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.
Your former accountant will not return your documents when you switch firms? Here is what must legally be handed back, the limits of the right of retention and your concrete remedies.
The better-fortune clause in French restructuring law: how it works, how to draft effective trigger conditions, accounting treatment for creditor and debtor under ANC regulation 2022-06, and the French tax rules that really apply to debt waivers (CGI art. 39, 13 and 209 I).
2026 salaries in auditing, consulting and accounting: trends, ranges, market tensions and rémunération factors.
Commercial or financial waiver? Article 39 French Tax Code: deductible if normal management and proper business interest. Since 2012, financial aid non-deductible except in insolvency or negative equity. Return-to-better-fortune clause and beneficiary treatment.
2026 Finance Act and very small businesses: 15% corporate tax capped at €42,500, 31.4% flat tax, VAT exemption kept, micro thresholds and e-invoicing. Our practical checklist.
Recording working time is an employer obligation in France (art. L3171-2 of the Labour Code). A time clock is never mandatory, but without a reliable system the litigation risk falls on the company. Our reading of the obligations, the shared burden of proof and how to choose a GDPR-compliant device.
The 7 costliest tax mistakes owners make when selling a business: retirement relief, social levies, shares or goodwill, high-income surtax, contribution-sale and vendor financing.
Setting the right rent between your SCI and your operating company: the method to stay within market value, the evidence to keep and the abnormal-act-of-management risks.
Contractual notice, the ideal moment before year-end closing, the takeover letter and file transfer: the reverse timeline to switch accountants without disruption or double billing.
Registered address, shared workspace, subletting and occupancy agreements: how to legally structure two companies in the same premises in France in 2026.
Inheritance, legal protection, estate valuation: when does French law require a formal inventory by a judicial officer in 2026?
Paid leave in France in 2026: accrual, pay calculation, working days vs business days, sick leave and employer pitfalls.
Clear guide on deductibility of common director expenses: conditions, ceilings, documentation, and traps to avoid for each expense category.
Collective mutual termination relies on a negotiated agreement, validated by the DREETS, with no dismissal. Process, content and points to watch.
Asset-based, EBITDA multiples or DCF: three methods that never produce the same price. How to choose, normalise EBITDA and build a sale price range that holds up with a buyer and the tax authorities.
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