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.
Many businesses still expect France's public portal (PPF) to offer free e-invoicing. That plan was scrapped in October 2024: the PPF now only runs the central directory and the fiscal data hub.
Franchise thresholds, the switch at the increased threshold, VAT number, deduction rights: everything that changes when a micro-entrepreneur exceeds the VAT threshold, and how to anticipate it.
The real estate lens of France's 2026 Finance Act: capital gains, SCI, furnished rentals (LMNP), wealth tax and rental incentives. What actually changes for investors and the trade-offs to plan with your accountant.
Services other than certification, independence, self-review risks and the auditor's framework: understand the up-to-date legal framework (articles L821-28 and L821-30 of the French Commercial Code, EU regulation 537/2014), the prohibitions for PIEs and the practical implications.
Flat rate 15% or 10%, actual method, 70% rebate for fully electric cars, abolition of TVS and new CO₂ WLTP tax: everything a Paris-based director needs to arbitrate on the company car in 2026.
Objectives, milestones, dependencies and trade-offs: how to construct a project roadmap that supports real decisions and keeps execution aligned in 2026.
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.
France's 2026 tax refund follows a three-stage calendar: a 60% advance paid in January, a summer settlement after the tax notice arrives, and a potential September clawback if the advance exceeded the actual credit due.
Three exemption schemes for professional capital gains: turnover (151 septies), transfer value (238 quindecies) and operating real estate (151 septies B). 2026 thresholds and interaction rules.
CVAE is still here in 2026, with its abolition pushed to 2030. Minimum CFE base, exemptions and payment calendar: a clear status report on French local business taxes to plan your budget.
DSCR, leverage, target FCF, buyer profile, holding structure: what really decides the credit committee in 2026 France. Equity of 30%, a seven-year loan covering 70% of the price: our method to build a bankable LBO file from term sheet to closing.
When a receivable becomes a true bad debt in France, what proof is needed, how VAT adjustments work and how to book the loss.
BIG 4, mid-tier, local boutiques, online firms (Dougs, Indy): compare the models, 2026 fee ranges and pick the right accounting firm for your French SME.
ADEME, Bpifrance, France 2030, Regions, Energy Savings Certificates: a French SME can finance 20 to 60 % of its green investments in 2026 — provided it knows the schemes and the calendar.
ESG reporting 2026: which companies are subject to CSRD, which ESRS standards apply, what is the accountant's rôle? Complete guide updated April 2026.
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