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.
Key 2026 French payslip points: layout, mandatory wording, net social amount and withholding tax display.
OSS Union VAT, IOSS imports, deemed supplier marketplaces, micro-BIC vs actual regime, corporate tax, JEI, R&D tax credit, dropshipping, business sale: the full French e-commerce tax map for 2026, by Cabinet Hayot Expertise in Paris.
The Chief Financial Officer — known in France as the DAF (Directeur Administratif et Financier) — leads the full financial function: strategy, treasury, performance management, compliance, and investor relations. For SMEs that cannot justify a full-time hire, the fractional CFO model has become a credible alternative.
Obligation to negotiate employee mobility in companies with 50+ employees, build an employer mobility plan, and align it with the sustainable mobility allowance: the 2026 guide.
Donation, participatory loan or capital investment: the three forms of crowdfunding, their cost, taxation and the role of PSFP platforms in 2026.
A genuine change of business activity can trigger a deemed cessation under Article 221-5 of the French Tax Code and permanently forfeit your carry-forward losses. Here is how to spot it and protect yourself.
French chartered accountant salaries in 2026 by career stage: DEC trainee, engagement manager, qualified employee, partner. Collective agreement minimums, Paris premium and the levers that actually move pay.
A 2026 accounting guide for self-employed doctors in France: BNC, 2035 tax return, SELARL, VAT, CARMF and practice management.
VAT reverse charge on subcontracting, reduced rates 5.5% and 10%, micro-BIC vs simplified real vs corporate tax, construction equipment depreciation, clean machinery super-deduction, ZFU-TE exemption, decennial warranty provision: the complete tax framework for French construction companies in 2026, by Cabinet Hayot Expertise in Paris.
An audit is an independent, structured examination of information or processes designed to assess their reliability, compliance or effectiveness. This article clarifies the different types of audit under French law — statutory, contractual, internal and acquisition — and explains the updated 2024 thresholds for appointing a commissaire aux comptes.
How to understand the EU green taxonomy, assess whether your SME activity is eligible and aligned, and why this unlocks access to green financing in 2026.
Framing a first round with relatives and business angels: legal form, instruments, IR-PME tax relief, shareholder agreement and pitfalls to avoid in 2026.
Change accounting software without breakage: an 8-step migration method, FEC migration, the 2026 electronic invoicing calendar and change management.
When a business builds a property for its own needs, the self-supply rule may trigger VAT. Mechanism, taxable base, the mandatory case and how to report it, explained step by step.
Running a business in France in 2026 means managing a layered set of tax filing obligations: VAT, corporate income tax, CFE, annual tax return, and DSN for employers. This guide maps out the key deadlines, thresholds, and common traps for foreign-owned entities and international operators.
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