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.
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.
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.
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.
Results, reserves, previous losses, legal réservé: how to calculate the distributable profit before any distribution in 2026.
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.
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.
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