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.
The two French corporate-loss mechanisms: an unlimited carryforward capped each year (€1,000,000 + 50%) and an optional one-year carryback generating a tax credit. Rules, deadlines and pitfalls.
With the flat tax rising to 31.4% in 2026, the dividends-versus-salary trade-off shifts for EURL and SASU directors. Method, social status and 2026 watch points.
Foreign worker payroll: territoriality, A1 certificate, posting, bilateral agreements and employer obligations. The firm's compliance guide.
Gift or sale, Dutreil pact, fairness between the successor child and the others: the 2026 tax and wealth roadmap to pass on the family business.
Family SCI taxed at income tax: do you need an accountant for the 2072 return, profit allocation and capital gains? Our view on when it becomes essential.
How to calculate the minimum mutual termination indemnity in France, and how tax, exemptions and the 30% employer charge work in 2026.
Receiving a letter for non-filing of annual accounts in France can trigger a court injunction, a running daily penalty and criminal prosecution. This guide explains what each type of letter means under French commercial law, the sanctions that apply and the concrete steps to regularize a late filing.
Denormandie, Malraux and Historic Monuments in 2026: rates, ceilings, conditions and investor profiles to cut tax through renovated French property without missteps.
Passenger vehicles, fuel, housing, gifts, catering: the list of expenses whose VAT is not (or only partly) recoverable in France, with the deduction coefficients, thresholds and 2026 exceptions.
Wrong coefficient, missing overtime, mis-applied SMIC: here is how to check the general degressive reduction (RGDU) calculation and adjust it through the DSN without triggering an URSSAF reassessment.
A domain-by-domain checklist to audit an SME before buying it: financial, tax, employment, legal and commercial. Documents to request, the warranty agreement and the 150-0 B ter tax deferral updated for 2026, from the buyer's perspective.
Beyond the quoted fixed fee, working with a chartered accountant involves out-of-scope items. Here is how to anticipate them and build a realistic budget, with no surprises.
Liberal professions and TNS: 2026 acquisition cap, social and tax exemptions excluding CSG/CRDS, employee rules, and common pitfalls for French practice owners.
France's tax deferral (sursis, 150-0 B) is automatic and neutral; rollover relief (report, 150-0 B ter) is mandatory for a contribution to a controlled holding and requires 60% reinvestment. How to tell them apart.
When to apply reduced VAT (5.5% for energy work, 10% for general improvement) on residential renovation in France, the client certification required and the errors that trigger VAT assessments.
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