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.
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.
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.
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.
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.
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 (two of three: 50 staff, EUR 3.1M of resources, EUR 1.55M balance sheet), 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.
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