Samuel HAYOT
Chartered Accountant
AI and the AI Act 2026: what changes for businesses
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
Beyond salary: employee retention levers (sense of purpose, career development, social benefits, QVCT), profit-sharing obligation, employee savings plans and how to prioritize them in SMEs to cut turnover.
Business creation training in France in 2026: overview of available programmes (CPF, CCI, BGE, France Travail), funding rules since February 2025, the SPI stage for craftspeople, and what no training can substitute for.
Track the margin of a construction project in progress (budgeted versus actual, percentage of completion) and its cash-flow impact through interim payment statements and retention. Method, tracking tables and watch points for a French construction firm.
A product received in exchange for a post is taxable income in kind at its market value. Counterpart test, valuation, accounting treatment and proof to keep to stay compliant.
A US LLC setting up in France hesitates between a subsidiary (SAS or SARL) and a branch. Our decision-focused comparison: legal personality, liability, corporate tax, VAT and banking image, to choose with confidence.
All formulas to convert between prices excluding VAT and including VAT, the four French VAT rates for 2026 (20%, 10%, 5.5%, 2.1%) and sector-specific examples.
12 concrete use cases of generative AI for optimizing sales, HR, legal and financial operations. Complete GDPR and AI Act 2026 safeguards included.
Complete new employee onboarding checklist (D-7 to D+90): pre-hiring notice (DPAE), employment contract, hiring administration, welcome phase, integration training, evaluation. Reduce early turnover with a structured onboarding journey.
DCG, DSCG, three-year placement, then the DEC: the French chartered accountant route takes around eight years. Real difficulty, apprenticeship option, graduate salaries, and what the qualification prepares you for.
Estimate your company's debt capacity through the ratios the bank examines (net debt to cash flow, gearing, financial autonomy, DSCR) before an investment or growth project.
Collaboration redevance or fee retrocession: a physiotherapist must separate these flows, their VAT and their bookkeeping to secure the 2035 and DAS2 returns.
French subsidiary of a US LLC: a company under the accounting plan, 25% corporate tax, direct VAT registration and US GAAP reporting. Our reading to frame your structure.
French accounting fees are not regulated. Understanding what drives costs, indicative 2026 price ranges by business profile, and how to compare offers on a like-for-like basis.
Management fees charged by a French holding company to its subsidiaries must meet strict conditions for tax deductibility. Definition, legal framework, required agreement content and audit red flags for 2026.
Link your bank accounts to your accounting software via open banking (PSD2): approved aggregators, connection security, automatic reconciliation and 2026 best practices.
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