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.
Chartered accountant, lawyer, notary, sale adviser: who does what in a company transfer, how to coordinate the team, when to involve each one and what it costs to secure the operation.
Company name, trade name, trademark: only a trademark filing with the INPI protects a name across the whole territory. Real cost, duration, prior-rights search, Nice classes and trade-offs to settle at launch.
The self-employed owner has weaker social protection than an employee: retirement, daily allowances, disability, death. How to fill each gap with a retirement plan, contingency cover and health cover, in which order, and within which deduction limits (Tax Code art. 154 bis).
After the sale of a split asset, quasi-usufruct over the price lets the usufructuary steer the cash and creates a restitution claim for the bare owner. Mechanics, the article 669 scale and the article 774 bis trap since 2024.
An effective board pack does not drown the board in figures: it carries three to five messages, the right indicators, commented variances and prepared decisions, circulated before the meeting.
Financing capacity, letter of intent, experience, motivation, guarantees: the grid of eight criteria to tell a serious buyer from a candidate who will waste your time, and the order in which to check them.
The 3-2-1 rule (three copies, two media, one offsite copy) protects your accounting data, kept for ten years. Method, link to the FEC file, encryption and restore test, read by a chartered accountant.
Accrual accounting, depreciation of the building, the 2065 tax return, corporate tax at 15% then 25%, approval of the accounts: the checklist of accounting obligations for an SCI at corporate tax, and how it differs from an SCI at income tax.
Buying your premises on credit through an SCI lets you deduct interest, self-finance the asset through rents and amplify returns. A year-by-year calculation of leverage under income tax and corporate tax, and the exit trade-off.
Holding residential and business premises in one SCI multiplies the tax regimes: VAT allocation, an income-tax versus corporate-tax choice, and the furnished-rental trap that can switch the whole SCI to corporate tax. The concrete precautions to take.
Launching an activity alongside your job in 2026: micro to test with no cost, company to protect and deduct. Thresholds, contributions, combining with employment and a worked example.
A 100,000 euro allowance per child, a 5 to 45% scale, an exempt spouse, a 20% allowance on the main residence: how inheritance duties on real estate are calculated and how to reduce them before it is too late.
Revenue, margin, conversion rate, average basket, sales cycle, pipeline: the grid of commercial KPIs that lets an owner steer sales, compare over time and decide quickly, without building an unreadable report.
The Dutreil pact does not apply to a wealth SCI letting unfurnished property. To pass on business premises held in an SCI, the real levers are the gift of shares, the 100,000 euro allowance per parent and per child, and split ownership. Our 2026 view, with a worked example.
Can we obtain a free consultation from the chamber of notaries? What really exists in 2026 and how to use it well.
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