Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
Love money is often the first funding a project ever receives. Poorly framed, it damages relationships and creates tax risks. Here is how to structure money from your circle: loan, gift or equity, with the right contract, declaration and thresholds.
Comprehensive checklist of legal obligations for company formation in France: articles of association, share capital, registered office, legal notice, INPI one-stop shop, RCS/RNE, BODACC, beneficial ownership, DSN, VAT, corporate tax. Expert guidance by Cabinet Hayot Expertise Paris.
Defer French capital-gains tax via article 150-0 B ter: worked case study (EUR 1M sale, 60% reinvestment rule) plus acquisition debt and tax consolidation structure. What our firm verifies before any holding transaction.
Employee register requirements, mandatory information by contract type, digital and paper formats, 5-year retention, and sanctions for non-compliance.
Three frequently confused notions. Turnover measures sales, profit what remains after costs, and cash flow the money actually available. Here's why you can be profitable yet short of cash.
Tax decisions, payroll, business setup, cash flow, closure, management: learn when contacting a chartered accountant (expert-comptable) or a firm like Hayot Expertise makes a real difference — and why earlier is almost always better.
NF525 obligation, certification vs publisher attestation, selection criteria, accounting and platform connections, e-reporting readiness 2026-2027: a complete comparison of restaurant POS software for French operators.
VAT exemption for care services, 20% VAT on corporate and expert-assessment work, micro-BNC vs déclaration contrôlée and the Mon soutien psy reimbursement scheme: the 2026 tax and accounting guide for self-employed psychologists in France.
The concrete path of the future freelancer: validate viability, choose the right status, set a day rate that holds up, register the activity and handle your first invoices and contributions without surprises.
In 2026, a professional website is no longer a luxury for an accountant: visibility, reassurance, compliance and acquisition depend on it.
The mali technique is a technical accounting gap arising in French mergers. Learn its definition, calculation formula, distinction from the true merger loss, and accounting treatment in 2026.
A "European Companies Register" letter lands on your desk: mandatory formality, misleading commercial offer or criminal fraud? Five red flags, France's real official registers, and the exact steps to follow if you have already paid.
Working hours, collective agreement, sexual harassment, gender pay equality, labour inspectorate contact details: what postings are legally required in France in 2026? Which staff thresholds apply? What are the financial penalties for non-compliance?
Diagnosing business losses: secure cash flow first, analyse margins and fixed costs, then pinpoint action levers. And know when to activate insolvency prevention tools.
2026 guide to accounting for architecture practices in France: stage-based revenue recognition (MOP phases), 20% VAT on all architectural fees, decennial liability insurance obligations, and the BNC versus corporate structure decision — with worked examples and a VAT threshold of EUR 37,500 for services.
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