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.
How to design a referral bonus programme (amount, conditions, payment), its social-security and tax treatment, and why it reduces recruitment costs and accelerates hiring.
The step-by-step manual to build a 13-week cash flow forecast on a spreadsheet, feed it every Monday and use it to decide, by a French chartered accountant.
Useful lives, straight-line method, VAT-inclusive base and entries: how to depreciate a dental practice's technical equipment in a SELARL, from chair to cone beam and CAD/CAM.
French subsidiary paying dividends to a foreign parent: 30% withholding tax, 0% under the EU parent-subsidiary regime, reduced treaty rates. The 2026 picture.
France's 2026 social security law raised capital income levies to 18.6% and the flat tax (PFU) to 31.4%. This guide compares the five main French tax wrappers with three case profiles.
DCG, DSCG, internship, DEC, practice, firm and field requirements: what you need to know to become a chartered accountant in 2026.
Family SARL (CGI art. 239 bis AA) or SCI (French Civil Code art. 1845): qualification criteria, IR/IS taxation, social contributions, Dutreil pact, dismemberment. Structured analysis by Cabinet Hayot Expertise, Paris.
Build an automated dunning workflow (pre-reminder, D+, formal notice) to reduce DSO with cloud tools and business rules tailored to your credit risk.
Setting up a company savings plan (PEE) in SME/TPE: internal rules, matching cap (8% PASS 2026 = 3,844.80 €), 0% social tax for firms under 50 employees, income tax exemption, 5-year lock-in. Tax benefits and practical guide.
Operating leverage measures how much your operating profit moves when revenue changes. Calculation, link with the break-even point and the trade-off between fixed and variable costs.
Rents, flat-rate or actual-expense, LMNP, IFI above 1,300,000 euros: the tax landscape of the multi-property landlord, with regime-by-regime trade-offs and 2026 pitfalls.
Subsidiary or branch, INPI one-stop shop, bank account, VAT and fiscal representative: the concrete roadmap for the foreign founder setting up in France.
Delay, missing documents, balance sheet approaching and bundle to be taken out: how to handle an emergency balance sheet without improvising.
Who must be declared as a beneficial owner, when to update the register and what penalties companies face in 2026: criminal sanctions and automatic RCS strike-off explained.
Implement a digitalized expense workflow (OCR capture, validation, reimbursement) with compliance to French legal retention standards and reliable archival.
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