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.
Your first year is critical: incorporation, accounting setup, legal structure choice, first balance sheet. Discover the scope of support and indicative 2026 pricing.
Subsidies, thresholds, taxation, audit of accounts: when does a French loi 1901 nonprofit benefit from engaging a chartered accountant, and how does that differ from a statutory auditor?
Posting an employee abroad in 2026: the A1 certificate, keeping French social security, payroll and the difference from expatriation. The step-by-step method.
VAT on travel expenses in France: trains, hotels, restaurants, fuel, ride-hailing. 2026 rules from BOFiP (TVA-DED-20-20) and Article 206 CGI Annex II, with worked examples.
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.
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