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.
Regulation 1606/2002, L233-16 scope, IFRS 10/11, full consolidation, equity method, IFRS 3 goodwill, IFRS 16, IAS 21, IAS 1 presentation, CSRD articulation: what a group CFO in Paris must arbitrate in 2026.
Theoretical vs actual food cost, calculation formula, monthly stocktaking, recipe cards and a step-by-step action plan: the complete method for controlling a restaurant's food margin in 2026.
ISO 50001 certification structures energy management in an SME, exempts it from the mandatory energy audit and helps finance actions through energy savings certificates.
Which type of SIAE to choose, association or commercial company, how to secure conventionnement with the State and build a mixed market-plus-subsidy economic model.
Process audit, automation, data governance and fast wins: how custom AI consulting can reshape business operations in 2026.
Activity, size, legal structure, autonomy and APE code: all the criteria for correctly characterising a business and understanding their practical implications.
Lawyers' fees in France are subject to standard 20% VAT. This 2026 guide covers the profession-specific exemption thresholds, legal aid, disbursements, fee retrocessions and when VAT becomes due.
2026 tourist tax rates by hotel star rating, departmental and regional surcharges, exemptions, and the correct accounting treatment through account 447 (not revenue, not VAT base).
Accountant termination letter in 2026: 6 steps, registered notice, file transfer (article 21 OEC code of ethics), FEC, tax mandate. Ready-to-use template by Cabinet Hayot Expertise in Paris.
The CESU (the French Universal Service Employment voucher) covers two entirely different mechanisms: the CESU déclaratif (declarative scheme) simplifies home employment for individuals, while the CESU préfinancé (pre-financed voucher) is a benefit-in-kind tool funded by employers or works councils. Understand the 2026 thresholds, tax credit rules, contribution exemptions, and the practical tradeoffs before you choose.
The French construction cost index (ICC) stands at 2,084 points in Q1 2026, base 100 = Q4 1953. Published by INSEE on 24 June 2026: -2.89% year on year, +1.26% on the quarter. Next release late September 2026.
Four pillars (clients, operations, HR, finance), change management, NIS2, GDPR, EU AI Act, France Num and BPI funding: SME digital transformation in 2026, as seen from Cabinet Hayot Expertise in Paris.
How a French société civile de moyens works, why liberal professions still use it, and which tax and VAT points need careful handling in 2026.
Recurring delays, fast-close requirements, an absent CFO: a monthly closing reinforcement stabilises your accounts and compresses your timetable. Engagement models (fractional consultant, transition manager, interim), 2026 fee ranges and deliverables explained.
Staff secondment in France is strictly governed by articles L8241-1 and L8241-2 of the French Labour Code. Here is what companies need to know to avoid unlawful labour lending and its criminal penalties.
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