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.
Decision matrix for 2026 employee benefits: real employer cost, social security exemptions, recruitment attractiveness. Health insurance 50%, meal vouchers 7.32€, mobility grants 600€, CESU 2,591€, profit-sharing prime 3,000-6,000€. Optimize your social package.
Stagnation, churn, eroding margin: the signals that call for a pivot, the three types of reorientation available, and a method to steer the change through the numbers before your cash runs out.
An early-payment discount costs more than it looks. Here is how to compute its annualised rate and arbitrate as both seller and buyer, without hurting your cash position.
Fares at 10%, Uber commission reverse-charged at 20%, deductible vehicle: a practical guide to a ride-hailing driver's VAT, with a worked example and mistakes to avoid.
The expert-comptable memorialist has passed the DEC professional thesis but is not yet registered with the OEC. A practical guide for international talent and firms hiring French-qualified accountants.
Results, reserves, previous losses, legal réservé: how to calculate the distributable profit before any distribution in 2026.
The scope of e-reporting (B2C, international, payment data), transmission frequencies and who must declare what in 2026-2027.
Building a credible employer brand without a large budget: qualitative differentiators (EVP, culture, employee testimonials), online presence (LinkedIn, Glassdoor), transparent recruitment process, and better-qualified candidates. Accessible strategy for small and medium-sized businesses.
Which insurance is mandatory, recommended or optional depending on your activity, how to protect the business owner, and the accountant's view on the deductibility and recording of premiums.
Which financial indicators to track in a French law-1901 association: net assets, dedicated funds, cash, reserves and the statutory-auditor threshold.
Corrective lenses at 5.5%, frames at 20%: how to split the VAT of an optical equipment without undervaluing the frame, method and worked example.
Before closing your financial year, a structured review legally adjusts taxable profit under French law. Provisions, accruals, depreciation: the 2026 vehicle allowance table and a full worked example.
Multi-entity consolidation, parent-subsidiary regime, intra-group flows, CIF status: the accountant's role in a single or multi family office.
The SASU (single-member simplified joint-stock company) is a structure built for flexibility and growth, not a default vehicle for reducing payroll costs. Social charges, the PFU flat tax at 31.4%, the assimilated-employee regime, and a side-by-side SASU vs EURL comparison — here is what to weigh before incorporating in 2026.
Understanding e-invoice lifecycle statuses (filed, rejected, collected), which are mandatory for platforms, and how to manage rejections operationally before September 2026.
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