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.
Credit management for associations: methods, tools and best practices to secure collections, track unpaid invoices and protect your cash flow in 2026.
The formula (covers, table turns, services, average ticket, opening days), a simulation table by occupancy rate, then the levers that actually move revenue.
Are we entitled to unemployment after a conventional termination? ARE conditions, deferred, France Travail registration and errors to avoid in 2026.
Accounting expertise, audit, dialogue and management support: what a listening team really changes in 2026.
Salary or dividends? A 2026 fiscal and social comparison for SARL managers and SAS/SASU presidents in France: flat tax, SSI contributions, pension impact, retirement savings (PER) and worked examples from Hayot Expertise.
Build a credible climate plan aligned with SBTi: set near-term targets, identify decarbonization levers, quantify green capex, and establish governance.
Abnormal act of management: the Conseil d'État definition, risky operations, burden of proof and tax consequences. Our reading to secure your sensitive corporate flows.
The method to secure a regional grant in 2026: apply before any commitment, target the right scheme, plan co-financing and justify expenses. With the example of Innov'up and TP'up in the Paris region.
Automation, tests of detail, tests of controls, audit documentation, pricing, ROI, NEP compliance and alternatives: our complete 2026 review of DataSnipper for external and internal audit teams operating in France.
Capacity of 600 covers/week, average ticket €38-55, yield management, click & collect, private events, no-shows, food cost 28-32%: the five concrete levers to grow a 50-seat restaurant's revenue in Paris in 2026.
Articles L1237-11 and L1233-3 of the French Labour Code, L1234-9 statutory severance, 30% social levy, 2 PASS / 6 PASS caps and the Macron scale L1235-3: how to arbitrate between mutual termination and economic dismissal in 2026, by Cabinet Hayot Expertise in Paris.
VAT reverse charge in French construction (CGI art. 283 nonies), mandatory invoice mentions, direct payment under the 1975 Subcontracting Act, performance bonds and the distinction between subcontracting and service provision: a complete 2026 guide by Hayot Expertise, Paris, with two worked cases, accounting entries, common errors and a pre-2026 e-invoicing checklist for main contractors and subcontractors.
Parent-subsidiary dividends, tax consolidation, management fees, cash pooling: how to move cash up to your holding company and secure every flow without needless friction.
What does invoice factoring really cost a French small business in 2026? We break down the factoring fee, the financing fee and the guarantee fund, and weigh it against an overdraft and a Dailly assignment.
Can an association invoice? Yes, in some cases. Here are the points to check on taxation, lucrative activities, VAT and e-invoicing in 2026.
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