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.
Family SARL or SCI in 2026: tax regime (art. 239 bis AA FTC), social security, Dutreil transfer, dismemberment. A four-criteria decision matrix for French family-owned real estate.
France's ECF explained for foreign-owned companies: the 10 mandatory audit points, the good-faith presumption under art. L. 80 B 9° LPF, cost, and who needs it in 2026.
Which legal structure should a lawyer choose in France in 2026? 2026 analysis for law firms: choices, risks, evidence to keep, watchpoints and Hayot Expertise internal resources.
The gap between a valuation estimate and the price a buyer agrees to pay can be substantial. This article focuses exclusively on what you can do as a seller to narrow that gap — through concrete operational levers, a structured preparation calendar and an understanding of what buyers really scrutinise during due diligence.
The law does not require hiring an accountant. Any business owner can manage accounting independently. However, legal accounting obligations exist, and depending on your legal structure and turnover, certain situations make an accountant nearly essential. Here is the truth.
Genuine grounds, order of dismissals, prior redeployment and the professional securisation contract: the procedure for an individual economic dismissal in an SME, outside a job-protection plan.
Zero-balance cash management targets a balance close to zero on your accounts: no idle cash, no costly overdraft. Here is the method to arbitrate between short-term investment and a financing line, step by step.
The headline price of accounting software tells you almost nothing about its real cost. Setup, modules, compliance, platform connection, exit costs: here is how to think in total cost of ownership for an SME, without being trapped by the advertised subscription.
French tax IDs in 2026: tell apart NIF, SIREN, SIRET and intra-EU VAT number, check VIES and avoid e-invoicing rejections under the Plateforme Agréée regime.
Which legal structure should a private doctor choose in France in 2026? 2026 analysis for private medical practices: choices, risks, evidence to keep, watchpoints and Hayot Expertise internal resources.
Understand accounting fee models: fixed annual fee, hourly billing, and hybrid formulas. Compare advantages, disadvantages and how to negotiate accountant fees effectively.
A contract change or a mere change in working conditions? The distinction decides everything: consent required on one side, managerial authority on the other. Method and handling refusals.
The budget you set at the start of the year ages fast. Here is when and how to revise it (reforecast) to recalibrate the full-year landing, fold in the actuals and reprioritise spending instead of steering from the rear-view mirror.
Spreadsheet, general-purpose software, dedicated real-estate solution or online firm: how to choose accounting software suited to your SCI or LMNP based on the tax regime, without missing the must-have functions.
Permanent establishment, reduced dividend rates, foreign tax credit: how the France-US tax treaty of 31 August 1994 prevents double taxation, for both company directors and individuals.
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