Taxation8 min
Holding or SCI: Which legal arrangement to choose in 2026?
Discover our detailed comparison between the Holding and the SCI to structure your assets, optimize your taxation and prepare the transfer of your assets.
Browse the guide Resource Centre
Guides & Practical Resources
In-depth analyses to help you structure your wealth and optimise your taxation in 2026.
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Optimize your remuneration: Salary vs Dividends in SASU
How the arbitration between salary and dividends in SASU can transform the profitability of your company in 2026. Strategies and points of attention.
Browse the guideAudit & Compliance15 min
Legal Audit & Auditorship: Complete Guide 2026
Understand everything about the legal audit and the statutory auditor: legal obligations, trigger thresholds, CAC missions, progress and report. Expert guide written by Hayot Expertise, an audit firm in Paris 8th.
Browse the guideAudit & Compliance12 min
Contribution Commissioner: Role, Obligations and Procedure in 2026
Complete guide on the contribution auditor: when is it mandatory (SAS, SARL, SA), how the mission takes place, what is the appointment and report procedure. Hayot expertise in Paris, Île-de-France and throughout France.
Browse the guideAudit & Compliance10 min
Transformation Commissioner: Legal and Practical Guide 2026
Complete guide on the mission of the transformation commissioner: when is it mandatory, what procedure to follow, how the commissioner is appointed and what his report contains. Cabinet Hayot Expertise, Paris and all of France.
Browse the guideAccounting expertise10 min
How does salary portability work for an accountant?
Discover how salary portage works for accountants: legal limits, authorized missions, calculation of income and alternatives.
Browse the guideEntrepreneurship8 min
How to Create an SCI
Learn how to create an SCI (Real Estate Civil Company) with our complete guide. Discover the steps, tax advantages, administrative formalities and costs associated...
Browse the guideAccounting expertise8 min
How to Calculate the FRNG
Learn how to calculate your company's FRNG with our detailed explanations. Discover the working capital formula, its importance for the financial health of your business...
Browse the guideTaxation9 min
Temporary Transfer of Usufruct: Complete Guide and Taxation 2026
Discover the temporary transfer of usufruct in 2026: tax advantages for the transferor (IR, IFI), interests for the transferee company (IS), risks of abuse of rights and the role of the accountant.
Browse the guideEntrepreneurship10 min
Complete guide to SAS Immobilière: Advantages, Taxation and SCI Comparison 2026
Why choose SAS for your real estate assets? Discover the new features for 2026: 20% tax on luxury assets, IS at 15% up to €100,000 profit and SCI comparison.
Browse the guideAccounting expertise15 min
How to Analyze an Accounting Balance Sheet: 2026 Guide (Finance & ESG)
Learn how to decipher your balance sheet in 2026: solvency, FRNG, WCR and the new ESG/CSR indicators now essential for SMEs.
Browse the guideAccounting expertise10 min
Accounting Liberal Profession: The Complete Guide 2026
BNC, 2035 declaration, URSSAF 2026 contributions, VAT and transition to a company: everything the liberal professions need to know to optimize their taxation.
Browse the guideDigitalization10 min
Digitalization of VSEs/SMEs: The 2026-2027 Survival Guide
Electronic invoicing 2026 (Factur-X, PDP), accounting automation and cybersecurity: how to digitalize your SME and benefit from France Num aid.
Browse the guideBusiness management12 min
Shelving and deregistration of a company: The Complete Guide 2026
Everything you need to know about putting a company on hold and being delisted: INPI procedures, 2026 costs, tax and social impacts, and dissolution-liquidation stages.
Browse the guideCash Flow16 min
Cash management: the 2026 executive guide
Cash planning, working capital, payment terms, e-invoicing and digital tools: a complete guide to regaining control over your cash in 2026.
Browse the guideStructuring18 min
Creating a subsidiary: legal, tax and HR guide 2026
How to create a subsidiary in France in 2026: legal form, group tax, governance, HR setup, intercompany agreements and key pitfalls to avoid.
Browse the guideAudit17 min
Startup audit: complete guide for executives 2026
A startup audit is more than numbers: finance, cap table, JEI/CIR, HR, contracts, data room and risk review. A practical guide for fundraising and scale-ups.
Browse the guideFinance18 min
Company valuation and equity plans: the practical guide
Valuation methods, ARR and EBITDA multiples, discounts, cap table, BSPCE, free shares and common pitfalls: a practical 2026 guide for executives.
Browse the guidePayroll & HR15 min
Hiring and pre-employment declaration (DPAE): executive guide
DPAE, payroll setup, employment contract, health visit, staff register, hidden costs and HR pitfalls: a complete 2026 guide for your first hire in France.
Browse the guideAccounting16 min
How to account for a company seminar: practical tax guide
Seminars, team-building, accommodation, catering, transport, VAT, deductible expenses and benefit-in-kind risk: a practical 2026 guide.
Browse the guideTax17 min
Small expenses and allowed perks for entrepreneurs: complete guide
Client gifts, business meals, reception, holiday vouchers, business expenses and low-ticket perks: what is allowed, what is risky and what must be documented in 2026.
Browse the guideFunding16 min
Entrepreneur support in Paris in 2026: complete guide
ACRE, JEI, Bpifrance support, City of Paris calls for projects, hiring support and funding reflexes: a complete 2026 guide to the most useful support schemes.
Browse the guideReal Estate17 min
How to calculate depreciation in LMNP: complete guide
Acquisition price, land, building, furniture, notary costs, useful lives, depreciation carryforward and 2025 finance-law impact: the 2026 LMNP guide.
Browse the guideguide16 min
Accounting Training: the 2026 guide for business owners
Why should a business owner learn accounting in 2026? This guide explains what to understand, what to delegate and how to turn accounting into a decision-making tool.
Browse the guideguide17 min
ANCV Holiday Vouchers: a complete guide for young business owners
Can a French business owner benefit from ANCV holiday vouchers in 2026? This guide explains eligibility, structuring, tax logic and common pitfalls.
Browse the guideguide18 min
Donation-partage: complete guide
How does a French donation-partage work for family wealth and business transfers? This guide explains strategy, valuation, tax logic and common mistakes.
Browse the guideguide19 min
Pacte Dutreil: the complete guide to a successful business transfer
How does the French Pacte Dutreil work in 2026? This guide explains the 75% exemption, eligibility, governance requirements, recent changes and common pitfalls.
Browse the guideguide17 min
How to choose accounting software in 2026: the practical guide
E-invoicing, bank feeds, dashboards, payroll integrations and migration risk: here is a practical guide to choosing the right accounting software in 2026.
Browse the guideguide18 min
Deal Diligence: complete guide
Acquisition, sale process, investor entry or strategic review: this guide explains how deal diligence works and how to identify financial, tax, social and operational risks.
Browse the guideguide18 min
KrispCall: review, features, reliability, presence in France and pricing
Is KrispCall a good fit for a French SME or startup in 2026? This guide reviews pricing, features, France coverage, reliability signals and key compliance caveats.
Browse the guideguide19 min
Pennylane: review, migration and integrations guide
Is Pennylane the right finance stack for your French SME or startup in 2026? Certified Pennylane partner review: features, pricing, migration, integrations, limits and deployment methodology.
Browse the guideReal Estate12 min
Property Dealer Accountant in France | The Complete 2026 Guide
Ultimate guide for property dealers (marchands de biens): tax optimization (BIC/IS), margin VAT, resale commitments, and profitability steering with a specialized CPA.
Browse the guideInternational Tax12 min
French Impatriate Tax Regime 2026: Eligibility, Benefits & How to Apply
Everything you need to know about France's impatriate tax regime (Art. 155 B of the Tax Code): who qualifies, what exemptions apply, how to file, and what mistakes to avoid.
Browse the guideBusiness Formation13 min
How to Set Up a Company in France as a Non-Resident: Complete 2026 Guide
A complete guide for non-residents looking to set up a company in France: which legal structure to choose, step-by-step process, tax obligations, and expert tips.
Browse the guideInternational Tax12 min
US Tax Filing for Non-Residents: Form 1040-NR, IRS Compliance — Complete Guide
Do you earn US-source income but don't live in the US? Here's everything non-residents need to know about filing Form 1040-NR, FIRPTA, FBAR and avoiding IRS penalties.
Browse the guideBusiness Formation11 min
Opening a Branch in France for a Foreign Company: Procedures, Costs & Tax Obligations 2026
Planning to establish a presence in France? This guide compares branch vs subsidiary, explains the registration process, fiscal obligations and practical costs for foreign companies in 2026.
Browse the guideInternational Tax10 min
How to Get a US ITIN Number: Complete Guide for Non-Residents (Form W-7, Requirements, Delays)
Need a US taxpayer identification number as a non-resident? This guide explains ITIN eligibility, Form W-7, required documents, IRS processing times, and renewal rules.
Browse the guideInternational Tax10 min
How to Get a US EIN: Step-by-Step Guide for French Entrepreneurs and Expats (Without SSN)
Setting up a US LLC or corporation? You need an EIN. This guide explains how to get a US Employer Identification Number from France, even without an SSN, using Form SS-4.
Browse the guideReal estate18 min
French real estate VAT: when and how can you recover it in 2026?
Commercial premises, VAT option on rents, works, old buildings, resales and 20-year clawback rules: this guide explains when French real estate VAT is deductible and when it is not.
Browse the guideAccounting15 min
SME Accounting Obligations in France 2026: Complete Business Accounting Guide
What are the accounting obligations for SMEs in France in 2026? Record-keeping, mandatory documents, deadlines, e-invoicing, FEC: complete guide for entrepreneurs and managers.
Browse the guideAccounting9 min
How to Choose Your Accountant in Paris in 2026
Find the right accountant in Paris: key criteria, questions to ask, fees, and red flags. Practical guide for business owners and entrepreneurs.
Browse the guidePayroll & HR10 min
SMIC (Minimum Wage) Paris 2026: Amount, Calculation and Employer Obligations
French minimum wage 2026: hourly and monthly amounts, calculation for part-time workers, real employer cost after social contribution reductions, and legal obligations.
Browse the guideWealth Management11 min
Paris Commerce SCPI: Investing in Parisian Retail Real Estate in 2026
Complete guide to retail-focused French REITs (SCPI) in Paris: how they work, yields, tax treatment, holding structure optimization and investment strategy for business owners.
Browse the guideHealthcare Sector18 min
Chartered Accountant for Pharmacies & Officines: The Complete 2026 Guide
Everything a pharmacy owner needs to know about working with a specialist accountant: bookkeeping, tax, VAT, legal structures (SEL/SPFPL), salary optimisation, CAVP retirement and business transfer.
Browse the guideCash management16 min
13-week cash plan: the founder's methodology in tense periods (2026 guide)
The cash-steering format used by leaders in tense periods. AFTE methodology, table structure, automation, governance, multi-sector worked example. Chartered accountant guide.
Browse the guideHealthcare Sector28 min
Buying a pharmacy in France 2026: the complete installation guide
The reference guide for future pharmacy owners in France in 2026: choose your structure (SEL, SELARL, SELAS, SPFPL holding), value and negotiate the price, secure financing, run a proper due diligence, anticipate registration duties and taxation, master the first year. All the questions, all the answers.
Browse the guideHealthcare Sector30 min
French pharmacies 2026: market, taxation, structure and transmission — the owner's pillar guide
The reference panoramic guide to the French pharmacy ecosystem in 2026: market and demographics, ARS and Ordre regulation, pharmacy taxation, legal structures (SEL, SELARL, SELAS, SPFPL holding), holding and patrimony, transmission via Pacte Dutreil and donation-partage, 2026 stakes (FMD serialisation, e-prescription, dispensing fees, vaccination). A consolidated view for practising owners and their advisors.
Browse the guideBusiness creation14 min
Setting up a SASU in France step by step (2026 guide)
All steps to set up a SASU in France in 2026: bylaws, capital, INPI registration, taxation and social charges of the president. Practical guide by an English-speaking French CPA in Paris.
Browse the guideAccounting expertise12 min
How much does a French CPA cost in 2026? Real pricing guide
Real pricing of French chartered accountants in 2026: SASU, SARL, SCI, freelancer, digital vs traditional firms. Detailed grid by turnover, what's included, how to negotiate.
Browse the guideBusiness creation13 min
Setting up a French micro-entreprise (auto-entrepreneur) in 2026
Complete 2026 guide to register as a French micro-entrepreneur (auto-entrepreneur): turnover thresholds, INPI registration, social charges, VAT, tax options. By an English-speaking French CPA in Paris.
Browse the guideBusiness creation14 min
SAS vs SASU vs SARL vs EURL: 2026 complete comparison
Detailed 2026 comparison of French SAS, SASU, SARL and EURL: tax, social charges, governance, dividends. Decision matrix and recommendations by founder profile.
Browse the guideAccounting expertise11 min
Switching French CPA in 2026: full procedure & resignation letter
How to switch French CPA in 2026: notice period, resignation letter, FEC handover, transition fees, optimal timing. Practical guide by an English-speaking CPA in Paris + free letter generator.
Browse the guideWealth & Real estate13 min
French family SCI in 2026: setup, tax regime (IR/IS) and wealth transfer
Complete 2026 guide to the French family SCI: IR vs IS choice, dismemberment, progressive donations, IFI wealth tax, accounting obligations. Practical schemes by an English-speaking French CPA.
Browse the guidePayroll & HR12 min
Hiring your first employee in France in 2026: complete guide for small businesses
How to hire your first employee in France in 2026: real cost, aids, DPAE filing, employment contract, mutuelle, payroll. Practical guide by an English-speaking French CPA.
Browse the guideSale & Transfer14 min
Selling a French business (fonds de commerce) in 2026: valuation, tax & procedure
Complete 2026 guide to selling a French fonds de commerce: valuation methods, registration duties, capital gains tax, exemptions, legal procedure. By an English-speaking French CPA.
Browse the guideBusiness setup18 min
Starting a business in France in 2026: the complete pillar guide
The complete pillar guide to starting a business in France in 2026: legal form, INPI process, banking, taxation, grants, social protection. All CPA resources in one place.
Browse the guideBusiness setup9 min
Setting up a French EURL in 2026: complete solo founder guide
Step-by-step guide to set up a French EURL in 2026: bylaws, capital, IR vs IS, TNS director status, compensation, accounting. By an English-speaking French CPA.
Browse the guideBusiness setup12 min
How to set up a French company as a foreigner in 2026
Complete 2026 guide for foreign founders setting up a French company: visa, legal form, bank, taxation, impatriation regime. By an English-speaking French CPA in Paris.
Browse the guideBusiness setup11 min
Setting up a French SCI for rental investment in 2026
Practical 2026 guide to set up a French SCI for rental real estate: IR vs IS choice, capital, bank financing, exit taxation. By an English-speaking French CPA.
Browse the guideE-commerce22 min
E-commerce accountant 2026: OSS/IOSS VAT, marketplaces, channel margin and e-reporting
The 2026 operational guide for e-commerce accounting: country-by-country OSS/IOSS VAT matrix, Shopify, Amazon FBA, Stripe, marketplaces, channel margin and e-invoicing schedule.
Browse the guideIndustry16 min
Restaurant accounting in France: 2026 guide
VAT rates, cash register controls, food margin, payroll, delivery platforms and e-invoicing: a 2026 accounting guide for restaurants in France.
Browse the guideIndustry17 min
Construction accountant in France: 2026 guide
Reverse-charge VAT, subcontracting, retention money, progress billing, site payroll and cash control for construction companies in France.
Browse the guideIndustry17 min
E-commerce accountant in France: 2026 VAT guide
OSS/IOSS VAT, marketplaces, dropshipping, returns, stock, payment reconciliation and French e-invoicing for e-commerce businesses.
Browse the guideDigitalisation18 min
French e-invoicing 2026-2027: PDP, e-reporting and mandate guide
A practical guide to French e-invoicing, approved platforms, dematerialisation operators, e-reporting and invoice mandates for SMEs.
Browse the guideEntrepreneurship17 min
Freelance consultant accountant in France: 2026 guide
Micro-entreprise, SASU, EURL, portage salarial, ACRE, VAT and e-invoicing: a 2026 guide for freelance consultants in France.
Browse the guideIndustry17 min
Accountant for doctors in France: BNC, SELARL, 2035 and CARMF
A 2026 accounting guide for self-employed doctors in France: BNC, 2035 tax return, SELARL, VAT, CARMF and practice management.
Browse the guideTax18 min
DAC7 reporting for digital platforms in France in 2026
A practical DAC7 guide for marketplaces, sharing-economy platforms and finance teams: reportable data, timeline, VAT consistency and accounting controls.
Browse the guideTax19 min
Pillar Two: 15% global minimum tax for French groups
2026 guide to Pillar Two in France: 750m euro threshold, GloBE rules, IIR, UTPR, domestic top-up tax, filing duties and group finance controls.
Browse the guideTax18 min
French VAT reform 2026: CIBS, rates and e-commerce
2026 guide to French VAT recodification into the CIBS, e-invoicing, e-commerce VAT, rates and accounting controls for SMEs.
Browse the guideCSR16 min
CSRD and VSME 2026: sustainability reporting guide for French SMEs and mid-caps
A practical 2026 guide to CSRD, VSME and sustainability reporting for French SMEs, mid-caps, SaaS companies and finance teams.
Browse the guideDigital transformation17 min
AI in accounting 2026: use cases, ROI, risks and the EU AI Act
A practical guide for French SMEs and founders using AI in accounting, finance operations, reporting and compliance workflows.
Browse the guideReal estate18 min
LMP vs LMNP 2026: depreciation and capital gains on sale
A 2026 guide to French furnished rental status, LMNP depreciation, LMP conditions, capital gains and tax planning before sale.
Browse the guideReal estate17 min
Airbnb and short-term furnished rentals in France 2026: tax, classification and VAT
A 2026 guide to Airbnb and French short-term furnished rental tax: micro-BIC, classification, registration, VAT, CFE and accounting.
Browse the guideSector of activity17 min
Accounting for French Law Firms: BNC, SELARL, CARPA and VAT
A 2026 guide for French law firms: BNC versus SELARL, CARPA client funds, VAT, 2035 returns, partner pay and financial reporting.
Browse the guideSector of activity16 min
Accounting for French IT Services Firms: Day Rates, Subcontracting and EU VAT
A 2026 guide for French ESN and IT consulting firms: day rates, subcontractors, umbrella arrangements, EU VAT and margin reporting.
Browse the guideSector of activity16 min
Accounting for Influencers and Creators in France: Income, Gifts and Image Rights
A 2026 guide for creators, influencers, streamers and agents in France: status, gifts, platform income, image rights, VAT and contracts.
Browse the guideSector of activity17 min
Accounting for Dentists in France: SELARL, SPFPL and Collaboration Agreements
A 2026 guide for French dental practices: BNC, SELARL, SPFPL, collaboration contracts, investments, CARCDSF and practice reporting.
Browse the guideBusiness sector14 min
Accounting for French physiotherapists and osteopaths: BNC, VAT and setup
2026 guide for physiotherapists and osteopaths in France: BNC taxation, VAT, liberal collaboration, social charges and practice dashboards.
Browse the guideHealthcare Sector14 min
French veterinary practice accounting: SELARL, medicines and clinics
2026 accounting guide for French veterinary clinics: SELARL, medicines, stock, VAT, payroll, on-call work, investment and reporting.
Browse the guideBusiness sector14 min
French hotel accounting: tourist tax, VAT and e-hotel workflows
2026 guide for French hotels: tourist tax, VAT, PMS data, platforms, commissions, payroll, cash and e-invoicing readiness.
Browse the guideBusiness sector13 min
French driving school accountant: VAT, lessons, BCT and payroll
2026 guide for French driving schools: VAT, lesson packages, BCT tracking, funded training, instructors, vehicles and payroll.
Browse the guideBusiness sector14 min
French auto repair and used-car accounting: VAT margin, parts and workshop
2026 guide for French garages: VAT margin on used cars, parts, workshop activity, stock, imports, warranties and dashboards.
Browse the guideBusiness sector13 min
French hair and beauty salon accountant: margins, cash register and payroll
2026 guide for French hair salons and beauty institutes: cash register, VAT, products, stock, payroll, gift cards and dashboards.
Browse the guideBusiness sector14 min
French bar-tabac accounting: FDJ, customs, mixed revenue and licences
2026 guide for French bar-tabac businesses: FDJ, tobacco, customs, commissions, VAT, cash register, licence, acquisition and payroll.
Browse the guideBusiness sector15 min
French training organisation accounting: Qualiopi, NDA, BPF and VAT exemption
2026 guide for French training providers: NDA, Qualiopi, BPF, VAT exemption, CPF, platforms, contracts, subcontracting and reporting.
Browse the guide