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.
Monthly CA3, annual CA12, instalment payments, VAT credit refund, late filing penalties and error correction rights: the operational guide to French VAT returns, updated 2026 by Hayot Expertise (Paris).
ZFU-TE enterprise zones, ZRR and France Ruralités Revitalisation (ZFRR) offer business profit tax exemptions based on location. Current 2026 regimes, conditions and key deadlines.
The MDPH has no list of 30 diseases. The confusion comes from the ALD 30 scheme run by French health insurance. This article explains both mechanisms, what rights each one opens, and how to build a strong MDPH file.
The complete grid of 2026 French social security contribution rates: employee and employer shares, ceilings and bases, after the LFSS 2026 removed the reduced health and family rates.
VAT, payroll, DSN, dividends, charges, micro-enterprise: how to know if your question is tax or social and when to consult in 2026.
Pillar 3 ESG, French Central Bank rating, climate questionnaires: what French banks now expect from SMEs in 2026 to grant credit. Methodology and checklist for owner-managers.
A family SARL (SARL de famille) allows close relatives to run a commercial or furnished rental activity together under personal income tax — with no time limit on the option. Here is what you need to know before setting one up in France.
The annual 3% tax applies to legal entities holding real estate in France. But multiple exemptions exist: discover whether your SCI or corporation is actually liable.
The 2026 thresholds that trigger the appointment of a French statutory auditor (CAC) for companies and groups: balance sheet, turnover, headcount, special cases and what to do once a threshold is crossed.
IDCC 1501, minimum pay, part-time work, bonuses and scheduling: the main points to monitor under the fast food collective agreement.
Thresholds, calendar, groups, Omnibus adjustments: here is which companies are affected by the CSRD in 2026.
In 2026, hiring a salaried accountant in France costs between €38,000 and €75,000 all-in depending on profile and region. A tight labour market, a structural talent shortage, accelerating ERP adoption and automation have fundamentally changed the recruiting calculus. This Hayot Expertise guide covers accounting profiles, 2026 salary grids, recruitment channels, technical interview questions and the internalisation-versus-outsourcing decision framework.
Mail, parcels, registered items and delegated staff: complete guide to setting up and managing business postal proxies in 2026.
CSR indicators 2026: CSRD, 12 ESRS standards, double materiality, scopes 1/2/3, gender equality index, EU green taxonomy. Legal framework and trade-offs for Paris-based directors.
Comprehensive 2026 guide to BSPCE warrants for French startup founders and employees: grant conditions, strike price valuation, taxation (article 163 bis G French Tax Code), PEA eligibility and apport to a holding company.
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