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.
Subscribing to an SME's capital gives an 18% income-tax reduction, raised to 25% (ESUS), 30% (JEI), 40% (JEII) and 50% (JEIR). Caps, multi-year envelope, lost carry-forward and real 2026 arbitrages.
Account matching reconciles invoices and payments to reveal the real balances of third-party accounts. Process, checks, aged balance and pitfalls to avoid, explained by a chartered accountant.
The letter of representation is the letter by which management confirms its statements in writing to the statutory auditor at the end of the engagement. Role, content, timing, scope and limits of this audit evidence, and what signing it really commits.
You become an LMP by operation of law as soon as furnished receipts exceed 23,000 euros and the household's other earned income. The major consequence: self-employed social contributions instead of the 18.6% levies on furnished income. The 2026 picture, with the trade-offs and the social cost costed.
Professional microcredit finances the small projects banks turn away. Cap raised to 17,000 euros by the December 2024 decree, Adie loan, honour loan, a relative's surety and free support: what to know in 2026, and how to place it in a financing plan.
An accounting software migration is won on the balance transfer, not on the product demo. Switch date, entries file export, opening entries, check to the euro and archiving: the firm's method, step by step.
At 70, the employer can retire an employee automatically. Between 67 and 70, only with their agreement, through an annual procedure. Indemnity, exemption up to 2 PASS and the new 40% employer contribution in 2026.
An unused research credit, a claim to pre-finance, a carried-forward VAT credit: three tax receivables that sit dormant in the accounts when they are worth cash. Thresholds, forms and a steering method.
ACRE is markedly tightened on 1 January 2026: mandatory application within 60 days, a 3-year waiting period, and a micro exemption halved from July. The national NACRE has given way to regional schemes. The point for an accurate forecast.
A real-estate OBO means selling your premises to an SCI you control, financed by a loan, to free up cash while keeping the asset. Steps, tax cost and precautions against abuse of law.
A secure client portal replaces documents sent by email: structured drop by type, traced access, GDPR compliance. Selection criteria, cost and adoption tips.
A bank accepts or refuses a business loan on a fairly stable grid of criteria: repayment capacity, down payment, guarantees, business plan, history and scoring. Here is how to prepare each criterion for an accepted file in 2026.
The Bpifrance growth loan finances development projects, especially intangibles, with no guarantee or personal surety. Amounts, term, deferral, refusal criteria and how it combines with the bank loan.
The participatory loan is a subordinated debt recorded in account 1675 yet treated as quasi-equity: it strengthens your ratios without diluting capital. The Relance scheme, however, has been closed since the end of 2023. Comparison, worked case and watch points.
The cost price adds direct costs and a share of indirect costs. A worked method, an allocation key and a full example to set a price that truly covers your costs and yields a margin.
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