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 data room gathers all the documents the buyer will review during due diligence. Typical structure, sections, tools, access management and the link with the representations and warranties to secure and speed up the sale.
For works that take a dwelling out of energy-sieve status, the property deficit offset cap rises to 21,400 euros. Conditions, EPC class jump, a worked calculation and watch points.
The employment contract can be signed electronically and the payslip deposited in a digital safe, unless the employee objects. eIDAS levels, retention period and watch points from an accounting firm.
A dividend is decided on distributable profit but paid in real cash. A five-step method to arbitrate distribution and cash, with the 2026 taxation at the 31.4% flat tax.
An operational checklist of the documents and evidence to gather by EcoVadis pillar (environment, social, ethics, procurement) to gain points without rebuilding your entire CSR policy.
E-commerce carbon footprint: steering the three ESG cost centres of online retail (delivery, returns, packaging) with management data, EPR schemes and the ban on destroying unsold goods.
Valuing a target abroad does not change the methods, but it adds layers to the DCF and multiples: country risk, currency, accounting standards and repatriation taxation. Here are the adjustments that produce a fair value.
Setting up or buying a professional practice means financing a mostly intangible asset: goodwill, equipment and start-up cash. Forecast, structure, guarantees and vendor loan, the method and the pitfalls.
A buyout is rarely financed in cash: you stack contribution, senior debt, sometimes a vendor loan and mezzanine around an acquisition holding. Here is how to size each tier so you don't choke the target.
Financing an SCI's property purchase requires a down payment, a loan repaid by rents and a suitable guarantee (mortgage, statutory lender's mortgage or surety). Method, IR/IS trade-off and points of vigilance.
Bpifrance guarantees share the bank's risk from 40 to 70% depending on the operation. Coverage per project, SME eligibility, real cost, timing and protection of your personal assets, read by a chartered accountant.
Hyperautomation chains OCR, AI and connectors to handle a full financial process, not an isolated task. What it really changes, where to keep a human in the loop and how to frame the project without propagating errors.
Entrusting your financial data to a US AI or cloud exposes you to the Cloud Act and transfers outside the EU. Sovereign AI, SecNumCloud, the Data Privacy Framework, GDPR: how to arbitrate in 2026, by data sensitivity.
For the real-estate wealth tax, the usufructuary in principle declares the split asset at full value and the bare owner nothing. Certain legal situations split the tax under the article 669 scale. The full 2026 picture.
Tax consolidation lets an acquisition holding offset the interest on its acquisition debt against the target's result. The 95% conditions, the tax leverage and the limit of the Charasse rule, explained by our firm.
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