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.
Preparing the financial side of a first fundraising round: a credible forecast, the metrics investors actually look at (burn rate, runway, unit economics) and a financial data room that holds up. Our chartered accountant's read, without needless jargon.
When does a foreigner become a French tax resident? Worldwide income, tax treaties, the inbound regime and US person obligations explained for 2026.
When and how to distribute dividends in 2026? Legal conditions, taxation, calendar and arbitrations for managers and partners.
Chart of accounts mapping, intercompany rules, coordinated group close: the operational guide to running a multi-country accounting function for SMEs and scale-ups.
Micro-business or company, mobile trader card, VAT, vehicle depreciation and permits: the accounting and tax guide to running a food truck in France in 2026.
Calculate the full cost of a failed hire in an SME (direct expenses and hidden costs), then apply seven concrete levers to reduce the risk of a hiring mistake.
Consent by positive act, 'Reject all' button at the same level as 'Accept all', 6-month renewal recommendation, exempted cookies, records of processing and CNIL sanctions: the 2026 rules for a compliant French online store.
A weekly cash flow committee turns cash management into a routine. Participants, a standard agenda, decisions to record and the link with the 13-week forecast: the method we deploy at Hayot Expertise.
Subsidiary or branch, legal form, capital, 25 % corporate tax, VAT, transfer pricing and dividends: the operational guide to a US start-up's French entry.
73 euros including VAT, but no single threshold for everything else: how to treat customer gifts in 2026?
SCI, furnished letting, capital gains and IFI: when an online French real estate tax consultation is worth booking in 2026.
Returns and refunds in e-commerce are not neutral: credit notes, VAT corrections, return provisions, cross-border treatment. A 2026 chartered accountant method to protect P&L and cash.
Designing an effective C-level package (fixed pay, variable, BSPCE/AGA equity, company PER, benefits) to recruit and retain a salaried executive, while controlling employer cost and 2026 taxation.
No-code lets SMEs automate client chasing, invoice OCR, bank reconciliation and treasury alerts without writing code. Practical 2026 guide: which processes to start with, ROI examples, GDPR and governance pitfalls.
Build three coherent financial scenarios from a single forecast to anticipate decisions, measure the cash gap and prepare a real, quantified plan B for your business.
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