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.
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.
French corporate tax audit (CFE) 2026: LPF procedures, taxpayer charter, reassessment deadlines and how to prepare with a Paris chartered accountant.
LLC, C-Corp or French parent's US subsidiary: three vehicles, three tax outcomes both in the US and in France. The 2026 decision guide for French SME owners and startup founders.
Required content of an accountant engagement letter, key terms to clarify before signing, mutual obligations, fees, and legal responsibilities explained.
Four cumulative conditions, a mandatory and non-trivial financial compensation owed even after gross misconduct: here is how to draft and waive an enforceable non-compete clause in 2026.
Collecting rent is not enough: an SCI can be profitable yet short of cash. A method to calculate net cash flow and steer your rental property portfolio.
Signing your articles of association online when incorporating: eIDAS levels, choosing a provider, verifying shareholders, probative archiving and filing with the INPI single window.
Micro, EURL or SASU for a French freelancer selling abroad? A 2026 tax, social and VAT comparison: B2B intra-EU reverse charge, DES from the first euro, UK and US clients.
You plan to launch your SME in 2026. You have a solid idea, the desire to succeed, and perhaps already a few clients in sight. However, a statistic...
Personal income tax vs corporate tax, SCI, actual-regime LMNP, real estate holding, property loss, capital gain, Le Meur law, 2025 Finance Act reform — the 2026 catalogue of questions to anticipate before any real estate decision in Paris.
2026 French tax calendar for companies: VAT (CA3, CA12), corporate tax instalments (March 15, June 15, September 15, December 15), local business tax (CFE) on December 15, payroll tax and apprenticeship tax.
Accountant not legally required for a micro-business. But when is one truly useful? Real risks of self-managing accounts. Indicative pricing, special cases, and alternatives in 2026.
For a small business, should you run payroll in-house on software or delegate it to an accounting firm? Selection criteria, market overview, total cost and the switchover threshold by headcount. A 2026 decision aid.
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