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.
BODACC, Infogreffe, Pappers, safeguard, receivership, judicial liquidation, ad hoc mandate, conciliation, French Commercial Code articles L611 to L644: the full 2026 method to verify a company's status, by Cabinet Hayot Expertise in Paris.
A practical 2026 matrix for employers sending, hiring or relocating staff between France and other countries, with payroll, tax and social security guidance.
France's e-invoicing reform makes reception mandatory for all VAT-registered businesses from 1 September 2026. Connecting your ERP to an accredited PDP without a heavy IT project is where no-code tools change the equation.
A video game studio often has to arbitrate between the video game tax credit and the research tax credit. Our take on choosing, without counting the same expense twice.
Tobacco management contract, Class III/IV alcohol licences, mandatory training, the 8.35% net tobacco remise and the sole trader or SNC rule: what to check before opening a French bar-tabac.
Indexation, index selection, hardship, frequency and safeguards: how to draft a price revision clause that really works in 2026.
The 9 accounting principles, the French chart of accounts updated by ANC regulation 2022-06, the link with IFRS, the FEC tax audit file and e-invoicing 2026: the framework every Paris-based director must master.
The 10 SaaS KPIs a founder must read every week in 2026: MRR, ARR, gross and net churn, NRR, GRR, expansion, ARPA, magic number, burn multiple, quick ratio. Definitions, formulas and benchmarks.
A practical 2026 guide for founders, CFOs and HR teams choosing between French BSPCE, free shares (AGA), stock options and management packages.
Chorus Pro is France's free portal for invoicing the public sector: State, local authorities and hospitals. Mandatory since 2020 for public procurement, it is not the 2026-2027 B2B e-invoicing reform.
Legal AI reduces the burden of regulatory monitoring and speeds up contract analysis. Without governance, it exposes the business to hallucinations, data leaks and compliance gaps. A practical 2026 guide.
Generative AI in daily workflows, mandatory B2B e-invoicing, ESG reporting pressure and a decisive shift toward strategic advisory: 2026 marks a turning point for accounting firms and their clients.
The BSA AIR accelerates early-stage fundraising without fixing a valuation — but demands precise documentation and careful tax analysis. Advantages, real risks and 2026 tax treatment by a French chartered accountant.
Buyer's premium added to the hammer price, seller's commission deducted, VAT on the commission or on the margin: here is how an auction price breaks down in 2026.
Production workflows, AI automation, e-invoicing readiness and stack integration: how to assess whether Tiime Expert is the right fit for your accounting firm in 2026.
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