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.
Charter or collective agreement, exempt flat-rate allowance, expense coverage and the work-accident presumption: formalising remote work while securing every employer duty.
From business plan to Series A: at each startup lifecycle stage — ideation, first hires, R&D tax credit (CIR), JEI status, fundraising — discover when a chartered accountant (expert-comptable) becomes essential and what to expect to pay.
A method to calculate the ROI of a back-office digitalisation project: baseline, 3-year TCO, gains, ROI and payback, with a worked example.
Non-resident owning property in France? Territoriality, deductible debt, no 75% income cap, SIPNR filing: the 2026 IFI rules that apply to you.
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.
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 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.
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