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.
Launching a side business without jeopardising your job: which lightweight status to choose, which thresholds to watch in 2026, how to organise your time and when to switch to full time. A French chartered accountant's view on the trade-offs to settle from the outset.
PER, life insurance, PEA, donation, real estate: the legal tax optimization levers to know in 2026 for an individual in France.
Average hourly rate, billing rate, collection rate, DSO, revenue per partner, cost ratios, CNBF social contributions: the indicators a Paris law firm must monitor monthly in 2026, by Cabinet Hayot Expertise.
What are the accounting obligations for a liberal profession in France? This guide covers the two BNC regimes (micro-BNC threshold: €83,600 for 2026–2028 and controlled declaration), documentary obligations, a worked example of the 34% flat allowance, and daily bookkeeping reflexes to manage your disposable income.
Thresholds, real costs, VAT, image, partnership: the signals that mean it is time to leave the micro-enterprise regime, and how to switch to a company in 2026.
VAT chargeability on deposits, recording customer advances, subcontracting suppliers and per-project cash management: event-agency accounting in 2026.
Qonto is a professional neobank that streamlines flows and centralises supporting documents. A chartered accountant remains essential for financial statement production, tax compliance, and strategic advice. The duo works only when roles, access rights, and document rules are defined clearly from the outset.
From 1 January 2026, France's LFSS reform abolished the sickness and family allowance salary-band reliefs and merged them with the Fillon reduction into a single degressive employer relief (RGDU) running up to 3× the SMIC. Maximum coefficient: 0.3981 for employers with fewer than 50 employees. Here is what changes concretely for your payroll.
In 2026, accounting-firm missions extend far beyond the annual accounts into guidance, compliance and decision support.
Creating a holding company in 2026: what is it for, what form to choose, what steps to follow and what pitfalls to avoid?
Automate collection and certain controls yes, abandon accounting judgment no: how to use AI in accounting in 2026.
Net fees, AMO/AMC ratio, third-party-payer DSO, CARMF + URSSAF PAM charges, Madelin retirement cap: the indicators a Paris-based liberal physician must monitor monthly in 2026, by Cabinet Hayot Expertise.
How to account for a franchise entry fee (a depreciated intangible asset) and royalties (expenses), handle VAT, and comply with pre-contract disclosure rules in 2026.
France's annual social security ceiling (PASS) is set at 48,060 € for 2026 — 4,005 € per month — a 2% rise from 2025. This single reference figure drives social contributions, PER and Madelin deduction limits, Agirc-Arrco pension bands, severance exemption thresholds, and much more. Here is every practical consequence for directors, self-employed professionals, and HR teams.
How much a patent costs at the INPI in 2026, how to build a protection strategy and which accounting and tax treatment (R&D tax credit, amortisation, IP Box) to choose, seen by a chartered accountant.
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