris.
Under the actual-expense regime, an LMNP often warrants an accountant: depreciation of the property, the 2031-2033 tax return, loss carry-forward. Here is the real value and the indicative annual cost.
Hiring a foreign employee in France in 2026: work authorisation, residence permits, the talent card and illegal-work penalties. The employer's guide.
Yes, there is no legal barrier to paying yourself a salary as a SASU president in the first month. The real constraint is available cash flow and compliance with payroll rules. Learn about the legal framework and alternatives.
What tax measures are really new or confirmed in 2026 for companies and their managers? Progress update as of April 4, 2026.
Quasi-usufruct offers flexibility but raises specific legal, tax and succession issues that must be documented carefully.
2026 method for identifying a serious buyer: sourcing channels, financial qualification, NDA, data room and warning signs to monitor throughout the process.
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