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.
SaaS pricing 2026: the 5 models (per-seat, usage-based, tiered, freemium, value-based), 70-85% gross margin target, NRR > 110%, rule of 40, IFRS 15, EU OSS VAT, CIR/JEI. Cabinet Hayot Expertise framework in Paris.
Data extraction, pre-posting, anomaly detection, documentation and GDPR: which AI accounting use cases truly deliver value in 2026.
A practical 2026 guide to the 15 vital French shareholders agreement clauses, adapted to startups, SMEs, SCIs and buy-outs with legal, tax and financial angles.
Full legal procedure, transformation auditor requirements, costs from EUR 4,000 to 15,000, IS/IS tax neutrality versus IR/IS deemed cessation, director social status: an operational guide by Cabinet Hayot Expertise in Paris.
Lucca, PayFit or Silae in 2026: real pricing, DSN filing, French collective agreements, hybrid reverse payroll model and accountant control for SMEs.
Understanding ledger accounts — their classes, their logic, their journal entries — is a concrete skill that can be learned. A practical overview of available training paths, effective methods and common mistakes.
How an optician invoices eyewear, manages third-party payment receivables from CPAM and mutuals, applies the 100% Santé zero-copay framework, and handles 20% VAT correctly on glasses and contact lenses in France in 2026.
You have been running an SME for ten, fifteen or twenty years. You have built something solid. And now a nagging question crosses your mind...
Portfolio of 30 to 80 client files, team of 2 to 5 staff, EUR 45-65k gross salary in Paris with a tight market: everything on the accounting mission manager role in 2026.
Electronic invoicing 2026-2027, PDP vs PPF, 99% accurate OCR, AI agents, DSP2 open banking, Pennylane/Qonto/Silae/Agicap stack: practical mapping of partner solutions for an SME in Paris, with 6-18 month ROI.
Currency hedging for SMEs: natural hedging, forward contracts, accounting under PCG and IFRS 9. The owner's practical guide to managing FX without becoming a trader.
20% VAT, NF525-certified till, cash ceiling and tight energy-cost tracking: the key points to keep a dry-cleaner's accounts in 2026, including micro and franchise cases.
Box 1GB on the French income tax return (form 2042) concentrates Article 62 CGI income for SARL majority managers and sole shareholders of EURL subject to income tax. The 10% professional expenses allowance, deductible SSI contributions, the difference between box 1AJ (salaries) and box 2DC (dividends): a structured analysis from the firm to ensure nothing is mis-declared.
A complete 2026 guide for French employers: A1 form, framework agreement, tax residence (article 4 B CGI), bilateral treaties, payroll and permanent establishment risk.
A sponsorship offer can accelerate the acquisition, provided it is clear, traceable and legally clean.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.