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.
Neobanks (Qonto, Shine) or a traditional bank: legal difference, capital deposit, costs, fund safety and accounting integrations to choose your business account.
Finthesis (a turnkey steering solution) or Power BI (custom BI) to steer your finances: setup effort, flexibility, cost and suitable profiles. A comparison.
Sole proprietorship or company (EURL, SASU, SARL, SAS) to start? Liability, taxation, social regime, formalities and costs compared, with our decision criteria.
Licence, fee retrocession, CARMF, RSPM, micro-BNC or form 2035: our practical guidance to secure your locum doctor status and your 2026 tax return without social or tax surprises.
When to pay IS installments in 2026, how to calculate them and how to avoid cash flow or timing errors?
From DCG to DEC, what are the training stages to become a chartered accountant and how to choose a consistent career path in 2026?
Converting an EURL (single-member French limited company, manager taxed as self-employed) to a SASU (single-member simplified joint-stock company, president treated like an employee) is a legal transformation, not a new incorporation. The real stakes are social status, dividend treatment, and governance flexibility. A practical guide with costs, steps and pitfalls.
Maximum durations by category, renewal conditions since the DDADUE law, notice periods and termination without reclassification risk: the 2026 employer guide.
Effective inventory management is a key lever in financial control. Learn how to measure turnover, detect overstock and free up cash while avoiding stockouts.
Tiime vs Pennylane for freelancers and small businesses: integrated pro account, free e-invoicing, pricing, and collaboration with your accountant. Which tool fits your profile.
If you have received an offer labelled "portage entrepreneurial", this is what you need to know before signing: the term has no legal definition in French law. It is a commercial label covering several distinct structures — cooperatives, CAPE-based incubators, and unregulated hosting arrangements — none of which should be confused with the regulated umbrella employment framework known as portage salarial.
Starting a business alone or with partners: legal, social and tax impacts, governance, and a concrete framework to decide based on your project.
How to sequence and bill architect fees phase by phase, from sketch to acceptance, with 20% VAT and revenue recognised as work progresses.
Dividends, interest, capital gains: how to read social contributions on capital income in 2026?
Keep your French works council (CSE) accounts compliant with ANC règlement 2015-01: 3 regimes based on resources, strict AEP/ASC budget separation, 8-step Pennylane tutorial for 2026.
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