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.
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.
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.
The financial management model in 12 indicators: for each one, its formula, its update frequency and the threshold that must trigger a decision.
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.
Holiday vouchers for employers without a CSE in 2026: URSSAF exemption, €560 annual cap, funding rate (50%/80%) and payroll treatment.
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.
The TUP (Transmission Universelle de Patrimoine) allows a 100%-held subsidiary to be dissolved and its entire estate transferred to the parent company without liquidation. Tax treatment under CGI article 210 A, INPI procedure, creditor opposition period, and comparison with merger and liquidation: a complete operational guide by Hayot Expertise.
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