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.
€10,000 as personal contribution for a restaurant in 2026: accessible formats, financing levers (honour loan, Adie, BPI, ARCE), regulation and business plan, by Cabinet Hayot Expertise in Paris.
Jinius (Bank of Cyprus) bundles a B2B marketplace, invoice management, SEPA bulk payments, tenders and networking. Detailed review for a French SMB: scope, pricing, comparison with Infogreffe and VAT treatment.
CEO fraud, supplier IBAN spoofing, social engineering: wire transfer fraud costs French companies hundreds of millions of euros every year. The operational protocol to roll out tomorrow.
The six clauses that truly protect a commercial contract (liability, termination, penalties, ownership) and the pitfalls to avoid in 2026.
Complete guide for self-employed nurses: BNC regime, micro-BNC vs filing (2035), retrocession accounting, CARPIMKO, deductible expenses, VAT exemption, and DAS2. Secure your accounting in 2026.
Bookkeeping, year-end accounts, payroll, tax returns and strategic advice: the real scope of accounting support for a French company in 2026, the engagement formats offered by chartered accountant firms, intervention frequency, indicative fees by business size and a worked cost example for a 50-employee SME.
France employer guide 2026: PEREC vs mandatory PER-OB, employer top-up capped at €7,689.60 (16% PASS), 0% social charge for SMEs under 50 employees, and PERCO migration with no immediate tax cost.
Account 6351, advance payments, form 1329-DEF and phased abolition: the complete guide to CVAE accounting treatment in France in 2026.
Bolt Business centralises business travel, spend controls and invoicing. Here is the right way to assess the offer in 2026 beyond product marketing.
A monolingual French accountant is not a neutral choice for a foreign-born director: impatriate regime under-claimed, board minutes misread, board pack ignored. What a genuinely bilingual French practice actually changes in 2026.
Switching from monthly to annual subscriptions transforms a SaaS company's cash profile: cash arrives upfront, working capital turns negative, and runway extends. But the accounting requires strict discipline — deferred revenue (produits constatés d'avance under French GAAP), VAT on collection, and discount calibration.
In a French SAS, SASU or SARL, appointing a commissaire aux apports (contributions auditor) is the default rule whenever in-kind contributions are made. Exemption is possible under two strict cumulative conditions. Founders who skip the appointment without meeting those conditions face joint and several liability to third parties for five years.
Complete 2026 guide to bookshop accounting: the fixed book price law (loi Lang), publisher margins, 5.5% VAT on books, return rights, and VAT mixed-rate compliance.
Combined employment-retirement in France 2026: full versus capped overlap conditions, new second-pillar pension rights created by Law no. 2023-270 of 14 April 2023, TNS and assimilated-employee contributions for the active-retiree director, SASU dividend structuring, a worked example and a real-file case study from the cabinet.
There is no official ranking of the best chartered accountants in France. There is, however, a rigorous method for identifying the most relevant firm for your business: OEC registration, sector experience, digital tools, and the quality of advice. Here are the criteria that genuinely matter in 2026.
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