Hayot Expertise
Chartered Accountant
Valuation, liquidation preference, anti-dilution, vesting, option pool, board, drag-along, tag-along: a complete guide to the 12 critical clauses of a fundraising term sheet, with 2026 negotiation ranges.
The personal holding remains the most efficient wealth tool for French executives in 2026. Parent-subsidiary regime, contribution-and-sale (150-0 B ter), OBO, abuse of law: practical analysis of levers and limits.
Discretionary or contractual bonus, profit-sharing, employee savings plan, deferred bonus, clawback: 2026 overview of variable compensation tools for C-level executives in French SMEs, with cash flow trade-offs and legal risks.
Annual vs monthly SaaS subscription: impact on cash, working capital, deferred revenue, VAT and retention. Chartered accountant playbook to arbitrate the mix and calibrate annual discounts.
Running an SAS without owning the majority exposes you to ad nutum dismissal and imposed collective decisions. Here are the statutory, contractual and wealth levers to secure your decision power without paralysing the company.
A practical 2026 guide for founders and CFOs choosing between French BSPCE, free shares, stock options and management packages.
Factoring, Dailly assignment, revenue-based financing: three solutions, three very different rationales. A comparative method to choose by sales cycle, margin and customer profile. Real costs, legal framework, watchpoints.
Who must file the EMEBI and the VAT summary statement in 2026, on what dates, with what data, and how to make your intra-EU flows more reliable.
How to determine preferential origin, when to use REX, what is a RCO for and what evidence to keep to reduce customs risk.
The tax ruling makes it possible to obtain a position from the administration on a factual situation. Deadlines, procedure, enforceability and use cases in 2026.
2026 threshold, admissible events, role of the CSE, payroll processing and frequent errors: a complete guide to offering without weakening your social charges.
30 days, 45 days end of month, 60 days invoice date, penalties, compensation of 40 euros and DGCCRF risks: the 2026 rules to master.
The French law of 29 November 2023 introduces a mandatory profit-sharing obligation for companies with 11 to 49 employees that generate profits. Profit-sharing, value-sharing bonus or voluntary participation: options, deadlines and exemptions.
When a French company cannot pay its taxes or social contributions on time, a payment plan is possible. Complete 2026 guide: DGFiP instalment request, URSSAF repayment plan, conditions, documents and key risks.
Provisions for risks and charges are subject to strict tax deductibility conditions under CGI article 39, 1-5°. Complete guide: conditions, categories, accounting entries and audit risks in 2026.
France's inpatriate tax regime (CGI article 155 B) allows foreign-recruited executives and managers to benefit from income tax exemptions of up to 50% for 8 years. Complete 2026 guide.
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