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.
Recurring payments and platforms: compliance, strong customer authentication, consent management, accounting reconciliation and failed-payment control in 2026. What SaaS, marketplaces and subscription services must get right from activation to churn analysis.
Tax surcharges of 10%, 40% and 80%: legal basis (FTC Art. 1728 and 1729), triggering situations, late-payment interest and grounds for challenge, decoded by our firm.
Revenue, costs, margin and scenarios: how to build a useful forecast income statement in 2026.
Mandatory PCG Art. 311-2 method for fixed assets with distinct useful lives. Building decomposition, accounting entries, tax deductibility under CGI Art. 39-1-2°, IFRS IAS 16, and practical cases for SCI and professional real estate. Hayot Expertise, Paris.
A compliance audit verifies adherence to tax, labour, GDPR, AML/CFT and environmental obligations. ISO 19011 methodology, ECF and Sapin 2 articulation, practical cases for SMEs and startups.
A practical guide to valuing a French pharmacy before acquisition: revenue mix, gross margin, adjusted EBITDA, inventory and debt capacity.
Behind the search for a "Bolt promo code" lie far more consequential questions: how to declare VTC driver income, which fiscal regime to choose, how a Bolt Food restaurant partner accounts for commissions and VAT — and what DAC7 means in practice.
Outsourcing payroll transfers technical production — payslips, DSN filing, event notifications — but not the employer's final liability. Per-payslip pricing, scope boundaries, GDPR obligations and the contract clauses that are most frequently missing: what to verify before delegating your payroll.
Tax abuse of law and the mini-abuse rule (Tax Procedure Code, art. L. 64 and L. 64 A): what separates an artificial arrangement from legal optimisation, and how to secure your transactions.
Reverse-charge VAT, subcontracting, retention money, progress billing, site payroll and cash control for construction companies in France.
French LME rules set a 60-day maximum for B2B invoices. Late payment penalties are automatic, a EUR 40 flat fee applies from day one of delay, and the DGCCRF can fine companies up to EUR 2 million. What every business operating in France needs to know.
OEC registration, sector expertise, fees, engagement letter, local firm vs online accountant: the structured guide from Hayot Expertise Paris to help you choose the right chartered accountant in France in 2026.
Accounting, audit and financial steering form a system, not three separate silos. Rigorous accounting data, organised controls, actionable indicators and a rapid close: this article details the role of each component and the method for building coherent financial governance.
Therapeutic part-time (temps partiel thérapeutique) in France 2026: three cumulative conditions, salary and daily allowance combination without exceeding usual salary, monthly attestation via Net-Entreprises, and five payroll errors that regularly delay benefit payments to employees.
The French tax consolidation regime requires 95% of capital and voting rights. A breakdown of the edge cases: employee shares, mid-year crossing and indirect ownership.
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