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.
Verified 2026 guide to French employer unemployment contributions: 4.00% since May 2025, ceiling 4 x PMSS (16,020 euros/month), AGS at 0.25%, bonus-malus revised to 6 sectors (floor 2.95%, ceiling 5.00% from March 2026). Includes worked example.
General terms and conditions, essential clauses, B2B communication and coordination with the contract: the points to be secured in 2026.
NAF code, APE, collective agreement, AT/MP rate, CFE, DSN: how a misclassified NAF code generates payroll contribution errors and classification mistakes — and how to audit it before a costly URSSAF back-payment demand.
Duty of vigilance: who is in scope, what a vigilance plan contains, and why an SME in the value chain is indirectly concerned.
Opening a voluntary auction house in 2026 means filing a declaration with the Conseil des maisons de vente, meeting capacity conditions, holding a dedicated account, professional liability cover and a financial guarantee. The step-by-step guide.
Detailed monthly reporting structure for executives: 5 pages, key indicators, production cycle and pitfalls to avoid. Practical 2026 guide.
Omnichannel, AI, GDPR compliance and CCaaS: the key stakes of choosing a contact centre solution in 2026.
Complete guide to employer obligations when hiring in France 2026: DPAE pre-employment declaration, contract types (CDI, CDD, apprenticeship), mandatory clauses, DSN monthly filing and personnel register.
Management accounting is optional — but it transforms compliant financial statements into a real decision-making tool. Analytical axes, methods (full costing, variable costing, ABC), a break-even example, a concrete analytical plan and five common mistakes seen in practice: everything an SME owner needs to know before getting started.
ACRE 2026: who qualifies, what exemption rate applies, how to apply to URSSAF within 45 days, how ACRE combines with ARE and ARCE — and why the year-end regularisation can catch founders off guard. Complete guide with worked figures and cabinet observations for entrepreneurs and expats setting up in France.
French VAT reverse charge (autoliquidation de la TVA) does not eliminate the tax — it shifts who declares it. In 2026 the mechanism is mandatory for imports, certain construction subcontracting, intra-EU goods acquisitions and cross-border B2B services. This Hayot Expertise guide explains who is affected, how to complete the CA3 declaration without errors, which accounting entries to produce and what risks arise from misclassification.
Setting up a guarding or surveillance company requires three separate CNAPS authorisations. Here is the procedure, the director's approval conditions and the timeline to anticipate.
12-month default duration (Article L123-12 of the French Commercial Code), choice of closing date, 9 closing steps, filing calendar and late-filing sanctions (€1,500 under Article R247-3): the 2026 framework explained by Cabinet Hayot Expertise in Paris.
Technical maintenance, security updates, content strategy and access governance: how to manage a CMS as a long-term asset without accumulating unmanageable technical debt.
T&Cs, confidentiality policy, corporate documents, internal procedures: which legal documents to standardize in 2026.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.