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.
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.
CAC, LTV, payback period, LTV/CAC ratio: how to measure SaaS unit economics before hiring, raising or repricing. French chartered accountant methodology, formulas, worked example and 2026 watchpoints.
Maximum déductible rate, agreement, conditions and risks: how to treat partner current account interest in 2026.
What does an accounting/finance-function consultant actually do in 2026? Missions, skills, and the key distinction from a French chartered accountant (expert-comptable) and an outsourced CFO (DAF externalisé).
How to build a director's professional image in 2026: LinkedIn, public speaking, financial transparency, ESG positioning, personal brand. 7 concrete levers with a prioritised action table — for SME directors, founders, and independent professionals operating in France.
Creator Fund, sponsorships, affiliate income, brand gifts: how to declare your TikTok earnings in 2026 under each regime (micro, actual-basis BNC, SASU), which expenses to deduct, and which thresholds to watch before switching status.
The operating account is not only a results document: it is a tool for reading profitability and the economic model.
Légifrance, BOFiP, BODACC and Entreprendre Service-Public: how to build a practical, reliable official monitoring setup for business managers and professionals in France.
French Law No. 2023-1107 of 29 November 2023 imposes a value-sharing obligation on companies with 11 to 49 employees whose net taxable profit reaches 1% of revenue for three consecutive years. Profit-sharing, PPV bonus, voluntary participation or savings plan contribution: what applies, when and how.
Two mutually exclusive funding models (PAJE/CMG vs PSU), VAT exemption, and three profitability levers: running a micro-daycare depends on choosing the right model and controlling costs.
In 2026, entrepreneur podcasts in France cover company creation, tax, fundraising, marketing and leadership. This guide helps business owners choose the right formats, build a productive listening routine and draw concrete value from continuous learning — without spending hours going nowhere.
When two equal partners neutralise each other, the company is paralysed. Amicable solutions, court remedies and preventive clauses to break the deadlock.
CRM, client journey, advisory duty, e-signature and compliance: the complete guide to digitalising an insurance brokerage firm in 2026.
16 missions, 4 governed by NEP standards plus 12 specialised: scope, deliverables, standards, 2026 Paris fees. The catalogue of services a chartered accountant can deliver.
Migration, setup, connectors, workflows and change management: what a Pennylane integrator actually does.
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