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.
CAPEX is more than a balance sheet line. Every investment decision drives future depreciation, cash flow, and financing capacity simultaneously. This guide covers the calculation formula, CAPEX vs OPEX, balance sheet impact, free cash flow, and the most common mistakes SMEs make before signing a purchase order.
Total or partial rejection of your French R&D tax credit (CIR)? Here are the concrete remedies: prior claim, research ministry expertise, hierarchical appeal and administrative court, with the deadlines you must respect.
Assets, liabilities, equity... Learn to read and understand your company's balance sheet very simply to use it as a management tool.
CRM depth, sales pipeline management, automation capability, pricing and total cost of ownership: a detailed 2026 comparison of HubSpot and Pipedrive to help you choose correctly.
Owner of the Procure-to-Pay cycle in corporates: missions, ERPs, P2P tools, salary €50-75K Paris, mandatory e-invoicing from 1 September 2026 and L441-10 payment-term rules.
Understanding French chartered accountant fees in 2026: price brackets from micro-entrepreneur to mid-market, the 6 mandatory clauses in an engagement letter, fixed-fee vs time-and-materials billing, negotiation tactics, and quality-price trade-offs.
France's director training tax credit no longer applies to hours completed from 1 January 2025, and the 2026 Finance Act repealed it. What changes for business owners, the treatment of hours completed up to 31 December 2024, and the funding routes that remain.
Three-way order/PSP/bank method from a French e-commerce CPA to reconcile Shopify, Prestashop, Stripe and PayPal with Pennylane and Sqalie in 2026.
How to draft the corporate tax allocation agreement of a French consolidated group without creating an abnormal benefit or a reclassifiable transfer of profits: method, clauses and 2026 watch points.
Pro card, expenses, benefits, fees, management and limits: how to evaluate American Express Pro in 2026.
A complete guide to provisions for risks and charges under French accounting rules (PCG) and tax law (CGI art. 39-1-5). Covers journal entries, cumulative deductibility conditions, practical cases (employment litigation, customer warranties, end-of-career benefits), and what the tax authority examines. By Hayot Expertise, expert-comptable in Paris.
France's Research Tax Credit (CIR) grants SMEs and startups a 30% tax credit on qualifying R&D spend, with immediate cash refund for eligible companies. Practical guide by Hayot Expertise, chartered accountant in Paris.
France offers three main philanthropic structures: the association loi 1901, the fondation reconnue d'utilité publique and the fonds de dotation. Each carries distinct accounting, governance and tax obligations. This guide compares the three frameworks and the thresholds that activate a statutory auditor.
Retailers and e-commerce: AGEC 2026 compliance—repairability index (5 categories), durability index, unsold product destruction ban and environmental labelling. How to stay compliant.
RQTH in 2026: the MDPH process, validity periods of 1 to 10 years, concrete benefits for the employee (workplace adjustments, training, early retirement) and for the employer (OETH 6% quota, Agefiph levy avoided, one-off grants). Real disadvantages, confidentiality rules under French law and GDPR, and a worked example for a 100-employee company.
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