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.
Financial OKRs bring the objectives and key results method to SME steering: one financial objective per quarter, 3 to 5 quantified key results, a review cadence. A how-to guide to align ambition with indicators without confusing OKRs and KPIs.
95 % tax integration, parent-subsidiary regime at 1.25 % effective tax, cash pooling and LBO: how to turn several stores into a real retail group.
IR-PME reduction, reinforced rates of 30 % to 50 % for young innovative companies, a new impact-innovation status: what France's Finance Law 2026 changes for anyone investing in or structuring a startup.
Photographer in 2026: the line between author rights at 10%, art photography at 5.5% and commissioned work at 20%, the choice between BNC and BIC, the artist-author scheme and the VAT exemption thresholds.
Video game studio in 2026: how the video game tax credit (CIJV) works at 30%, the 6 million EUR cap, the CNC approval, eligible expenses and managing a gaming studio's cash flow.
Accounting for a bakery in 2026: how to split VAT between 5.5%, 10% and 20%, track margins by product family and handle unsold goods, step by step.
App Store, Play Store, in-app purchases, advertising: how to report your income, handle VAT under reverse charge with the platforms, and choose between micro and company.
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.
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