Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
Practical guide: initial ESG diagnosis, materiality analysis, governance, action plan and key performance indicators over 12 months. Methodology for SMEs seeking a sustainable, structured and measurable approach.
VAT misclassified across 10%/5.5%/20% on the same order, staff tip exemptions incorrectly handled in payroll, non-compliant NF525 POS system, right-to-lease wrongly depreciated, erroneous HCR payroll DSN: ten sector-specific accounting mistakes that expose French restaurant owners to tax and social security reassessments in 2026, analysed by Cabinet Hayot Expertise in Paris.
Wine producer taxation: agricultural profits, micro-BA and actual regimes, agricultural VAT and the 20% rate on wine. Key points to make informed choices.
Prospecting, follow-ups, pipeline, client onboarding and commercial tracking: how an independent accountant can leverage a CRM to grow their practice.
EUR 1,800 gross does not convert to one single net amount in every case. The context still matters in 2026.
30% PFU flat tax, progressive scale option with 40% allowance, social levies, TNS contributions on excess SARL dividends, withholding tax on non-residents: the full 2026 mechanism decoded by Cabinet Hayot Expertise in Paris.
Cash flow, margin, WCR, debt, activity and alerts: how to build a useful financial dashboard for managers or CFOs.
Full integration, proportional consolidation or equity method: which approach applies to your group in France in 2026? L233-16 obligations, CRC 99-02 vs IFRS thresholds, audit and deadlines — Cabinet Hayot Expertise, Paris.
14-hour hygiene training, Food Safety Management Plan, DDPP declaration, temperatures, allergens: a restaurateur's 2026 hygiene obligations — and how the costs are booked.
VAT for plumbers, electricians and heating engineers: which rate (5.5%, 10% or 20%) to apply, how to justify it on the invoice, and subcontracting reverse charge.
Shareholder current accounts (comptes courants d'associé) in 2026: how to set the right interest rate, avoid reclassification as a hidden distribution, choose between CCA interest, dividends and salary, and handle abandonment or conversion into capital. Operational analysis from Hayot Expertise's tax team.
Pricing, capacity, seasonality and margin: how to steer yield management in 2026.
Hayot Expertise in Paris compares Stripe, PayPal, Mollie and Klarna in 2026: official rates, real cost on EUR1M revenue, 512x accounting method, negotiation levers and PSD2 impact.
CSRD, ESRS, B-Corp, ISO 26000, Scope 3 emissions, EU Taxonomy: a practical guide for preparing your CSR audit in 2026, from legal thresholds to certification pathways, with three SME/startup/group case studies.
French employers are legally required to cover at least 50% of employees' public transport passes. In 2026, the tax-exempt ceiling extends to 75%, and the sustainable mobility package (FMD) allows up to 600 EUR per year in additional exempt allowances. Getting the payroll treatment wrong creates real URSSAF audit exposure.
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