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.
Staffing rate, project margin, day rate: the concrete indicators to manage an agency or consulting firm that sells time, without mistaking activity for profitability.
A death involving assets in France and abroad triggers several tax regimes. Territoriality (art. 750 ter CGI), treaties, EU Regulation 650/2012 and tax credits: what actually applies in 2026.
The 'livre de police' (vehicle registration book) is a mandatory register for all professionals who regularly buy and resell second-hand vehicles. Its absence or incompleteness exposes businesses to criminal sanctions and tax requalification (VAT on total price vs. margin). Legal basis, the entries actually required, accepted formats and retention periods: 5 years on paper, 10 years electronically.
Unreconciled CARPA, disbursements confused with fees, VAT wrongly invoiced on legal aid, RCP poorly deducted, opaque AARPI: twelve recurring accounting mistakes exposing Paris law firms to a tax adjustment or a Bar disciplinary procedure in 2026, reviewed by Cabinet Hayot Expertise.
In France, a micro-enterprise (the simplified sole-trader scheme) is only available to an emancipated minor aged 16 or over. A non-emancipated minor cannot create a sole proprietorship of any kind and must use a single-member company structure — EURL or SASU — with written parental authorisation. Here is the complete legal framework for 2026, including authorisations, tax treatment, and registration steps.
A cash-register software's obligations (immutability, security, retention, archiving), the two ways to prove compliance in 2026 (certificate or editor attestation) and the penalties to avoid.
Anticipate low-season troughs, size your financing lines and smooth cash flow across the year: a 6-step method for cyclical businesses.
A French subsidiary must keep a French-language FEC under French GAAP while delivering a US GAAP or IFRS reporting package to its parent. Here is how to reconcile both frameworks through a reconciliation table, without double entry or inconsistency.
What are the 2026 deadlines for submitting the 2065, 2031 or 2072 tax return? Practical guide based on the official tax calendar.
When an internship allowance becomes mandatory in France in 2026, how to calculate it (EUR 4.50 per hour of actual presence), which contribution exemption applies and how to record it correctly in payroll. Method and worked examples.
Import, non-established supplier, construction subcontracting: how does VAT reverse charge work in 2026?
Gross vs net fees, VAT on aesthetic procedures, retrocessions, Madelin, depreciation, Doctolib, ROSP: the 12 most costly accounting mistakes for private doctors in Paris in 2026, with French Tax Code references, chart-of-account entries and corrections.
Manager's social regime, dividend tax treatment, share transfer registration duties, governance and fundraising: the real differences between SARL and SAS in 2026, with a worked example and two real-world scenarios.
The statutory employment obligation for disabled workers (OETH) at 6%, the 2026 AGEFIPH contribution calculation, eligible beneficiaries (RQTH, AAH, invalidity pension) and concrete hiring and workplace-adjustment aids.
Gerem is a software tool for optimising company directors' pay: salary/dividend trade-off, SAS/SARL status comparator and self-employed (TNS) contribution planning. Our review of its uses and the firms it suits.
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