Samuel HAYOT
Chartered Accountant
DSN 2027 filing deadlines month by month, on the 5th or the 15th: six moved deadlines including Tuesday 18 May (Whit Monday), quarterly payment, event reports, late-filing penalties and January 2027 changes (NAF 2025, P27V01 standard).
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.
The 500,000-euro retirement allowance, gifting shares before the sale, contributing to a holding company: the legal levers that reduce French capital gains tax are decided before signing, not after. The 2026 picture, with numbers.
Required qualification, choice of legal status, real cost structure and break-even calculation: how to frame a hair or beauty salon project in France before signing the lease.
Three VAT rates coexist in a French supermarket, and the boundary is not where most operators expect. Reduced-rate exclusions, the immediate-consumption rule, till configuration and filing frequency.
A French supermarket falls under IDCC 2216. Coverage, the annual bonus of article 3.6, the Sunday premium, how the branch scale interacts with the statutory minimum wage, and the errors claimed over three years.
A clothing shop in France falls under IDCC 1483. Identification, scope, the scale revised by amendment no. 29 applicable from 1 April 2026, and the mistakes that cost three years of back pay.
Six months' imprisonment and a 30,000 EUR fine, and the obligation is not limited to antique dealers. Who must keep a register of second-hand movable objects, what it must contain, and why it also secures your VAT position.
A profitable French SME is usually worth 4 to 7 times its adjusted EBITDA, less net debt. The three-step method to estimate your business, with sector multiples and a fully worked example.
Valuing parts sociales means moving from enterprise value to the value of a block of shares: net debt bridge, minority and illiquidity discounts, clauses in the articles and 2026 tax treatment.
A valuation opinion is the short-form business valuation: a reasoned range in a few pages, from 800 EUR excluding tax. Useful to decide, not enough for a bank, a judge or the tax authorities.
The typical structure of the French contribution auditor's report, what it certifies (non-overstatement), engagement timing and registry filing.
Shares in a property holding SCI are valued primarily from the restated market value of the property, less debt and shareholder current accounts, then adjusted by a documented illiquidity discount. Method, discounts, usufruct.
Divorce or shareholder dispute: how the business is valued, what article 1843-4 of the French Civil Code provides, and how to choose between one-sided, joint adversarial and court-appointed expertise.
Pennylane, Dougs and Indy are constantly compared, yet they are not in the same category. Platform via partner firm, fully online firm, or self-service software: how to choose in 2026.
Agicap, Pennylane and Qonto are often lumped together, yet they answer different needs. Cash management, accounting, banking: how to combine them in 2026.
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