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.
A de facto partnership (société de fait) is not a legal form anyone chooses — it is a qualification imposed by a court or the tax authorities when several people have acted like business partners without any formal structure. Unlimited joint liability, income-tax reassessment and URSSAF reclassification are the principal consequences. Here is what our practice sees in real files and how to avoid the trap.
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.
Buying a taxi licence (ADS) in 2026: what price, how to finance it, how to record it under account 205, and why it is not amortised. Our view.
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, 70% reinvestment rule since 21 February 2026) 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.
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.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.