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.
Converting a shareholder loan (compte courant d'associé) into share capital strengthens equity without any cash movement. This guide covers the debt set-off mechanism, the Extraordinary General Meeting procedure, articles amendment, fixed registration duties (€375 or €500), balance sheet impact and the arbitrage between conversion, cash contribution and loan waiver — updated 25 May 2026 by Hayot Expertise.
Gross margin, markup rate, profit margin on price, contribution margin, break-even point: a complete guide to telling each metric apart, understanding its uses, and avoiding the pitfalls. Managing by the right margins changes the profitability trajectory of any business.
Building a smart financing mix at launch: personal contribution, love money, honour loan, bank loan, crowdfunding. The leverage of each block and the order to mobilise them, by your chartered accountant.
There is no longer a statutory fee scale for the commissaire aux comptes in France: Article R823-12 was repealed on 1 February 2024. Fees are now freely negotiated, based on the necessary audit procedures (NEP). Designation thresholds were also raised to €5M / €10M / 50 employees by Decree 2024-152.
What are the real advantages and disadvantages of a holding company in 2026? Taxation, governance, costs and structuring errors.
E-invoicing, approved platforms, Factur-X: electronic invoicing becomes mandatory in France. Reception for every business on 1 September 2026, issuing for SMEs and small businesses on 1 September 2027. Timeline, formats, solution selection and mistakes to avoid.
Information and prevention visit (IPV), legal timelines, enhanced monitoring, return-to-work visit: complete 2026 guide to mandatory occupational medical visits.
The three cash conversion cycle ratios explained: DSO (days sales outstanding), DPO (days payable outstanding), DIO (days inventory outstanding), their formulas and 7 concrete actions to accelerate cash and optimise working capital.
Discover how Hayot Expertise in Paris 8 supports business owners, entrepreneurs and property investors with tax, payroll and legal updates that turn technical information into strategic decisions — and why the firm's news reflects a genuinely advisory approach to accountancy.
When and how to switch from the French micro-enterprise to a SASU in 2026: thresholds, VAT, taxation, the cost of the move and the salary-dividend trade-off, with the figures.
Professional card, REVTC register, financial capacity of 1,500 euros, choice of legal structure and VAT on the vehicle: the full roadmap to launch your VTC business in 2026.
NetSuite is a powerful US ERP, but using it in France raises real challenges: PCG chart of accounts, FEC audit file, VAT rules, tax returns. Discover how to ensure compliance with an accounting bridge.
Unpaid fees, end of engagement, firm silence: when your French expert-comptable withholds your balance sheet, legal approval and filing deadlines keep running. A step-by-step guide to regaining control of your file.
Comprehensive guide to part-time employment contracts in France 2026: mandatory contract provisions, minimum 24-hour weekly requirement, supplementary hours limits and premiums, amendments, notice periods, and requalification to full-time status.
Not without risks. In a company, mixing personal and business funds exposes you to misuse of corporate assets, a prohibited debtor shareholder current account, and deemed distributions. In a sole proprietorship, it is tolerated but not deductible. Here are the proper mechanisms.
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