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.
ADR, occupancy, RevPAR, TRevPAR, GOPPAR: a worked, numbers-driven method to steer hotel profitability in 2026, beyond room revenue alone.
Accounting for environmental spending: asset or expense? French GAAP criteria, provisions for environmental risks, site restoration, EEC bonus and grants explained.
Complete guide to electric company car benefit in kind in France 2026: calculation methods, 50% allowance, charging cost treatment, VAT rules and Urssaf audit risk for HR managers and CFOs.
Statutory missions, ethical duties, anti-money-laundering rules, engagement letter and choice of firm: the complete 2026 guide to a chartered accountant registered with the French Order in Paris.
Data collected, purposes, legal basis, cookies, retention periods and rights: how to write a useful privacy policy.
Liquidity, yield, risk and horizon: how to invest excess cash without weakening operations.
Beverage cost measures what your drinks cost relative to their net sales. Formula, target ratios by category, a worked cocktail example, free pouring, rolling inventory and theoretical-vs-actual variance: the complete method for managing a bar's margin.
EU ETS quotas, voluntary carbon credits: how to record purchases, sales and offsets in French accounting, with implications for VAT and corporate tax.
A French invoice can include several VAT rates — 20%, 10%, 5.5% or 2.1% — when the lines correspond to fiscally distinct transactions. The challenge is not having multiple rates: it is knowing when allocation is mandatory, how to present it correctly, and which required wording separates a compliant document from one that will be challenged during a tax audit.
The DSN (Déclaration Sociale Nominative) is mandatory for all French employers since 2017. Deadline on the 5th or the 15th of the following month depending on headcount: 2026 calendar, obligations, penalties and corrections.
Parent-subsidiary regime, tax consolidation, Dutreil pact, 150-0 B ter contribution-sale, OBO: what a Paris-based director must arbitrate on a holding structure in 2026.
Meals, travel, teleworking, reimbursements and flat-rate allowances: how to deal with professional expenses in 2026.
Emailing, automation, CRM, SMS and API: practical reading of Brevo from its official documentation in 2026.
Margin, cash, WCR and structure: how to read financial performance in 2026.
Licence III or IV, mandatory operating permit (20 hours, valid 10 years), transfer and relocation at the town hall, market value and bookkeeping (account 206/208): the 2026 technical guide for opening or buying a cafe-bar.
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