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.
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.
Accruals (408), unbilled receivables (418), cut-off and reversal logic: how to use reversing entries in 2026 without double counting.
Paying exempt mileage allowances in 2026: Urssaf conditions, mileage records to keep, combining with a fuel card, and company officers.
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.
How to find the right collective agreement (IDCC), understand the hierarchy of norms, comply with posting obligations and apply branch minimum pay scales.
Micro-BIC or actual-expenses regime: the right choice depends on your real figures, not on perceived simplicity. Learn how to compare the flat-rate allowance, deductible costs, depreciation and 2026-2028 thresholds before committing to a regime.
A financing plan (plan de financement) maps permanent uses of funds — fixed assets, working capital, loan repayments — against durable funding sources: share capital, bank loans, self-financing capacity (CAF), and investment grants. Properly constructed, it reassures lenders and reveals cash weaknesses before money is committed. Here is the method, the common mistakes, and a complete worked example.
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