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.
Revenues, expenses, intermediate management balances, EBITDA: how to read a 2026 French income statement under the new ANC 2022-06 chart of accounts.
An SCI that employs staff is subject to French labour law: a CSE is mandatory from 11 employees over 12 consecutive months. The SCI's own accounting (income tax or corporation tax), headcount rules, elections and the accountant's role in 2026.
Bookkeeping, tax, payroll, management reporting and outsourced CFO: how to choose the right accounting and finance services in France in 2026, with a side-by-side comparison of firm versus outsourced CFO and a practical framework to set the right scope.
VAT rates, cash register controls, food margin, payroll, delivery platforms and e-invoicing: a 2026 accounting guide for restaurants in France.
Allo Impots 2026 (DGFiP helpline 0809 401 401): opening hours, topics covered (income tax, withholding, local taxes), legal limits, tax ruling vs helpline, tax mediation and when a Paris accountant is needed.
Setting an internal carbon price (shadow price) aligns investment decisions with climate targets and helps anticipate emerging regulatory and financial risks in a rapidly shifting carbon market.
VAT on debits or on payments: understand chargeability, the option for debits, its effect on your cash flow and on your client's deduction, and how to decide in 2026.
The BSA-AIR lets a seed investor pay in funds without locking the valuation: it is set at conversion, with a negotiated discount and tunnel. How the mechanism works.
Articles 1336 to 1340 of the French Civil Code, 1975 subcontracting law, comparison with Dailly assignment and subrogation: Cabinet Hayot Expertise's guide to securing payments in 2026.
French conventional termination (rupture conventionnelle) follows a strict sequence: interview, signed agreement, a 15-calendar-day withdrawal period, then 15 working days of DREETS administrative approval. The minimum severance is set by law and often miscalculated. This 2026 guide covers every step, the severance formula and the mistakes that generate the most litigation — with a note on UK HR practice when managing French employees.
Accounting fees in France 2026: the OGA tax credit (CGI art. 199 quater B) is abolished by the 2025 Finance Act. What remains, what changes, micro or actual-cost regime, explained by Hayot Expertise, chartered accountant in Paris.
Advising and auditing French collectivités territoriales requires a detailed grasp of local public finance: gross savings, debt repayment capacity, the M57 framework, and the unified financial statement (CFU). This article maps the roles of each actor and provides a concrete numerical example.
The template for a solid CIR technical file: Frascati criteria, state of the art, barriers, reassessment pitfalls and the 2025 Finance Act changes.
When does renegotiating your SME bank loan become worthwhile, once indemnities and fees are deducted? Method, levers, file to prepare and credit mediation as a recourse.
Since French decree 2024-152, the accounting annex thresholds have been raised significantly. Micro-enterprises, small and medium companies face different obligations. This guide explains who is exempt, who files a simplified annex, and how the two-out-of-three threshold rule works across two consecutive financial years.
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