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.
A 10-question financial self-assessment checklist (profitability, cash, debt, ratios) to arrive prepared and credible at your next meeting with the bank.
Since 2022, the old DEB has been split into a statistical EMEBI and a tax EU sales list, distinct from the DES for services. Thresholds, frequency and mistakes to avoid in 2026.
Audit notice, audited taxpayer charter, FEC, right to make mistakes: how to manage a tax audit in 2026?
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.
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.
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.
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.
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