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.
Holding your business premises in an SCI that leases to your company: stay under income tax or elect corporate tax? The owner's quantified trade-off, from annual return to resale.
Pre-entry, collaborative tools, scope of engagement, timing of negotiation: the real levers to lower your accountant's fees without falling into a low-cost trap that costs more in the end.
Corporate income tax election for a French sole trader or EURL: when it pays off, the five-year waiver window, and a worked 2026 example comparing personal vs corporate tax.
French forestry (GFF) and wine (GFV) land groupings in 2026: diversification, 75% transfer-tax exemption, wealth tax, income-tax reduction and the risks to know.
Partner with a Paris chartered accountant (expert-comptable) to navigate France's mandatory e-invoicing reform. PDP or PPF? Reliable audit trail or simple electronic archiving? This guide separates the two obligations, analyses the platform choice, explains the supported formats, and sets out the real compliance risks before the September 2026 deadline.
DSN maternity paternity and daily benefits (IJSS): 5-day signal, leave durations, waiting period, subrogation and payroll. The 2026 employer guide.
Capital, acquisition debt, parent-subsidiary regime, tax consolidation and dividend upstreaming: the operational structuring of an acquisition holding, step by step.
Compilation of annual accounts: assurance level, scope of the accountant's report, and why banks and third parties ask for it. It is not an audit.
2026 restaurant vouchers: exemption ceiling, use until the end of 2026, teleworking and good employer practices.
Model restaurant ticket clause in the employment contract: example, precautions and risk of contractualization.
Holding digital assets in a French company demands a traceable ledger and controlled taxation. ANC opinions, corporate tax (IS) treatment, VAT, MiCA and AMF registration: a firm's method for directors exposed to crypto in 2026.
Buying business premises through dismemberment: temporary usufruct to the company, bare ownership to the director. Mechanism, tax benefits, valuation and risks.
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.
Our articles provide general guidance. Get a free quote and discuss your specific case with our experts, or contact us directly.