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.
Checking a SIRET for free secures your client and supplier relationships. The Business Directory, the Sirene certificate and the RNE: the method, the limits and best practice in 2026.
Comprehensive 2026 overview of accounting schools in Paris: DCG, DSCG, DEC, INTEC Cnam, ENOES, ENGDE, Dauphine. Fees, apprenticeship, pass rates, careers and recruiter insights from a Paris firm.
Distinguish the annual performance appraisal (optional) from the career-path interview (EPP, mandatory every 4 years). Differences, 2026 obligations and ready-to-use templates.
Legal tax planning and tax fraud are not the same thing — and in France, the boundary carries real legal consequences. In 2026, with the flat tax (PFU) raised to 31.4% and the scope of the abuse-of-law rules broadened, every business owner and company director needs to understand where the line is drawn, which legitimate tools are available, and how to document an arrangement that will withstand a tax audit. Hayot Expertise sets out the principles, the levers, and the safeguards.
From opening balances to post-go-live FEC validation: the accountant's guide to ERP migration for SMEs, covering the accounting and tax checks that integrators typically overlook.
Test real demand before you invest: customer interviews, an MVP, paid pre-sales and the first financial indicators to decide go, pivot or no-go with full visibility.
Instead of a single forecast, build three financial trajectories to prepare for uncertainty. A 5-step method, sensitivity analysis, cash-flow stress testing and costed action plans.
How to split and record a 100 % Santé optical sale: the statutory health insurance share, the complementary (OCAM) share paid through third-party payment, and the customer co-pay on the free basket. Posting method, receivables tracking and watch points.
Apprenticeship, disability, priority areas, general reduction: the overview of hiring aids actually in force in 2026 and how to mobilise them.
The €10,000 threshold (Article 259 D of the French Tax Code), the OSS one-stop shop, IOSS for imports valued at or below €150, and the marketplace facilitator rule under Article 14 bis of Directive 2017/2455: B2C e-commerce VAT obligations towards the EU changed fundamentally in 2021 and are now fully enforced. In 2026, enforcement is intensifying. This guide covers the applicable rules, common compliance traps, and a practical methodology for getting — and staying — compliant.
CEO fraud, fake transfer orders and AI-cloned voices: how the scam works in 2026, practical internal controls for small and medium businesses, and the steps to take if a transfer has already been executed.
Eligibility conditions, social and tax exemptions, interaction with the research tax credit: our firm's method to obtain and secure France's Young Innovative Company (JEI) status in 2026.
Calculate contribution margin product by product to steer your range: a worked method, a keep-or-drop decision table, and the trap of allocated net margin.
How to split a caterer's VAT between 5.5%, 10% and 20% across catering, take-away products, alcohol and equipment rental, and track margin per event without reassessment risk.
Bank, landlord, France Travail, public authority: statutory attestations issued by a French chartered accountant (expert-comptable) are increasingly required by third parties. Learn the types, the NP 3100 methodology, indicative fees for 2026 and the practical steps to obtain your document without unnecessary delays.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.