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.
Duty of vigilance, AGEC law, CSRD: the procurement function has become a legal control point. Here are the supplier clauses to embed in your contracts in 2026.
Berkus, scorecard, VC method, DCF, ARR multiple: the five methods French and European VCs actually use in 2026 to value your startup, and how to build a defensible price ahead of a term sheet.
IFI 2026: EUR 1.3m threshold, scale, business-assets exemption (Article 975 of the tax code), deductible liabilities and the 75% cap. The director's optimisation levers.
France's CPF individual training account funds many AI courses but not all. Here is how to verify eligibility, spot fraudulent offers, and choose the right programme for your professional profile.
In 2026, intéressement remains the most tax-efficient employee profit-sharing scheme for French SMEs: a 0% social levy for companies under 50 staff, an individual cap of €36,045 (three-quarters of the PASS), and immediate corporate tax deductibility. This article covers implementation by unilateral employer decision, calculation formula design, articulation with participation and the PPV bonus — with a worked numerical example for a 30-employee SME.
The official directory of the Ordre des experts-comptables is the only public tool that confirms a French accounting firm is legally authorised to practise. In 2026, knowing how to use it — checking the roll number, understanding the legal monopoly, and distinguishing a registered chartered accountant from an unregistered bookkeeper — is an essential step before signing any engagement letter.
Finance leadership, transformation, crisis, executive replacement and short-term stabilisation: when to use interim management and what to expect from it in 2026.
Preparing a professional data room 90 days before the round shortens closing by 4 to 6 weeks and avoids downward renegotiation. Complete checklist, organisation, common traps and metrics to model.
VSME 2026: definition, differences with the CSRD, modules, data to be published and action plan for SMEs who want to respond to banks, customers and investors.
The €10,000 OSS threshold, Union OSS, IOSS for imports under €150, deemed supplier rule for marketplaces, VAT rates by EU country, drop-shipping, DAC7 and ViDA reform: a complete 2026 e-commerce VAT overview for B2C sellers, by Cabinet Hayot Expertise in Paris.
Skills-based philanthropy lets any French company second employees to a public-interest body and claim a 60% tax reduction. Since Law 2024-344, valuation is capped at 3× the monthly social-security ceiling per employee.
French VAT leaves the CGI for the CIBS on 1 September 2026. A constant-law recoding: no rate changes, but your article references, invoices and contracts do. Here is our action plan.
Procedure, 15-day cooling-off period, minimum severance, 30 % employer contribution, tax treatment and unemployment benefit: everything you need to know about the mutual termination agreement (rupture conventionnelle) of a French permanent employment contract in 2026.
Anti-dilution is one of the most poorly understood clauses in a term sheet. Full-ratchet, weighted-average broad-based or narrow-based: the difference can amount to several points of founder equity in a down-round.
A carbon footprint is not a net cost. Properly steered, it identifies operational savings and decisive commercial arguments. Method and executive trade-offs for 2026.
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