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.
Where to find a genuinely complementary co-founder, how to test them before granting equity and what deal aligns ambition with risk. Vesting, equity split, BSPCE: the legal and tax framework to secure from day one, seen by a startup accountant.
How much does a holding company really cost in 2026? Real budget line by line, online platform vs chartered accountant firm, and where the hidden surcharge actually sits.
Discover how 2026 accounting ERP tools are transforming the accounting profession: from data entry to strategic management of financial data.
Operating expenses in French accounting: PCG classification (accounts 60 to 65), fixed vs variable cost analysis, interim management ratios (EBE, VA) and concrete optimisation levers for 2026.
Sole trader, SASU or EURL: we work backwards from a €2,000 net target to the revenue you actually need, with verified 2026 contribution rates and a worked example for each status.
Time-and-materials or fixed-price, percentage-of-completion, onerous-contract provisions, VAT and the R&D tax credit: how an IT services firm recognises revenue in 2026.
Deel or Remote to hire an employee abroad without a subsidiary: how an Employer of Record works, costs, country coverage, compliance and permanent-establishment risk.
Do you really need a chartered accountant when you start your business? What they actually add at launch (legal form, financial forecast, funding, first tax choices) and how to put a figure on the return, with a clear trade-off based on your project.
What is the real advantage of a holding company in 2026? The 5 most concrete benefits, and the conditions for them to really work.
ELnet is a professional documentation platform for French accounting firms. Discover its features, pricing, alternatives and how to integrate it into your workflow.
When a fixed asset becomes unusable, the write-off must be recorded correctly in both accounting and tax filings. Practical 2026 guide with worked examples, French Chart of Accounts (PCG) vs IFRS comparison and VAT rules.
SASU, EURL, SAS, JEI status, multi-brand holding: the complete guide to choosing the right legal structure for an e-commerce business in France in 2026, covering GDPR, DGCCRF, EU OSS VAT and fundraising. Cabinet Hayot Expertise, Paris.
IDCC 1090, job classification grid, IRP AUTO mandatory insurance, overtime rules and URSSAF audit risks: what every garage and dealership must know to stay compliant in 2026.
Why and how to departmentalise accounting in a car dealership or garage — new vehicles, used vehicles, workshop, parts, bodywork — with key indicators, internal recharges, and reading real profitability versus the overall result.
Front and back margins, year-end rebate accounting (accounts 609/709), commercial cooperation, and the LME and EGalim framework: the 2026 accounting guide for mass retail.
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