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.
Find, convince and bring in a business angel in 2026: instrument, valuation, shareholders' agreement, governance and the IR-PME tax relief, without losing control.
Selling the building held in the SCI or selling the company's shares: two routes, two tax regimes, two levels of duties. The comparison to decide before the sale.
Pulling a building off the balance sheet of an operating company to place it in an SCI has a real cost: professional capital gain, transfer duties, VAT, refinancing. Worked case study.
Lump sum, life annuity, capital gain, transfer duties, wealth tax: how the seller and buyer of a French viager are taxed in 2026, with the taxable annuity fraction by age.
The 151 octies deferral applies to the contribution of a whole business, not the isolated transfer of premises to a wealth SCI. What the text really covers and how to hold your premises without a trap.
Interest, arrangement fees, guarantee costs: what is deducted from rents depending on whether you are taxed on property income, through an SCI at corporate tax or under the micro regime, and how the property deficit works in 2026.
Who decides, who pays tax, how to exit: management rules by majority or unanimity, the 2.5% division duty, and ways out of a real-estate joint ownership.
How to use ADEME's Base Empreinte: link each piece of activity data to the right emission factor, choose physical or monetary data, and produce a reliable carbon footprint, seen from the accountant's seat.
Applying the carbon footprint to restaurants: the weight of food purchases (Scope 3), kitchen energy, bio-waste and food waste, with the accounting items that feed the calculation.
OPERAT declaration under the French tertiary decree: who is concerned, which data to gather, the step-by-step procedure and the 30 September deadline, without risking a fine.
Calculating your green-taxonomy-aligned turnover: eligible vs aligned, DNSH, minimum safeguards and the three turnover, CapEx and OpEx ratios, after the 2026 Omnibus.
ESRS E5 circular economy: resource inflows and outflows, waste, the LEAP method and the link with your accounting data, after the 2026 simplification.
Product eco-design for SMEs: what the AGEC law, the ESPR regulation and the EPR schemes change in 2026, and where the accountant adds costed value.
CSR communication: how to publish a verifiable report, avoid greenwashing sanctioned since 2022, and turn transparency into a real asset.
Décret tertiaire, absolute or relative target: understand Crelat and Cabs, choose the right reference year, and size the real energy reduction effort.
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