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.
A practical 2026 French tax memo for business owners and SMEs: corporate tax rates, VAT thresholds, micro-enterprise allowances, filing calendar and compliance signals worth tracking all year long.
Arbitrating between pre-seed and seed: tickets, cumulative dilution, 18-month runway, milestones. An operational framework to decide the right ticket to raise in 2026.
URSSAF cap EUR 7.18, Labour Code art. R3262-1 conditions, issuer choice (Swile, Pluxee, Edenred), account 6471 bookkeeping, CGI art. 81-19 exemption: the operational guide for rolling out meal vouchers in a Paris-based company in 2026, by Cabinet Hayot Expertise.
Operational guide to building a first carbon footprint in an SME: define the scope, map emissions (scopes 1, 2, 3), collect data and apply ADEME emission factors.
Invoicing a foreign client in 2026: mandatory mentions, the VAT regime (intra-community supply, export, services) and the proof to keep. The how-to guide.
Article 238 bis FTC, 60%/40% rate, €20K or 0.5% turnover cap, sponsorship vs patronage, tax ruling, form 2069-RCI: Cabinet Hayot Expertise's reading in Paris to arbitrate corporate donations in 2026.
General accountant, management control, payroll, finance and accounting expertise: the most sought-after positions and salary ranges in 2026.
Vesting, leaver clauses, share buyback, investor communication: an operational protocol to manage a cofounder's departure while limiting legal, tax and human risks.
France's simplified customs procedures — PDU (single domiciliation), AEO status, simplified declarations — can dramatically cut clearance times and costs. The 2026 guide for importers and exporters.
Legal right (art. L3242-2), 50% net calculation, advance vs acompte distinction, signed receipt, DSN bloc 60, account 425: what an employer in Paris must know about the French salary advance in 2026 to avoid labour disputes and payroll errors.
How to score the French gender equality index, understand the 75 and 85-point thresholds, publish by March 1st and avoid a penalty of up to 1% of payroll: the 2026 method for employers in France.
Dismembered life-insurance beneficiary clause: usufruct to the spouse, bare ownership to the children. Quasi-usufruct, restitution claim and Article 990 I taxation explained.
Progressive scale, PEA, life insurance, PER, contribution-disposal to a holding (Article 150-0 B ter): legal levers to reduce the 30% flat tax on dividends and capital gains.
An organizational audit targets processes, responsibilities, frictions and performance, not just documentary compliance.
Which products can be paid for with a French meal voucher in 2026? Full list, EUR 25 daily cap, EUR 7.32 URSSAF exemption, remote workers and company directors.
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