Samuel HAYOT
Chartered Accountant
A profitable French SME is usually worth 4 to 7 times its adjusted EBITDA, less net debt. The three-step method to estimate your business, with sector multiples and a fully worked example.
SISA, health centre, taxation: why the SISA is the only structure to receive and share the ACI, and how its profits are taxed in the hands of each partner.
Corporate-tax SCI and building depreciation: how depreciation cuts tax during the holding period but inflates the capital gain at resale. A figured comparison with the income-tax SCI to decide in 2026.
Sole practice under BNC or a SELARL under corporate tax: compare the two structures on tax, dividends, VAT on acts and surgical-equipment depreciation.
AdSense, sponsoring, affiliation, donations: declare your YouTube income correctly, avoid the DES trap on AdSense and choose between micro-BNC and a company.
LMP status, the 23,000 EUR threshold, micro-BIC or actual regime, VAT, self-employed contributions and the 151 septies capital-gains exemption: the full 2026 guide.
Price library, progress billing, retention guarantee, VAT reverse charge: how to choose quoting and invoicing software suited to the building trade in 2026, without missing the essential features or the electronic invoicing reform.
Non-profit chart of accounts, accrual accounting, dedicated funds, tracking of grants and members: how to choose accounting software suited to your association in 2026, according to its size and obligations, without missing the essential features.
Metrics, deck, data room, due diligence: the method to prepare the dossier for a Series A fundraising in 2026, and the role of the accountant and the CFO.
Find, convince and bring in a business angel in 2026: instrument, valuation, shareholders' agreement, governance and the IR-PME tax relief, without losing control.
Selling the building held in the SCI or selling the company's shares: two routes, two tax regimes, two levels of duties. The comparison to decide before the sale.
Pulling a building off the balance sheet of an operating company to place it in an SCI has a real cost: professional capital gain, transfer duties, VAT, refinancing. Worked case study.
Lump sum, life annuity, capital gain, transfer duties, wealth tax: how the seller and buyer of a French viager are taxed in 2026, with the taxable annuity fraction by age.
The 151 octies deferral applies to the contribution of a whole business, not the isolated transfer of premises to a wealth SCI. What the text really covers and how to hold your premises without a trap.
Interest, arrangement fees, guarantee costs: what is deducted from rents depending on whether you are taxed on property income, through an SCI at corporate tax or under the micro regime, and how the property deficit works in 2026.
Who decides, who pays tax, how to exit: management rules by majority or unanimity, the 2.5% division duty, and ways out of a real-estate joint ownership.
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