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.
When does a JEI become legally required to appoint a statutory auditor (commissaire aux comptes)? Which ALD 2024 thresholds apply, what does the auditor review in a CIR claim, and how does the appointment work during a Series A fundraise? Our firm's analysis for hyper-growth startups, with a worked example and criteria for selecting the right auditor profile.
ISO 14001 certification for SMEs: what environmental management covers, how the process works, and where the accountant adds real value.
State diploma, ARS and RPPS registration, choice of legal status, multi-rate VAT, 100 % Santé and third-party payment: the concrete path to opening a hearing-aid centre in 2026, seen by our firm.
The liasse fiscale is France's annual corporate tax filing package. This guide lists the schedules that apply to each regime, explains how taxable profit becomes different from accounting profit, and shows how the package differs from the accounts filed with the commercial court.
An entrepreneurship barometer is useful only if it helps you interpret the right signals: company creation trends, sector momentum, founder profiles and business confidence.
Desk review, remote accounting audit, or on-site inspection: each form of French tax audit needs different preparation. Prescription periods, the FEC file, the ECF compliance review and a worked financial example.
Competitiveness, margins, project prioritisation, funding and execution: why innovation is a cross-functional business challenge and how to manage it properly in 2026.
Contribution in kind of crypto-assets, valuation, contribution commissioner and accounting: points of vigilance in 2026.
How to correctly record revenue and Booking or Expedia commissions, handle VAT reverse charge, and measure the real impact of OTAs on your net RevPAR in 2026.
International recruitment firm fees: intra-EU VAT, reverse charge, account 6228 accounting treatment, the V.I.E alternative and international payroll — three concrete questions answered before the first invoice arrives.
In 2026, artificial intelligence is accessible to any SME prepared to adopt it methodically. Automated prospecting, accounting pre-coding, customer support, financial management: this article details the most profitable use cases, observed ROI ranges, concrete deployment steps, and GDPR and AI Act obligations to observe. A practical read for business owners who want to decide with judgement, not follow a trend.
Stack, GDPR governance, AI Act, realistic budget: the practical framework for French SME owners to integrate AI into marketing in 2026 without legal risk.
Becoming RAF requires combining finance, accounting, treasury, management and cross-functional coordination. Here is the reality of the position.
Freelancing in France 2026: micro-enterprise vs SASU, self-employed social contribution rates, VAT rules, déductible expenses and the requalification risk for independent workers.
Conditions, advantages, limits and rôle of the accountant: understand everything about tax integration in 2026.
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