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.
ACRE, ARCE, ARE maintenance, CAPE, regional aid and good reflexes 2026: the practical guide to financing a business creation project.
A complete French accounting playbook for crypto-assets, NFTs and tokenisation under the 2026 ANC regulations: PCG accounts, MiCA custody, CIT framing and audit-grade evidence.
Design a legally sound variable pay plan: achievable objectives communicated at the start of the year, a documented contract clause, commissions integrated into payroll and paid-leave accrual.
Set up Dext from A to Z: capture channels, accounting-software connection, suppliers, allocation rules, approval workflow and legally compliant archiving.
Complete guide to the French statutory dismemberment scale (Art. 669 CGI): all nine age brackets, usufruct and bare ownership values, gift and inheritance tax calculation, IFI, temporary dismemberment under Art. 13-5 CGI. Practical worked example and cabinet analysis for owners, investors and international clients.
How to build free cash flow from operating profit, factoring in normalised tax, change in working capital and capex, to measure the cash actually available each year and use it for company valuation.
Dividend flows, intra-EU withholding tax, consolidated IFRS accounts and the limits of tax grouping: the 2026 framework for a European holding company.
VAT, tax return, IS balance, installments: how to follow the correct 2026 calendar without mixing up the deadlines?
Beneficiaries, amount, duration, demand and impact in micro-enterprises: what you need to know about ACRE in 2026.
Moving from a D+20 monthly close to D+5 transforms a SME's steering. Here is the full method: calendar, 8 critical cut-offs, automation and quality indicators.
Structure a job posting that converts: mandatory and prohibited mentions, salary range, transparent process, distribution channels. Avoid discrimination and anticipate Directive 2023/970.
MFA, tested 3-2-1 backups, patch management, phishing awareness, incident response plan, NIS2 and cyber insurance: the 2026 cybersecurity checklist for SME owners, with Hayot Expertise's analysis.
Preparing the financial side of a first fundraising round: a credible forecast, the metrics investors actually look at (burn rate, runway, unit economics) and a financial data room that holds up. Our chartered accountant's read, without needless jargon.
When does a foreigner become a French tax resident? Worldwide income, tax treaties, the inbound regime and US person obligations explained for 2026.
When and how to distribute dividends in 2026? Legal conditions, taxation, calendar and arbitrations for managers and partners.
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