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.
Ending a French commercial lease in 2026 means choosing the right legal route for your position — tenant or landlord. Three-year termination, non-renewal with eviction compensation, resolutory clause, short-term lease: each path has its own deadlines, formalities, and financial consequences. Full guide with a worked example.
Risk management, internal control, governance and recommendations: what an internal auditor really brings in 2026.
Tertiary buildings above 1,000 m² must report energy use on OPERAT by 30 September, cut consumption -40% by 2030, and face public name-and-shame plus fines up to €7,500. The essentials.
Shares at 0.1%, partnership shares at 3% after allowance, real-estate-heavy companies at 5%: rates, the €23,000 allowance and worked examples of 2026 registration duties.
Leasing, bank loan or subsidy to finance industrial equipment? A 2026 comparison of cash flow, ownership, taxation, deductibility and accelerated depreciation.
In 2026, every bonus paid by an employer is taxable by default unless an explicit statutory exemption applies. PPV, profit-sharing (intéressement), participation, sustainable mobility package, meal vouchers: the exact treatment depends on the nature of the bonus, the employee's earnings profile, and the applicable ceilings. This guide details the rules, the 2026 thresholds, the CSG/CRDS treatment, and the DSN reporting obligations needed to ensure every payment is compliant.
French accounting and tax obligations vary significantly by sector. A chartered accountant specialised in your industry knows the sector plan of accounts, applicable collective agreements, specific tax regimes, and the performance indicators that matter to your business. Overview of 2026 specificities for construction, hospitality, medical liberal professions, e-commerce, real estate, transport and agriculture.
The French Plan d'Épargne Retraite (PER) remains one of the few tax shelters available to executives in France that delivers an immediate income tax reduction at a 41–45% marginal rate. The tool only works if correctly calibrated: TNS enhanced ceiling, timing the contribution against current vs future tax bracket, PERCOL employer matching, and a structured capital withdrawal at exit. Hayot Expertise explains the key decisions for 2026.
Fiscal representative or agent in 2026: the difference, when a foreign company must appoint one (French VAT), liability and exempt countries.
Applying to a France 2030 call for proposals: identify the call, assess maturity, build the file and prove private co-financing. Step-by-step guide for SMEs in 2026.
Introduced by the Act of 5 March 2014, the mandatory professional interview was transformed into the EPP (entretien de parcours professionnel) in 2025. Periodicity, statutory content, the €3,000 CPF corrective top-up, and the six then eight-year review: what every employer operating in France must understand to avoid employment tribunal exposure.
Environmental claims are now tightly regulated by French law and the EU ECGT directive (effective September 2026). From "carbon neutral" to "eco-friendly", discover which claims are prohibited, what the DGCCRF is targeting, and how to substantiate your ESG communications without paralysing your marketing.
When to internalise accounting, how to structure the team, which tools, and how to articulate it with the chartered accountant who reviews and presents the annual accounts.
Accounts 603 and 713, weighted average cost or FIFO (LIFO is not allowed in France), inventory entries and tax impact: how to read and record stock variation.
Thresholds 4/8/50, 3-year ALPE, 6-year statutory audit, consolidated groups, L820-4 sanctions: what a Paris-based director needs to arbitrate on the statutory auditor after France's PACTE Law in 2026.
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