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.
Accounts 6228, 6311, 7588, CFP levy (0.55 % or 1 %), OPCO reimbursement, director training tax credit under CGI art. 244 quater M: how to account for professional training in France in 2026, with a worked example and the analysis of Cabinet Hayot Expertise in Paris.
How to switch to salary portage in 2026 without error: eligibility, target income, contract, costs and points of vigilance.
Restaurant accounting should help manage margin, VAT, payroll and cash flow, not just produce year-end accounts.
OSS VAT undeclared, Stripe fees ignored, marketplace VAT misunderstood, drop-shipping flux unanalysed, DAS2 affiliation omitted: ten recurring accounting mistakes specific to e-commerce that expose online sellers to a tax audit or penalty in France in 2026. Analysis and corrections by Cabinet Hayot Expertise in Paris.
Revenue vs target, gross margin, EBITDA, working capital requirement and net cash: the five financial KPIs every French SME should track monthly to manage performance, anticipate cash tensions and work effectively with an outsourced CFO.
French BSPCE warrants in 2026: eligibility conditions, flat tax 31,4% regime, comparison with stock options, free shares (AGA) and BSA, and common pitfalls. Expert analysis by Hayot Expertise in Paris.
How acquisition interest deduction works in an LBO, and three limits that can neutralise the tax leverage: the Charasse rule, the ATAD cap, and the arm's length rate ceiling between related parties.
Business bank loan refused: understand the reasons, refer your case to the Banque de France credit mediation service and activate the right financing alternatives.
How much does an accountant cost for a restaurant in 2026? Price range, specific CHR missions, multi-rate VAT, HCR convention pay: complete guide by Hayot Expertise.
Retention money misclassified as an expense, reverse-charge VAT on subcontracting ignored, poor job-costing cut-off, erroneous CIBTP DSN: ten sector-specific accounting mistakes that expose French construction companies to tax and social security reassessments in 2026, analysed by Cabinet Hayot Expertise in Paris.
Gross burn, net burn, runway calculation, 2026 benchmarks and a 90-day action plan to extend your startup runway in a tighter funding environment — by Hayot Expertise in Paris.
Portage salarial lets you invoice clients while retaining employed status. Governed by Articles L1254-1 et seq. of the Code du travail, it provides full social coverage and commercial flexibility — provided you invoice enough to absorb management fees. A complete 2026 analysis: how it works, how to calculate your net pay, and how it compares to micro-entrepreneur and SASU structures.
An EURL, SCI or family SARL taxed under corporate tax can revoke the election within five financial years. How to revoke the IS election in time, and the irrevocability trap.
Personal contribution, bank loan, Bpifrance Transmission guarantee, honour loan, vendor loan and acquisition holding: how to assemble the financing of a company purchase in 2026.
Transfer pricing in France in 2026: arm's length principle, mandatory documentation thresholds (LPF L13 AA, EUR 150M since the 2024 Finance Act), five OECD methods, penalties (EUR 50,000 minimum, 40% for deliberate default), Country-by-Country Reporting, and interaction with Pillar Two (15% global minimum tax). Analysis by Cabinet Hayot Expertise, Paris.
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