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.
The two CSE budgets (operating AEP and social/cultural activities ASC): strict ring-fencing rules, 10% maximum transfers since the 2018 reform, URSSAF audit, EUR 200 per beneficiary gift cap in 2026, 11 recognised URSSAF events.
Account 72, production cost, activation of charges and tax impacts: how to account for capitalized production in 2026?
Notional, physical, ZBA: at what size does cash pooling pay off for a French group? Hidden costs, banking monopoly framework, intra-group interest rules and holding/subsidiary trade-offs. CPA methodology.
CSE accounts approval 2026: annual accounting calendar, management and financial activity report (L2315-69), approval plenary meeting, employee communication (L2315-71), model agenda and minutes.
Which form do French liberal professionals need for their BNC (non-commercial income) return? Compare micro-BNC and controlled declaration, see a worked example at 70,000 € revenue, and understand the 2035-SD filing deadline and VAT thresholds for 2026.
What does the DGCCRF check? What penalties apply to misleading practices and price display, and how do you prepare? The guide for business owners in 2026.
Coach status, VAT on coaching (taxable) versus training (exempt on DREETS attestation), Qualiopi and access to funding: the 2026 tax guide for coaches.
Pennylane and Qonto are not direct competitors: one is a professional neobank, the other a cloud accounting platform. This comparison explains how to choose between them — or combine both — based on your profile, transaction volume and accounting obligations in 2026.
SASU social charges in 2026: assimilated-employee rates, super-gross calculation, salary vs dividends arbitrage and optimization levers by a French CPA.
Opposition of creditors, equality between partners, repayment of contributions and taxation: what must be controlled before a capital reduction not motivated by losses.
The first 100 days after an acquisition often decide deal success. The buyer must secure three axes in parallel: cash (13-week cash flow, bank lines, working capital), people (key-people retention, communication plan), margins (pricing, procurement and contract reviews). A French CPA's and interim CFO's playbook, week by week.
BDESE 2026: 9 mandatory themes, ESG indicators, content by headcount (<300 vs >=300 employees), free expertise audit methodology (L2315-81), legal lever to suspend the consultation deadline. Complete guide.
For a French SME, connecting finance to operational functions in a single ERP is not just another IT project — it is the condition for ensuring that numbers stop arriving after decisions have already been made. Here is our field analysis and the method for achieving this integration without losing control of the project.
Non-solicitation, non-compete, confidentiality agreement: how to tell them apart, draft them to be enforceable, and know your remedies.
Calculating your day rate, choosing between micro-BNC, EURL and SASU, controlling costs and dividends: the 2026 tax and social guide for the independent consultant.
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