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Chartered Accountant Consultant — Cabinet Hayot Expertise
Chartered accountant for independent consultants: choice of status (SASU, EURL, BNC), TJM optimization, mission costs and rémunération. Digital support.
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Chartered accountant for independent consultants: choice of status (SASU, EURL, BNC), TJM optimization, mission costs and rémunération. Digital support.
The profession of independent consultant (IT, strategy, management, marketing) in Paris and France offers great freedom, but imposes rigorous tax structuring from the start. The major dilemma lies in the choice of legal status: Micro-enterprise, Real Individual Company (BNC), or SASU or EURL type company.
For a consultant whose TJM (Average Daily Rate) is high, the micro-enterprise regime quickly reaches its limits (ceiling of €77,700). A switch to the real regime or the company allows you to deduct all professional expenses: computer equipment, rent (even partial when teleworking), travel expenses, meals with clients, and above all social protection (mutual insurance, welfare). Optimization between remuneration (salary for protection) and dividends (for net cash flow) is the main lever to maximize your disposable income.
Working with a digital accountant allows you to transform your administrative management into simple and automated performance management, thus freeing up your days for your client missions.
We analyze your situation (ACRE unemployment, expected income, family situation) to advise you on the best status. We draft your statutes and manage all the registration of your company within 48 hours.
No more need to enter your invoices. We connect your bank account to our Pennylane platform. You take a photo of your supporting documents, they are automatically integrated. Your accounting is up to date every week.
Every year, we carry out a salary/dividend arbitration. We check the deductibility of your mission expenses and ensure that you maximize your savings schemes (PER, PEE/PERCO) to reduce your tax.
We manage your VAT returns (monthly or quarterly) and your annual tax return. We also support you in declaring your personal income (IR) for overall consistency.
If you develop several activities or if you wish to reinvest your profits in real estate, we structure your group with a holding company to optimize the taxation of your future investments.
Located in Paris 8th, Monceau district, our firm is the natural partner of our consultants. We speak your language (TJM, BFR, MRR) and understand the specificities of your missions.
Samuel Hayot and his team offer responsiveness within 24 hours. Thanks to our digital tools, you do not need to travel to send us your documents, but we remain available at the office for strategic points. An IT consultant we follow saw his net income increase by 15% simply by optimizing his transition from micro-enterprise to EURL IS with controlled expense management.
Yes, if you operate in a company (SASU/EURL), you can set up a sublet lease or a partial occupancy agreement to deduct a share of your rent and your charges (electricity, internet) from your profit.
Salary portage offers employee security but is expensive in terms of management fees and contributions. The SASU or EURL offers much better net profitability. We simulate the exact financial differential for you.
All costs incurred in the interest of the company are deductible: equipment, software subscriptions, training, prospecting. It is crucial to keep each supporting document (via digital photo) to prove the expense in the event of an audit.
Yes, it is a powerful creative lever. By choosing the SASU and not paying yourself a salary, you can maintain your full unemployment benefits while capitalizing in your company.
In général, as soon as your gross income exceeds €60,000 - €70,000 per year, the micro-enterprise becomes less efficient than an IS company due to the impossibility of deducting its real costs and the weight of social security contributions on gross turnover.
Maximize your after-tax net worth now. Beginning with a diagnostic review of your current structure ensures no optimization lever is overlooked. First diagnostic appointment free.
📍 Cabinet Hayot Expertise - 58 rue de Monceau, 75008 Paris 📞 06 51 47 43 92 For more, see our freelance consultant accountant guide for 2026 — SASU vs micro vs umbrella.
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
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