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.
Micro-BIC, actual-cost LMNP, property deficit, SCI at corporate tax, split ownership, holding: the overview of tax levers for the business owner investing in real estate in 2026, with thresholds, trade-offs and pitfalls to avoid before acting.
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.
Can Pipedrive really help a firm or SME? Pipeline, reminders, customer data and practical limits to know in 2026.
Work clothes, supporting documents, package or actual: here is how to deal with laundry costs in 2026 without compromising payroll or exposing yourself to a URSSAF audit.
Payment deadlines, customer credit, reminders, risk of default and cash: the fundamentals of credit management in a European environment.
Bookkeeping, annual accounts, payroll, outsourced CFO, statutory audit, tax advisory, and digital tools 2026: a structured overview of the services a French SME can outsource, and how to coordinate between chartered accountant, outsourced CFO, and statutory auditor.
French merger-absorption law (Commercial Code L236-1 to L236-32), favourable tax regime under CGI art. 210 A, share exchange ratio, PCG and IFRS 3 accounting, TUP, and practical cases for SMEs and Paris-based groups.
EU Directive 2023/970 must be transposed into French law by June 7, 2026: candidate disclosure, salary-history ban, 5% pay-gap reporting. Employer obligations and implementation roadmap.
OSS threshold at €10,000, B2C e-reporting from September 2026, PDP connection: this guide covers the method we apply in our Paris firm to scope a PrestaShop on VAT, accounting and compliance — with a worked example.
Dividend, shareholder current account or cash pooling agreement: how to move cash from your subsidiary up to the holding company without extra tax or reclassification risk. The 2026 cost comparison.
Accounting recruitment still requires precise rôle design, realistic expectations and a strong fallback plan in 2026.
User navigation page, XML sitemap and Google indexing: the two types of site map, how they work together, and when they genuinely improve SEO performance.
Bookkeeping, review engagements, limited audit, tax, payroll, outsourced CFO: a comprehensive map of what a French chartered accountant (expert-comptable) can do, and how these missions connect with lawyers, notaries and wealth advisers.
France JEI status in 2026: cumulative eligibility conditions, R&D threshold raised to 20%, employer social contribution exemption, corporate income tax exemption abolished for companies created from 1 January 2024, overlap with the Research Tax Credit (CIR), and differences between JEI, JEIR, JEU, JEC and JEII: expert analysis by Hayot Expertise, Paris.
VAT OSS/IOSS, e-invoicing 2026, PSP reconciliation: which CMS holds up best under an accounting review? Analysis from a specialist e-commerce accountant, Paris.
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