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.
Mixed income, the BNC artist-author regime, Sécurité sociale des artistes-auteurs contributions, the withholding mechanism and VAT on ancillary services: this 2026 guide covers every accounting obligation, the real regime trade-offs and the errors to avoid, with a worked example based on €40,000 of mixed income.
An IT consultant works at the intersection of business needs, digital tools and implementation. Here is the real scope of the rôle in practice.
One-month deadline, maximum duration, tax and social consequences, takeover or dissolution: the 2026 guide to putting a company on hiatus.
The first 100 days after a French SME acquisition drive 70% of value creation. Operational plan by 10-day blocks: cash, accounting, teams, suppliers, tax. Our 2026 method for buyers.
Why outsource 100% of CSE bookkeeping rather than have the treasurer re-key entries? Classic model vs A-Z model, delegation time savings, regulatory framework, and 2026 fees explained.
Protect your brand, logo and creations through INPI filing, NDAs and rights transfer, and understand the accounting treatment of intangible assets.
2026 guide to depreciation of imaging equipment (CT, MRI, ultrasound) in SELARL, financing with lease vs loan, imaging joint venture, and VAT policy for medical professionals.
How Generation Z is compelling accounting practices to rethink their organisation, tools and management — without sacrificing technical standards. Angle, structure and method for your DEC dissertation.
Inflation, sector downturn, loss of a key customer: three scenarios that can drain cash in 90 days. CPA methodology to stress-test your cash, identify the breaking point and prepare emergency levers.
France's Plan d'Épargne Avenir Climat (PEAC) in 2026: how it works, taxation, interaction with PEE and PER, and what employers and works councils (CSE) can do with it for employees with children.
Declining-balance depreciation front-loads tax deductions on new qualifying assets. Coefficients, the switch-to-straight-line table, eligible and excluded assets, regulatory depreciation and the cash-flow trade-off: a worked 2026 guide by Hayot Expertise.
Professionals or consumers: distinct terms regimes, pre-contractual information, right of withdrawal, payment terms, unfair clauses and DGCCRF risks in 2026.
2026 tax guide for physiotherapists: BNC (sole practice) vs SEL/SELARL (company). VAT exemption for therapeutic acts, CARPIMKO contributions, micro-BNC threshold and arbitrage.
Euro accounts mandatory under Art. L123-22 Code de commerce, daily or period-rate conversion methods, recording foreign-currency transactions, unrealised vs realised exchange differences, PCG and tax treatment, year-end revaluation, SaaS tools, foreign exchange risk hedging: a structured guide for SME and mid-market directors with currency exposure in 2026.
The LMS market for independent trainers and training organisations has grown crowded. LearnWorlds stands out for its native interactive video. But the French regulatory framework — Qualiopi, CPF eligibility, VAT on training — remains the decisive factor. Our chartered accountant's reading.
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