Hayot Expertise
Chartered Accountant
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.
Complete guide to employer unemployment insurance contributions in France 2026: standard rate 4.05%, short CDD surcharge, bonus-malus modulation (2.50% to 8.00%), URSSAF payment via DSN and exemptions.
Everything you need to know about free shares (AGA) in 2026: allocation conditions, vesting period, taxation of acquisition and sale gains, employer and employee social contributions, comparison with BSPCEs, and best practices for structuring your plan.
Form 2035-SD BNC 2026: who is concerned, boxes to fill in, deductible expenses, deadlines and errors to avoid. The complete expert guide for liberal professions in controlled declaration.
A practical guide to France's Madelin law for self-employed professionals (TNS): who qualifies, deductible ceilings updated for 2026 (PASS = €47,100), and how Madelin compares to the PER retirement savings plan.
France's 2025 income tax return campaign opens on April 9, 2026. Deadlines vary by département. Here's what entrepreneurs and business owners need to know.
On September 1, 2026, all French VAT rules move from the General Tax Code (CGI) to the new Code des impositions sur les biens et services (CIBS). A neutral recodification on substance, but real practical implications for every business.
France's exceptional corporate tax contribution (CEBGE) is renewed for 2026 with a raised €1.5 billion threshold. Rates of 20.6 % to 41.2 %, with a December 2026 down-payment obligation.
Should you outsource your accounting to a French chartered accountant or keep it in-house? Benefits, risks, pricing, and how to choose the right firm in 2026.
Master file, local file, Form 2257-SD, CbCR: everything a French SME must produce to secure its 2026 transfer pricing position, with a checklist and decision trees.
A well-run financial due diligence on a French SME identifies the main red flags within 15 to 20 business days: quality of earnings, trial-balance reconciliation, atypical shareholder loans, under-provisioned items, VAT and URSSAF anomalies. A French CPA day-by-day playbook with prioritised checks and a risk scoring grid.
CSRD preparation is not a 600-line ESG audit. Here is the 90-day roadmap, the executive trade-offs and the pitfalls to avoid for an efficient approach in 2026.
Renting on Airbnb in France? In 2026, the micro-BIC threshold for short-term furnished rentals has been cut to €15,000 with a reduced 30 % allowance. Here's what every host needs to know.
Shareholder disagreement, abuse of majority, abuse of minority, deadlocked AGM: which sequence of legal, tax and operational actions should you trigger in less than 30 days to protect a French company without paralysing it? The chartered accountant's playbook.
The 10 SaaS KPIs a founder must read every week in 2026: MRR, ARR, gross and net churn, NRR, GRR, expansion, ARPA, magic number, burn multiple, quick ratio. Definitions, formulas and benchmarks.
Actual professional expenses or flat-rate 10% allowance? Understand the 2026 rules, calculate the most advantageous option and avoid tax pitfalls for employees and business owners.
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