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.
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.
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.
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