Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
The DPAE must be filed before the employee starts work. Timing window, data to validate, common errors and practical safeguards for 2026.
VAT rates 20/10/5.5/2.1%, CA3/CA12 returns, admissible deductions, VAT credit refund, and e-invoicing 2026: complete guide for French SMEs by Cabinet Hayot Expertise Paris.
CAC, LTV, MER, ROAS, contribution margin, payback period: the complete guide to financial KPIs for managing a DNVB (Digital Native Vertical Brand) in France in 2026. Expert analysis, sector benchmarks, practical case study, and insights from Hayot Expertise, Paris.
Selling to the UK post-Brexit in 2026: export, UK VAT (GBP 135 threshold), GB EORI number, customs and fiscal representation. The obligations guide.
Price ranges for a carbon assessment depending on company size and available financing options (Diag Décarbon'Action, ADEME) covering a significant portion of the cost in 2026.
Honour loans from Initiative France and Réseau Entreprendre: amounts, zero interest, the bank leverage effect and how to obtain them step by step in 2026.
Bookkeeping, tax, payroll, legal and advisory: how chartered accountant services support compliance and business performance in France in 2026.
France's prime de partage de la valeur (PPV) has permanently replaced the "Macron bonus". In 2026, the €3,000 social exemption cap rises to €6,000 with a profit-sharing agreement in place. Income tax exemption is limited to SMEs under 50 employees for staff earning below 3× the PMSS. Payments may now be split into up to 12 instalments per year. This guide covers what every employer operating in France — including international groups with French subsidiaries — needs to know.
Average net margins of 3-5 %, high failure rates, and delivery-platform pressure: in 2026, strategic financial and tax advisory is no longer optional for French restaurant owners. Discover 7 operational levers, two concrete case studies, and how to choose the right firm.
CSPE no longer exists since 2016, but industrial and energy-intensive businesses in France retain recovery rights via TICFE and the electricity excise tax. Eligibility, prescription deadlines, competent authorities and common mistakes in 2026.
Foreign bank account in 2026: the reporting obligation (form 3916), accounts concerned (neobanks, crypto) and penalties. The compliance guide.
The NFPD (DPEF) was replaced by the CSRD sustainability report for large enterprises. Which entities remain subject? Timeline and thresholds explained.
The Bpifrance guarantee covers part of your loan to reassure the bank. Coverage rate, real cost, eligible projects and a step-by-step process to use it in 2026.
Closing, team supervision, controls and reporting: what an accounting manager really handles in 2026.
CNBF installation loan, Paris Bar BARRE support, ACRE, ZFU-TE exemption, Bpifrance Création, honour loans, ARCE, Madelin, FAF-PM: the 2026 map of grants and financing available to lawyers setting up in Paris, by Cabinet Hayot Expertise.
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