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.
Food cost, prime cost, occupancy rate, VAT 10/5.5/20, AGEC, HCR payroll: key financial KPIs for running a restaurant in Paris in 2026.
France's VAT reform introduces two obligations that are easily confused: e-invoicing for domestic B2B via a PDP, and e-reporting for B2C, cross-border and payment data. Many businesses must do both.
Luxembourg or Netherlands holding in 2026: what it really brings, the economic substance required (ATAD), abuse of law and reclassification risks.
Who must join an approved eco-organization, declare and pay eco-contribution for packaging, textiles, furniture, WEEE, batteries, medicines: legal framework and accounting treatment 2026.
Appointing and removing a director by company form: just cause in the SARL, ad nutum removal in the SA, by-law freedom in the SAS, severance, and single-window filings. The owner's practical guide.
PACTE law, 2024 ALD threshold revision, SA, SCA, SE, holdings, associations receiving public grants above €153,000, and CSE: a complete, practical guide to the statutory auditor obligation in France in 2026, covering the special cases directors most often overlook and the consequences of unjustified non-compliance.
Corporate tax rate, VAT management, executive pay, R&D tax credit (CIR/CII), tax consolidation and holding structures: a practical guide to legal corporate tax planning for French entities in 2026, with decision frameworks and risk flags.
Almost one in four firm collaborators is thinking about leaving. CFO, M&A, fintech, freelance, VAE, CPF and PTP funding: the 2026 map of outbound and inbound career changes for accountants and auditors in Paris.
Becoming a French statutory auditor (commissaire aux comptes) requires a structured 8–10 year pathway: Bac+5 degree, 3-year placement in an approved firm, CNCC aptitude examination, registration with the regional compagnie, then 40 hours of compulsory continuing professional development per year. CSRD certification, AI-driven audit tools and LCB-FT obligations are reshaping the skills agenda in 2026.
CAIM, PTMG, ROSP, structure bonus, ZIP, ZRR, ZFU-TE, ACRE, BPI and CARMF loans: a 2026 map of installation grants, financing and exemptions available to private doctors in Paris and across France.
Job margin, labour coefficient, construction working capital, retention money, bank bonds, VAT rates for building work: the vital KPIs for a French construction business in 2026, analysed by Cabinet Hayot Expertise in Paris.
Who can obtain France's ESUS accreditation, what tax benefits (enhanced IR-PME, solidarity savings), how to file with the DREETS and what changes from 2027.
DAC 6 in 2026: scope, hallmarks, who must report (intermediary or taxpayer), the 30-day deadline and penalties for cross-border arrangements.
Procedure, accepted grounds, registered-letter template, return of the client file and AML duties: the 2026 guide to terminating an engagement on the chartered accountant's own initiative.
Status, micro-BNC, contributions, risk of disguised employment and organization: what to check before starting out as a freelancer.
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