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.
Agirc-Arrco rates by bracket, the 127 % call rate, the CEG and the CET: what each payslip line covers, how points are earned, and how to secure your payroll and DSN setup.
Equity, acquisition debt, vendor credit, mezzanine and distribution capacity: how to size the financing of a holding-led SME leveraged buyout without over-leveraging the target.
Under corporate tax, each depreciation charge inflates an SCI's capital gain on resale. Worked example of the hidden tax cost, plus ways to limit it.
Social net amount 2026: definition, difference from net pay and taxable net, and why it matters for CAF/MSA déclarations.
A step-by-step tutorial to create your impots.gouv.fr professional space: simplified or expert mode, a 72-hour email link, an activation code posted within 60 days, and the services covered from day one.
Influencer income is taxable across all sources: product placements, YouTube/TikTok monetization, live donations. Gifts in kind = fair market value taxable. BNC or BIC depending on activity. Micro-BNC (83,600 € threshold, 34% deduction) or actual. DAC7: platforms report your income to tax authorities. Attention to VAT and 2026 thresholds.
The cap on sickness daily benefits has been lowered to 1.4 times the minimum wage: what it really costs employers in 2026, and how to adjust salary top-up, group cover and subrogation.
Paying an employee an exceptional bonus without creating a company practice or breaching equal treatment: objective criteria, written formalisation and the social and tax treatment.
With a vendor loan, the capital gain is taxed in the year of the sale, but Article 1681 F of the French Tax Code lets you spread the payment in line with instalments received, up to N+5.
Personal name, company balance sheet or dedicated SCI: compare the three ways to hold business premises on protection, transmission and exit taxation.
Is the number on the pay slip mandatory in 2026? Clear answer, legal notices and good employer practices.
B2B: mandatory reverse charge, taxation at place of recipient's establishment, mandatory DES filing. B2C: taxation at provider's place, except derogations (electronic services, telecoms, restaurant meals, real property, passenger transport, vehicle rental, OSS scheme). Rules under CGI Articles 259-1° and 259-2°.
Unpaid leave has no general statutory framework in France: it rests on a mutual agreement between employer and employee. Contract suspension, no paid-leave accrual, impact on social protection and payroll management at departure and return, here is how to secure it.
The headline sale price is not the net. Flat tax at 31.4%, 500,000 € retirement allowance, CEHR surtax, fees: how to work out what you really keep after the sale.
Splitting SCI shares to gift bare ownership to your children: the article 669 scale, the 100,000 € allowance, the usufruct lapsing on death and the watch points we see in practice.
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