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.
Production per chair, occupancy rate, practitioner hourly cost: the concrete indicators to manage a dental practice's profitability, with their limits and a worked example.
Before handing client data to an AI tool, you must pseudonymise it and pick the right solution. Method, decision table and watch points to stay compliant with professional secrecy.
How a company can use the inpatriate regime (article 155 B of the French Tax Code) as an HR lever to hire an executive from abroad: tax-free premium, non-residence condition, duration up to 8 years and 2026 employer watchpoints.
France Travail does not provide a free chartered accountant. But French public schemes — BGE workshops, ARCE capital, ACRE social-contribution exemption, NACRE zero-interest loan, ADIE microcredit — offer genuine free support for founders. This guide explains what each scheme covers, where it stops, and how to combine public and private support intelligently.
Filing deadline for the 2026 French annual tax return package (liasse fiscale): the official dates to remember by closing date, with the EDI-TDFC and EFI electronic filing rules, penalties under Article 1728 CGI and a complete reverse-planning method.
RFA (year-end rebate) from a vehicle manufacturer or supplier represents a reduction in the distributor's purchase cost. How do you structure the contract, calculate the bonus, and record it properly in accounts? Complete guidance on French accounting standards.
A checklist for reviewing payslips and the DSN before validation: ceilings, rates, exemptions, net social amount, consistency of cumulative figures. A method to limit the risk of a URSSAF adjustment before the monthly close.
Shipping, returns, marketplace fees, acquisition cost: a comfortable gross margin can hide a negative contribution per order. How to steer your online store order by order.
How to draft an internal AI policy in 2026: scope, prohibited data, human review, AI lead, GDPR and AI Act compliance. A six-step template and key watch points.
A group-level holding in Europe: how to combine the parent-subsidiary regime, Directive 2011/96/EU and genuine economic substance, without falling into the passive-holding trap sanctioned by the anti-abuse rule.
An SCI taxed under French corporation tax (IS) allows the building to be depreciated and defers partners' personal taxation. But the option is irrevocable after five years and the capital gain on resale is taxed as a professional gain with no holding-period reduction. Understanding both sides of the regime — and running the numbers before you commit — is essential for any property investor or company director using a French SCI structure.
What does a Kbis extract look like, what does it really contain and where can you get it in 2026? Useful point for leaders and creators.
Outsourcing the filing of your French tax return (liasse fiscale) in 2026: choosing a provider (chartered accountant, OGA, AGA), cost, EDI-TDFC, alignment with the ECF and internal schedule.
How to issue event-based DSN reports without error (sick leave, early return, end-of-contract FCTU), meet the five-working-day deadline and secure the employee's rights to daily allowances and unemployment benefit.
The criteria for choosing quote-and-invoicing software for a small business or tradesperson: 2026-2027 e-invoicing compliance, quote and job features, payment collection, accounting integration.
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