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.
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?
France's Finance Law 2026 (loi n° 2026-103 of 19 February 2026) delivers four key measures for individuals: income tax bands revised upward +0.9%, family gift exemption up to €100,000 per donor closing 31 December 2026, a tightened MaPrimeRénov' calendar before the January 2027 restructuring, and new patrimonial measures to factor into estate planning now.
2026 Finance Act, IS surcharge, CVAE phase-out, VAT, e-invoicing, Conseil d'État case law: Hayot Expertise's operational tax watch for SME owners.
Actual professional expenses or flat-rate 10% allowance? Understand the 2026 rules, calculate the most advantageous option and avoid tax pitfalls for employees and business owners.
Corporate tax or personal tax for your French SCI? An irreversible choice after five years. Depreciation, capital gains, succession, IFI — Hayot Expertise compares both regimes with two worked examples (600 K€ and 3 M€) to help Paris-based owners decide.
Transferring a business in France takes longer than most owners expect. From the initial 360° diagnostic through to closing and post-sale planning, this guide covers the structured method, key decision points and French tax rules you need to know for a successful 2026 transfer.
France's single sole trader status: automatic split of business and personal assets, the end of the EIRL, and the option to elect corporate tax through EURL assimilation. Our 2026 guide.
2026 employer contribution rates: health insurance 13%, family allowances 5.25%, capped pension 8.55%, uncapped 2.11%, work accidents 2.08% on average, supplementary pension 4.72% to 12.95%. Reference table, thresholds and 2026 watch points to prevent payroll errors.
Which businesses (real estate, dealers, gaming) are subject to anti-money-laundering rules in France? Customer due diligence, Tracfin reporting, cash thresholds and decree 2026-310.
Discover the major changes to the 2026 finance law: 15% reduced corporate tax ceiling kept at €42,500, new IR-PME / JEI rules, e-invoicing schedule, CVAE phase-out and updated Flat Tax.
A business transfer has to be prepared on both sides: the company itself and the owner's personal timing, income needs and transition objectives.
French emphyteutic lease (bail emphyteotique): 18-99 year duration, real property right, building depreciation, IFI wealth tax and VAT. Full analysis by Cabinet Hayot Expertise in Paris.
The statutory clauses to get right in a SAS (governance, approval, pre-emption, lock-up, exclusion) and what belongs instead in the shareholders' agreement, to avoid deadlocks.
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