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.
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.
Cash flow, margin, WCR, debt, activity and alerts: how to build a useful financial dashboard for managers or CFOs.
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.
14-hour training, Food Safety Management Plan, DDPP declaration, cold chain, allergens: a restaurateur's 2026 hygiene base, and how to book every cost correctly.
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.
31.4% PFU flat tax, progressive scale option with the 40% allowance, 12.8% advance and exemption, parent-subsidiary regime, withholding tax on non-residents: the full 2026 mechanism decoded by Cabinet Hayot Expertise in Paris.
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.
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.
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.
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