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.
Complete guide to selecting an approved dematerialization platform: registration, flow coverage, integrations, pricing and coordination with your accounting software.
Since 1947, every company employing managers must cover them with collective provident insurance. Mandatory 1.50% Bracket 1 (former Tranche A) contribution entirely at the employer's expense, with no equivalent for non-managers, whose provident cover depends on the industry agreement. Penalty for uninsured death: 3 × PASS 2026 = €144,180. Verify your coverage immediately.
Four levers to collect cash faster: deposits at order, early-payment discounts, clear standard terms of sale, and structured follow-up — before factoring or legal action.
Protected title, regulated missions, ordonnance 45-2138: the concrete differences between a bookkeeper/accountant and a chartered accountant (expert-comptable) registered with the Ordre. What this means for your business in France.
What a shareholders' agreement really does, what it settles that the bylaws do not, and why signing it at incorporation prevents most disputes between founders.
VGTC tax credit at 30%, CNC approval, FAJV fund, R&D credit trade-off: how a specialised chartered accountant secures the financing of a video game studio.
What taxes does a company pay in France in 2026, when are they due, and what thresholds apply? Corporation tax, VAT, CFE, CVAE and instalments, with a worked IS example and a tax calendar.
Apprenticeship, professionalization, employer assistance, remuneration, pace and opportunities: everything about accounting work-study in 2026.
Collective supplementary health coverage obligation since 2016: ANI minimum basket (100% consultations, full hospitalisation, dental 125%, optical flat rate), 50% employer financing, CDD/part-time exemptions, unilateral decision (DUE)/collective agreement/referendum, social and tax treatment.
Master four pricing methods (cost-plus, perceived value, competitor pricing, psychological pricing). Learn how to raise prices without losing customers and protect margins in inflationary times.
Power BI, Tableau or Looker Studio for SME reporting: costs, integrations, performance, GDPR and selection criteria based on your ecosystem and budget.
Join a franchise network or go fully independent? Costs, autonomy, risk, support and the legal framework of the DIP: our comparison to help you decide with confidence.
Care at 20%, veterinary medicines at 20%, feed at 5.5% or 20% depending on the animal: how to split VAT rates and inventory entries at a veterinary clinic in 2026.
Financial audits for large groups require more than extra volume. They bring consolidation issues, component coordination, materiality questions and stronger governance expectations.
Lawful grounds for a fixed-term contract, maximum duration and renewals, the 10% end-of-contract premium, the waiting period and the mistakes that trigger reclassification into a permanent contract.
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