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.
Default BNC, micro-BNC vs full 2035 declaration, switching to corporate tax via SELARL/SELAS, fiscally transparent AARPI, the new SPE created by Ordinance 2023-77, capital-gains on practice sale, Madelin retirement caps: the 2026 tax map of a Paris-based private practitioner, by Cabinet Hayot Expertise in Paris.
CIR, C3IV, French Tech Grant, BPI Innovation Loan, EIC Accelerator, France 2030, ADEME, FEDER: Hayot Expertise in Paris maps every public innovation funding scheme available in 2026 for startups, SMEs and industrial companies, with practical cases and cumulation rules.
Vendor due diligence (VDD) is a seller-led tax and accounting review conducted before any buyer enters the data room. In a French business sale, it protects the sale price, limits the scope of representations and warranties (garantie d'actif et de passif), and keeps the seller in control of the financial narrative.
A 20% minimum effective tax on adjusted reference income above EUR 250,000 / 500,000, how it is computed, the December down payment and how it dovetails with the CEHR: what the CDHR really changes for high earners in 2026.
Deadlines by zone, service opening, automatic return, online filing requirement and an inflation-adjusted scale: the practical guide to the 2026 French income tax return campaign.
Why your accounting profit is not your tax base: understanding extra-accounting add-backs and deductions, the common cases, and where they appear on form 2058-A.
2026 flat-rate legal notice fees by company form, mandatory content, publication certificate and the mistakes to avoid before registering your company.
Connecting Shopify, Stripe and marketplaces to your accounting: how to reconcile flows, gross versus net, fees and VAT, with a worked example.
When does a French non-profit become taxable? Disinterested management, the "4 P" rule and the commercial-tax franchise at 81,051 euros in 2026, with a worked example.
Sector-2 doctor in France: treatment of fee overruns, CSG-CRDS at 9.70%, contributions borne and the role of OPTAM, with a worked example for 2026.
Conditions for deducting support payments, the allowance and ceiling for an adult child, the cases of an ex-spouse and parents, the proof to keep and the taxation of the recipient.
Accounting of a co-ownership manager: the 2005-240 decree chart of accounts, five annexes, fund calls and provisions, the works fund, and VAT on the manager's fees.
Status, BNC regime, micro scheme and VAT for an unregulated naturopath or wellness practitioner: why the paramedical VAT exemption does not apply and how to choose your regime in 2026.
Advertising, subscriptions, donations, bits, affiliation, sponsorship: mapping a creator's revenue streams and the declaration rule for each in 2026.
Why and how a dentist places an SPFPL above their SELARL to buy back shares with leverage and prepare the transmission of the practice.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.