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.
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.
RFA accounting: definition, accounting entries on customer and supplier side, VAT treatment and closing entries. Practical guide 2026.
The TVS no longer exists under this name, but the calculation logic remains via two taxes. Here's how to think in 2026.
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.
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