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.
Airwallex is a fintech licensed as an Electronic Money Institution (EMI) in Europe, offering multi-currency accounts with local IBANs, near-interbank FX rates and team cards. Our firm's analysis for internationally active French startups and SMEs — covering regulatory status, accounting treatment, and practical trade-offs.
Is your SAS accumulating losses? The income-tax election under article 239 bis AB lets the loss flow up to the shareholders instead of being frozen at the company level. Conditions, the five-year limit and the 2026 trade-off explained by our firm.
Holiday vouchers 2026: URSSAF exemption, €1,256/quarter limit, allocation conditions and payroll treatment. Complete employer guide.
Budget, cash, margin, WCR, debt and arbitrations: how to structure real financial management in SMEs in 2026.
TikTok Shop, YouTube Shopping and Instagram in 2026: deemed supplier VAT rules, creator affiliate accounting, Live Shopping and Pennylane stack by Cabinet Hayot Expertise in Paris.
Accounting, tax, social, legal, IT and ESG scope, deliverables, 4-12 week timeline, 2026 costs and articulation with earn-out and warranty and indemnity: the complete guide to acquisition due diligence by Cabinet Hayot Expertise in Paris.
Ad hoc mandate, conciliation, sauvegarde, judicial restructuring, liquidation: understand the full spectrum of French insolvency tools, recognize financial warning signs, and act before cessation of payments to protect your business and limit personal liability.
Since October 2025, companies with 300+ employees must engage in triennial negotiation on the employment of experienced workers. Calendar, mandatory diagnostic, indicators and penalties in 2026.
Building a website for your French SME: a €200 template, a WordPress/Webflow CMS or a bespoke build at €50,000? This article compares the real costs, the accounting treatment (expense or capitalisation under article 38 quinquies CGI), VAT reverse-charge obligations, RGPD requirements and mandatory legal notices — through the lens of a French chartered accountancy practice.
France's 2026 Finance Law tightened the Dutreil Pact for transfers from 21 February 2026. Longer commitments and excluded non-operating assets: how to actually secure the 75% relief on the value of transferred company shares.
Who pays, how much and for how long? IJSS, waiting period, 2025 cap reform, ETT/user company/CPAM roles, 48h declaration and end-of-mission indemnity: the complete guide to sick leave for temporary workers in France in 2026.
Legal data, accounts, directors and fast checks: what Pappers.fr is really useful for in 2026.
Shopify vs WooCommerce 2026 comparison by Cabinet Hayot Expertise in Paris: real costs, OSS VAT, Pennylane connectors, B2C e-reporting, scalability. Our 5-criteria decision grid.
Hotel, rental, ecommerce, VSE: how the banking footprint works and what points to secure in 2026.
Statutory audit (CAC), contractual audit, internal audit, acquisition audit: understand the types of audit in France, the 2026 legal thresholds, the process, deliverables and costs to make an informed decision.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.