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.
A method to calculate the ROI of a back-office digitalisation project: baseline, 3-year TCO, gains, ROI and payback, with a worked example.
Which expenses qualify for France's CIR research tax credit in 2026? The full breakdown: qualifying categories, rates, documentation requirements, the most common audit disallowances, and how to combine the CIR with other French innovation incentives.
French real-estate SAS (predominance immobiliere), building depreciation, reduced IS rate 15/25 %, share disposal, SCI IS vs SCI IR comparison: structured analysis by Cabinet Hayot Expertise Paris. Updated May 2026.
How to set a sound share capital: minimum amounts by form, rules for releasing contributions, the contributions auditor, and the pitfalls of too little capital in 2026.
Reading the unfair-dismissal compensation scale to price the exposure, set a provision and weigh a settlement: floor, cap, exclusion cases and a calculation method.
Chartered accountant (expert-comptable), lawyer, notary and M&A adviser: who to call on, at what point and for what purpose — and why the order of involvement matters as much as the choice of professionals in a French business transfer.
A decisive checklist: sector specialisation, dedicated contact, software tools, engagement letter scope, fee structure, financial-statement timelines, proactive advisory, data portability, professional indemnity insurance, and Order registration. Ten precise questions to evaluate your future chartered accountant before you commit.
Detecting accounting fraud relies on internal control, reading weak signals in entries and AI as a support tool, not magic. Method, Benford's law, limits.
French real estate declaration 2026 on Gérer mes biens immobiliers (GMBI): deadlines, monthly rent, EUR 150 fine, SCI, LMNP and non-resident cases.
How to ask a tax question online in France in 2026: difference between general ruling, specific ruling and the impots.gouv.fr secure pro mailbox, statutory deadlines and request template.
A step-by-step decision tree to choose between sole trader, EURL, SASU, SARL and SAS: number of partners, asset protection, social regime, taxation and fundraising in 2026.
Bookkeeping, accounting review, and compilation engagement are three distinct services. Learn their respective scopes, costs, and how a compilation attestation strengthens your credibility with banks and third parties.
Signed after termination, built on real mutual concessions: the settlement agreement ends the labour-court risk. Validity conditions, the social and tax regime of the indemnity, and drafting traps.
A comfortable-looking hourly rate can hide a loss-making sale. Here is the method to calculate a fully loaded hourly cost, factoring in genuinely productive hours, fixed costs and a target margin, then derive a healthy day rate.
Doctor, lawyer, consultant: how to choose invoicing software compliant with the 2026 reform. Criteria, solution types and pitfalls to avoid, with no brand names.
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