Accounting and tax firm for business owners, holdings and sensitive transactions: restructurings, tax audits, tax rulings, executive compensation, dividends and succession planning.
The need for a chartered accountant and tax advisor when bookkeeping is no longer the real issue. The decision in front of you has a strong tax impact: a restructuring, a tax audit, an executive compensation review, a dividend distribution, a holding-company move, a contribution in kind, a sale process, a succession question or an international structure. At that point, generic accounting support is not enough. You need advice that is practical, documented and defensible.
That is the real practical need behind this page. A good tax-focused accountant must connect numbers, legal structure and filing calendar. They need to understand the group chart, intercompany flows, agreements, financing, risk level and the concrete effect of each option on corporate tax, cash, personal tax and net value created for the owner.
The focus here is for that exact use case: helping shareholders, holding companies, groups and owner-managers make tax-sensitive decisions before they become expensive mistakes.
As soon as several entities coexist, the issue is not only who owns the shares. It becomes about dividend flows, management fees, current accounts, proof of services, tax consolidation opportunities and future exit flexibility.
The right answer depends on social-security status, marginal tax rate, personal cash needs, retirement strategy, borrowing capacity and future investment plans. A tax advisor should model scenarios, not just state general principles.
During a tax audit or an unusual transaction, documentation becomes central. The role is to rebuild flows, secure support, review agreements and prepare a position that can actually hold if challenged.
Transmission planning is not a last-minute tax issue. It affects valuation, ownership structure, donations, holding-company use, shareholder agreements and the balance between family, control and tax cost.
We start by reviewing entities, shareholders, intercompany agreements, tax regimes, financial flows, compensation, debt and key deadlines so we can separate simple cleanup from high-risk reorganization.
We then model options with a clear view of corporate tax, cash impact, personal tax, governance and future flexibility. A recommendation is only useful if it remains workable under operational, legal and banking constraints.
Once the direction is chosen, we help organize supporting documents, coordinate with lawyers or notaries when needed, manage the timetable and secure the filing trail. Execution matters as much as the strategy itself.
Before any restructuring or optimization, you need a clean view of the articles, shareholder agreements, group chart, tax returns, intercompany contracts, debt tables, shareholder current accounts, dividend history and the owner's real priorities.
The key question is not only "how do we reduce tax?" It may be "how do we extract cash?", "how do we prepare a sale?", "how do we protect the family?", or "how do we finance the next acquisition?" Similar-looking questions often lead to very different tax answers.
The first quarter should produce a much clearer picture:
The goal is not to add complexity for its own sake. The goal is to make tax choices stronger, clearer and more consistent with the business owner's wider strategy.
International structuring is one of the moments where a French tax adviser earns their place. If you live abroad but draw French-source income (dividends from a French company, rent from French property, management fees or director's pay), or if you are an expat moving into or out of France, your filing position is rarely obvious. Residency status, the treatment of each income stream and the coordination with your home-country return all need to be settled before, not after, the transaction.
The practical risk for foreign owners and non-residents is documentation: intercompany flows, holding arrangements and distributions that look fine locally but become fragile when reviewed across two jurisdictions. Our role is to clarify your real French obligations, secure the supporting file and align the French treatment with your wider personal and group strategy, so the structure holds over time.
A tax-focused accountant becomes valuable when ordinary accounting no longer explains the decision. Typical files involve a holding company, a capital transaction, an audit, a succession issue or group-level tax structuring that requires method and strong support.
List entities, shareholders, intercompany agreements, debt, current accounts and dividend history before talking about optimization.
The right choice should be tested against corporate tax, cash, personal tax and governance rather than selected from a single abstract idea.
Shareholder agreements, minutes, intercompany contracts, support files and filing deadlines need to match the proposed position.
The accountant, lawyer, notary and bank should move in the same direction when the deal affects capital, succession or financing.
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.
A practical 2026 guide to French acquisition debt, holding structures, OBOs and management buy-outs for SME buyers, with bank criteria and tax structuring.
An earn-out theoretically aligns seller and buyer on the target's future performance. In practice, a poorly drafted clause is a litigation source: manipulable indicators, contested management scope, unfavourable taxation. A French CPA's playbook on building a balanced earn-out: robust indicators and 2026 tax watchpoints.
Master file, local file, Form 2257-SD, CbCR: everything a French SME must produce to secure its 2026 transfer pricing position, with a checklist and decision trees.
Fully deductible rentals, or depreciation plus interest: a tax comparison of leasing and a bank loan to finance equipment, with a worked example and 2026 watch-points.
The chartered accountant tax specialist (expert-comptable fiscaliste) manages tax built into the accounts: returns, day-to-day optimisation, simple binding rulings (rescrits), and tax audits. The tax lawyer (avocat fiscaliste) intervenes on complex litigation, sophisticated structures, and representation before the courts. The two professions often collaborate on high-stakes wealth or international files.
Engage a tax-specialist chartered accountant whenever a tax stake exceeds day-to-day management: business sale, restructuring, tax audit, international operation, Dupont pact, apport-cession, group tax integration, or executive compensation optimisation. An early consultation avoids 80% of preventable adjustments.
Drafting a tax rescrit (binding ruling request) costs between €1,500 and €5,000 HT depending on the complexity of the structure and required research. The rescrit binds the French tax authority on your specific situation for the entire period concerned, securing the planned operation. It is a profitable investment on sensitive files.
The expert-comptable fiscaliste assists you from the verification notice: document preparation, hosting the inspector, technical answers, challenging adjustments, and transactional negotiation. They can refer the case to the departmental commission or the tax mediator. Their presence typically reduces adjustments by 30-60% according to INSEE figures.
French intégration fiscale allows a group of companies to consolidate tax results, offsetting profits and losses across subsidiaries. It requires at least 95% capital ownership of the subsidiaries. It optimises corporate tax and eases intra-group cash management via dedicated agreements.
Optimisation combines salary/dividend arbitrage, PEE, PERCO, article 83 plans, Madelin contract, company car, and mileage indemnities. The right balance depends on status (TNS or assimilated employee), household tax position, marginal bracket, and wealth projects. An annual review lets you readjust the strategy.
Transfer pricing refers to the valuation of transactions between entities of the same international group. Companies with revenue above €50M or holding 50% of a foreign subsidiary must document their policies. The documentation must respect the arm's-length principle imposed by the OECD.
Yes, the expert-comptable fiscaliste represents the client before the administration under written mandate: accounting verification, contradictory examination, departmental commission, hierarchical interlocution. They cannot, however, plead before the administrative court or the appeal court — that role is reserved to the tax lawyer.
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.