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.
How to structure a startup board that creates value rather than quarterly theatre: cadence, standard agenda, investor KPIs, board pack template and 2026 governance rules.
French BEGES 2026: L229-25 thresholds, 500-employee obligation, mandatory Scope 3 since the 2022 decree, Green Industry Act penalties and a method for 50-500 employee SMEs.
FCPI and FIP in 2026: a 25% income-tax reduction, caps, lock-up period and the risks of loss and illiquidity. What to know before subscribing.
Resignation, dismissal or mutual termination: the step-by-step procedure to manage a departure, hand over the right documents and run the handover.
The French code of ethics for chartered accountants governs independence, professional secrecy, fees, communication and disciplinary obligations. Complete 2026 guide.
DSN, DPAE, BDESE, CSE, ANI health cover, professional interview, mandatory registers: the 2026 panorama of employer HR-payroll obligations for French SMEs.
What documents should I prepare for a contribution commissioner mission? Here is the complete list to save time and secure the operation in 2026.
French holding tax depends on which regime applies, whether ownership thresholds are met on the right date, and structure documentation. LF 2026 introduces the TRPVLT reform.
Full ratchet, weighted average, 1× or 2× liquidation preference, participating preferred: an operational decoding of term sheet economic clauses for founders negotiating a 2026 fundraising round.
Grand Paris Low Emission Zone 2026 for businesses: relaxed Crit'Air rules after the December 2024 simplification law, professional exemptions, electric-van TCO and SME action plan.
Implementing data governance means clarifying who owns data, what quality rules apply, and how compliance obligations (GDPR, CSRD) are met. A 7-step method and practical insights from advisory missions.
Girardin industriel: one-shot, sunk-cost income-tax reduction (Article 199 undecies B), leverage, retrocession, clawback risk and the guarantees to require in 2026.
Hersey-Blanchard, Lewin, Likert: how to pick the right management style for a 5-50 employee French SME in a hybrid remote-work context in 2026.
Hunting, yachts, pleasure homes, passenger cars: how Article 39-4 of the French CGI works in 2026, with 2026 depreciation caps and reassessment risks.
Support, certification, independence and obligations: how to know if you need a CAC or a chartered accountant.
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