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.
Paying interim dividends in France requires interim accounts certified by a statutory auditor showing distributable profit. This 2026 guide covers the conditions, the distributable-profit test and the 31.4% flat tax.
Complete 2026 guide to gym accounting: membership revenue recognition (deferred income), 20% VAT on commercial fitness clubs, prepaid cards, registered cash systems, and subscription law compliance.
Many SME managers make growth decisions without clear visibility on their actual margins by segment. A strategic audit distinguishes where your business creates value from where it destroys it, using concrete financial indicators — gross margin, EBITDA (EBE), working capital (BFR), and ROCE — and produces a prioritised action plan grounded in verified data.
Working as a micro-entrepreneur subcontractor in France in 2026 means navigating the 1975 Subcontracting Act, a mandatory URSSAF vigilance certificate above 5,000 € excl. VAT, micro-BIC/BNC turnover ceilings, the VAT franchise en base regime, and the ever-present risk of reclassification as an employee. This practice guide covers every mechanism — whether you are the subcontractor or the principal engaging one.
2026 threshold, admissible events, role of the CSE, payroll processing and frequent errors: a complete guide to offering without weakening your social charges.
Monthly reporting is the primary management tool for any SME. Here is how to structure it, which indicators to track, and how to automate it in 2026.
When a coach brings real value to the entrepreneur, his limits, and how to articulate it with an accountant, mentor and creative advice.
Invoicing, cash, reporting, automation and controls: how to digitalise the finance function without unnecessary complexity. 2026 guide.
E-commerce accounting is not just about booking Stripe transfers. It involves choosing a tax regime, managing OSS VAT for EU sales, running a three-way order × PSP × bank reconciliation, and closing the books every month. This guide covers the fundamentals and the J+10 method we apply in client engagements.
Tips in French restaurants: exemption scheme, card tips, included service charge, bookkeeping and payroll — what every restaurant operator in France needs to know in 2026.
Rooftop solar owned by a company: capitalisation, depreciation, VAT, feed-in (obligation d'achat) revenue, investment grant and the 100 kW IFER threshold. Accounting and tax treatment, step by step.
Commercial discount, BNC deduction, actual costs, fuel scale and vehicle taxes (exempt when you practise in your own name): how to decide in 2026.
Find out everything about the transfer of charges in accounting with our detailed guide. Hayot Expertise, your accounting firm in Paris, helps you understand the nuances of accounting...
2026 thresholds, contributions, VAT, social protection, status limits and creation aid: everything you need to know before becoming self-employed.
Melanie2web in 2026: secure messaging for 5 ministries, 50,000 civil servants, migration and collaborative features.
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