Hayot Expertise
Chartered Accountant
Valuation, liquidation preference, anti-dilution, vesting, option pool, board, drag-along, tag-along: a complete guide to the 12 critical clauses of a fundraising term sheet, with 2026 negotiation ranges.
Currency hedging for SMEs: natural hedging, forward contracts, accounting under PCG and IFRS 9. The owner's practical guide to managing FX without becoming a trader.
An earn-out theoretically aligns seller and buyer on the target's future performance. In practice, a poorly drafted clause is a litigation source: manipulable indicators, contested management scope, unfavourable taxation. A French CPA's playbook on building a balanced earn-out: robust indicators and 2026 tax watchpoints.
Selling on Amazon from France triggers specific VAT rules depending on fulfilment model (FBM, FBA, Pan-EU), product nature and storage country. A 2026 chartered accountant guide on Amazon VAT, margin scheme and reconciliation.
A carbon footprint is not a net cost. Properly steered, it identifies operational savings and decisive commercial arguments. Method and executive trade-offs for 2026.
Burn rate, runway, gross vs net burn: how to measure a startup's cash consumption and build a 90-day action plan when cash tightens. Chartered accountant view and 2026 non-dilutive levers.
Buying out an operating shareholder — a disagreeing co-founder, a retiring director, an exiting manager-shareholder — is not an asset deal. Here is the methodical, defensible pricing framework, fiscally optimised and financially sustainable for the company.
French CVAE has not disappeared in 2026. Rates, CET cap, cash impact and budgeting points for SMEs and finance teams.
Complete guide to 2026 URSSAF contribution rates for self-employed workers (TNS) in France: sickness, retirement, disability, CSG-CRDS. Calculation method, filing and optimization strategies.
Complete guide to France's CFE business tax 2026: tax base, minimum contribution by revenue bracket, June instalment, December settlement, and exemptions for start-ups, ZFU and ZRR zones.
Complete guide to French corporate income tax (IS) 2026: standard rate 25%, reduced rate 15% for SMEs, quarterly installments, form 2065 filing, loss carry-forward and key tax credits (CIR).
Complete guide to the French PER retirement savings plan 2026: 3 compartments, deduction limits, exit taxation, early withdrawal cases and optimization strategies for self-employed directors.
Complete guide to import customs duties in France 2026: TARIC codes, CIF customs value, VAT autoliquidation since 2022, EORI number, DELTA clearance procedures, incoterms and duty suspension regimes.
Complete guide to employer obligations when hiring in France 2026: DPAE pre-employment declaration, contract types (CDI, CDD, apprenticeship), mandatory clauses, DSN monthly filing and personnel register.
Complete guide to the French taxe sur les salaires 2026: who is liable (non-VAT employers), progressive rates (4.25%, 8.50%, 13.60%), annual allowance, form 2502 and exemptions for associations.
Complete guide to the French SARL tax regime 2026: IS by default or IR option, majority manager TNS status vs minority manager employee-equivalent, remuneration deductibility, dividends and PFU.
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