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.
How to conclude a company agreement without a union delegate: a two-thirds referendum, mandated or non-mandated CSE members, or a mandated employee. The routes by headcount, the majority conditions and filing on TeleAccords, explained by our firm.
A loss-making SME can still be sold. Revalued net asset value, the real fate of carry-forward losses, recovery levers, vendor loan or earn-out: how to value and negotiate calmly.
Holiday vouchers (chèques-vacances) for French liberal professions in 2026: EUR 560 cap from 1 June, BNC deduction, TNS scheme. Legal framework and figures.
Telework, collective agreements, URSSAF 2026 expense allowances, employee rights and employer duties under French labour law: the complete compliance guide for remote work.
Pending credit notes (avoirs à recevoir) in France require separate treatment for accounting and VAT. Account 4098, Article 289 CGI, two-year VAT correction limit, e-invoicing rules from September 2026: a practical breakdown for non-French businesses operating in France.
When you start paying VAT depends on three factors: crossing the exemption threshold, opting for VAT voluntarily, or your filing regime. Here are the key dates and the first deadline in 2026.
How an individual reports and is taxed on crypto-asset disposals in 2026: 31.4% flat tax, progressive-scale option, the EUR 305 threshold, form 2086 and foreign accounts. An expert-comptable's view, excluding habitual trading and corporate holdings.
When a business or a going concern is sold, Article L1224-1 automatically transfers ongoing employment contracts. Conditions, length-of-service carryover, the fate of collective agreements and the buyer's payroll obligations.
Vendor loan or bank loan to finance an SME buyout: costs, guarantees, default risk, complementarity with senior debt, and how the seller can spread capital-gains tax (art. 1681 F French Tax Code).
When to hold operating premises in a holding rather than a direct SCI: rent upstreaming, corporate-tax leverage and IFI watch points.
CIR 2026: rates, eligible expenditure, technical file, advance ruling, JEI combination and filing obligations. The practical guide for SMEs and startups.
A personal tax adviser (conseiller fiscal) in France is not a luxury reserved for high-net-worth households. The moment your situation moves beyond a single employment contract : rental property, dividends, a foreign pension, an inheritance to plan : professional advice delivers measurable value. In 2026, the Finance Act indexed the income-tax scale, the social-security financing act (LFSS) pushed the flat tax (PFU) to 31.4 %, and a new private-landlord scheme reshaped property arbitrage. Here is when and why to consult.
Three simple rules as a percentage of turnover to reserve for social contributions, income tax, and VAT payable, depending on your business structure. Avoid cash flow surprises.
In 2026, the "Macron bonus" has no independent legal standing in France. The applicable scheme is the prime de partage de la valeur (PPV), made permanent by the law of 16 August 2022. Ceilings of €3,000 or €6,000, exemptions conditional on headcount and salary level, payment formalities, interaction with profit-sharing: here is what every employer must check before making a decision.
The 2025 Finance Act abolishes France's simplified VAT regime on 1 January 2027. Who moves to the standard regime, on what filing schedule, and how to prepare during 2026.
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