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.
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.
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.
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.
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.
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.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.