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.
Why a Paris restaurant operator needs a specialist accountant: measurable ROI, anonymised cases, VAT complexity, HCR payroll and 7 warning signals that it is time to act.
Temporary usufruct transfer of SCI shares to a corporate-taxed entity: IFI base reduction, Article 13-5 CGI income-tax treatment, Article 669 valuation schedule, abuse-of-law risk under Article L64 LPF. Analysis by Cabinet Hayot Expertise, Paris.
The 153,000 € threshold is only the starting point. French associations can become legally required to appoint a commissaire aux comptes for subsidies, tax-deductible donations, economic activity, or paid directors — each assessed separately. A complete 2026 guide.
A single unpaid invoice can destabilise a small business's cash flow within weeks. This guide covers the full French B2B debt collection (recouvrement de créances) process — from contractual prevention to court enforcement — with practical steps for 2026.
Rate cut, loan refinancing, restructuring: the levers to renegotiate your business debt in 2026, the costs to factor in and the pitfalls to avoid.
Gross salary, net pay, taxable net income, social net amount, withholding tax at source: a step-by-step guide to reading a French payslip in 2026, with a worked numerical example and comparison tables explaining every key figure.
How to set and justify the interest rate on a loan between related companies so the interest stays deductible in 2026: the ceiling rate under article 39-1-3°, the arm's-length safe harbour, and thin-capitalisation caps.
How to structure an event budget, apply the right VAT rates and secure supplier contracts in France in 2026.
French animating holding company in 2026: legal definition, cumulative criteria, Cass. com. case law 2020-2023, Dutreil and IFI stakes, animation agreement, requalification risks. By Hayot Expertise, Paris.
Subsidiary, branch or liaison office: the choice of legal vehicle determines how profits are taxed, how dividends flow back, and how much risk the parent carries. This article compares all three structures, explains permanent establishment risk, French transfer pricing rules, and the parent-subsidiary tax regime, with a worked example and a practical implementation checklist for 2026.
From newly qualified staff to equity partner, compensation in French audit, advisory and accounting firms follows its own logic — one that headline figures alone cannot capture. APEC 2025 benchmarks, variable pay analysis, and HR strategy for 2026.
Complete file, credible forecast, mastered indicators and negotiated collateral: the method to secure financing without a crushing personal guarantee.
7 criteria, 2026 fee ranges, engagement letter checklist and red flags: a practical guide to choosing a chartered accountant (expert-comptable) suited to your business in France — whether you are starting out or considering a switch.
Care with a therapeutic purpose is exempt from VAT, but non-therapeutic aesthetic procedures and certain non-medical services are taxable. Understanding the boundary and splitting your revenue in 2026.
Reliability, risks, areas of tension and reading of accounts: how an SME can derive value from a financial audit in 2026.
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