Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
CGV, CGU, liability, payment, data and execution of the service: how to structure clear and solid conditions of service.
Complete IK 2026 scale (cars, motorcycles, mopeds), calculation by tax power, 20% increase for electric vehicles, deductibility CGI art. 83.
Factoring (affacturage) converts outstanding invoices into immediate cash by assigning receivables to a specialist lender. But the real cost goes well beyond the headline rate. This guide covers how the mechanism works, how to read a cost breakdown, when factoring makes sense for a French SME, and when to consider cession Dailly or reverse factoring instead.
VAT on the margin (Article 268) or the full price, the taxation option and reduced transfer duties under a resale commitment: the property dealer's VAT regime in 2026.
Investing in a small company's capital can cut your income tax. Here are the 2026 IR-PME rates (18%, JEI 30%, JEIR 50%, JEII 40%), the caps, and the traps to avoid.
An 18-month roadmap to prepare the sale of your SME: cleaning up the accounts, valuation, buyer search, letter of intent, due diligence and closing, step by step.
Understand the ESRS double materiality methodology, identify your IROs, and structure a defensible CSRD report — even if your SME is in Omnibus exclusion.
IOSS VAT obligations for e-commerce in 2026: €150 threshold, IOSS intermediary, interaction with OSS, ViDA impact. Legal framework and quantified trade-offs.
Transport, hotel, meals, expense claims and the business vs personal distinction: how to handle business travel expenses correctly in 2026.
What is the purpose of an accountant's certificate on turnover or absence of rémunération, and what are its limits?
Form 3519-SD, refund thresholds (€760 normal scheme, €150 simplified scheme), the 31 December N+2 filing deadline and appeals: the full procedure to recover a non-offsettable VAT credit.
Private investor seeking a project: business angels, love money, shareholders' agreements, IR-PME tax relief and advance-fee fraud warnings — everything you need to know before your first investor meeting in 2026.
France's 2026 Finance Act reinstates the publisher's attestation as proof your cash register software is compliant. Who is concerned, attestation versus certificate, and the 7,500 EUR fine per till explained.
An earn-out is taxed as a capital gain on the sale of securities, in the year it is received, at the 31.4 % flat tax. Regime, filing and the risk of reclassification as salary when the seller stays on as director.
OEC, CSOEC, 22 regional councils, 1945 ordinance, 2012 ethics decree, DCG-DSCG-DEC pathway, Article 22 incompatibilities, H2A: what a Paris-based director and a future DEC graduate must know about the profession in 2026.
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