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.
Valuation, liquidation preference, anti-dilution, vesting, option pool, board, drag-along, tag-along: a complete guide to the 12 critical clauses of a fundraising term sheet, with 2026 negotiation ranges.
Legal framework of the French purpose-driven company (société à mission): drafting the mission statement, setting up the mission committee and independent third-party verification — the complete method to obtain the status.
Director expatriation in 2026: tax domicile (Article 4 B), the 183-day myth, transfer of residence and exit tax. What you really need to know.
BRUT, NET IMP., PAS, CSG, CRDS, IJSS, TR, CP, HS: 35 abbreviations grouped by family, 6 anomalies to spot and a reading method for understanding every line of a French payslip in 2026.
Status, micro-BNC up to €83,600, contributions of 25.6%, risk of disguised employment: what to check before starting out in private practice.
Selling 20% or 40% of your share capital while remaining at the helm is sophisticated. Done badly, it dilutes the founder's authority or triggers heavy taxation. Here is the method to structure a partial sale that preserves control.
Food hygiene (14 hours, order of 5 October 2011), operating permit, onboarding and CPF funding: the mandatory training topics for French quick-service restaurants in 2026.
Share contribution to a French holding company: automatic deferral under CGI art. 150-0 B, distinction from the roll-over relief under art. 150-0 B ter, valuation rules, parent-subsidiary regime, tax consolidation, and abuse-of-law risk. Analysis by Cabinet Hayot Expertise, Paris.
How to prepare your EcoVadis assessment in 5 steps, understand the 4 evaluation themes and medal levels, and secure your customer relationship by meeting their ESG requirements.
Tax treaties in 2026: tax residence, the exemption or tax-credit method, withholding tax. How to avoid being taxed twice on the same income.
For businesses with 50 or more employees, an internal reporting channel is mandatory. Legal obligation, setup steps and whistleblower protections in 2026.
PPV France 2026: EUR 3,000 ceiling (EUR 6,000 with profit-sharing agreement), exemption from social contributions and income tax below 3x the minimum wage in firms under 50 employees (until 31/12/2026), modulation rules, DSN declaration, account 6413 accounting. Practical guide by Cabinet Hayot Expertise Paris.
Certification of accounts, specific verifications, alerts, independence and limits: understanding the mission of the CAC in 2026.
What is the purpose of the ASP accounting agency, in what cases does it intervene and why do employers often encounter it in work-study programs and public aid?
French associations follow a specific non-profit accounting framework. Here are the essential rules to understand in 2026.
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