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.
How to choose the best accountant on Pennylane. Partner certification, key features, migration process and pricing for international founders using French accountants.
EI, EURL, SARL, SAS, property SCI or multi-restaurant holding: the choice of legal structure determines your social regime, exposure on the commercial lease, the transfer of your category-4 liquor licence and the succession of your business. Cabinet Hayot Expertise, Paris, analyses each form for restaurateurs in 2026.
The CSE can distribute the full ANCV range (Chèque-Vacances, Connect, Coupon Sport) via its ASC budget with a total, uncapped URSSAF exemption. 2026 eligibility reform explained.
Switching accountants requires a clear method: terminating the engagement letter, the courtesy letter between firms, right of retention, documents to recover and optimal timing. Key steps and watchpoints.
The Livret P advertises a 4% gross rate, but what is left after French taxation and inflation? An independent accountant's analysis of net real return, capital risks, and how this product compares to state-guaranteed alternatives.
Mandat ad hoc and conciliation are France's two confidential amicable procedures under the Code de commerce. They allow directors to negotiate with banks, tax authorities, and suppliers before the situation becomes irreversible. This guide explains the criteria for choosing between them, the key steps, and the role of the accountant or outsourced CFO in preparing the file.
2026 accounting guide for food SMEs: inventory valuation (WAC, FIFO), loss and shelf-life recognition, food VAT rates (5.5/10/20%), depreciation and regulatory traceability.
Sponsorship, affiliate marketing, subscriptions, dropshipping: how to choose a legal status, classify your income as BNC or BIC, handle VAT, and comply with France's influencer-marketing law once your audience becomes a business.
Cash contribution, contribution in kind, issue premium, dilution and shareholders' agreement: the complete capital increase procedure for a French SAS, updated 12 May 2026.
Spendesk, Qonto or Memo Bank in 2026: ACPR licence status, pricing, virtual cards, SEPA instant transfers and internal control for French SMEs.
Statutory auditor (CAC) for the CSE: mandatory appointment thresholds (EUR 3.1M of resources or 2 of 3 thresholds), appointment procedure (majority titular vote, 6-year term), articulation with the chartered accountant, ethical incompatibilities, 2026 fees.
Can you work as an independent accountant in France without being registered with the Ordre des experts-comptables? The answer is nuanced: some services are freely accessible, others are protected by the 1945 ordinance. This article maps the legal boundary, presents viable operating models, and guides the choice of legal structure for a freelance accountant in 2026.
Diesel excise reimbursement, annual heavy vehicle tax, VAT on transport services: complete guide to the tax and accounting obligations of road freight transporters in 2026.
Pennylane has become one of the most widely used cloud platforms in French accounting firms. But in 2026, the real question is no longer whether a firm uses Pennylane — it is how thoroughly they use it, and what that means concretely for your business day to day. This guide gives you the questions to ask and the traps to avoid.
Director's home, licensed domiciliation company, incubator or commercial premises: we compare the four registered-office options, their legal limits, their impact on the CFE local business tax and VAT, and the right fit for each stage of your project.
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