Forms n° 2042 C, 2042 RICI and 2042 C-PRO Article of 15/04/2019 updated on 15/05/2024 The reporting period for annual revenues begins and it seems useful to give a briefRead More »Main categories of revenues to be declared on annual forms
The tax returns must be subscribed as every year, the deadlines for filing declarations with the tax department are as follows: For “paper” deposits (only in certain exceptional cases): TuesdayRead More »News on revenue declarations for 2023
It’s official now: French legislation on paid holidays is now compliant with European law. The main points of the reform are: Changes to the rules governing the accrual of paidRead More »Paid leave and sickness: New rules to apply
Article written on 2020, updated on April 2024 The 2042-IFI declaration only concerns people who own real estate assets whose value is greater than €1,300,000. This declaration must be filedRead More »Overview of the principal information to be indicated on the 2042-IFI print (tax on real estate fortune)
Article written on 2018, updated on April 2024 The real estate wealth tax (I.F.I.) is an annual tax payable by individuals holding, on January 1st of the tax year, netRead More »Tax on Real Estate Fortune (Impôt sur la Fortune Immobilière)
Certain employees can sign an annual flat rate agreement with their employer as long as a collective agreement authorizes them to do so. Such an agreement may only concern executivesRead More »Employment contracts counted in days
In order to protect against the risk of non-recovery of taxes, the tax administration requires that the organization which pays certain income from French sources to persons not domiciled inRead More »Withholding at source for employees posted abroad
The “Value Sharing” law, creates, on an experimental basis and for a period of 5 years: a requirement for companies with 11 to 49 employees to set up a value-sharingRead More »Value Sharing Act: Two schemes to be aware of for companies with fewer than 50 employees
Non-professional furnished rental meet a precise definition and are subject to a particular tax and social regime. We will briefly describe the rules related to this activity. The Finance actRead More »Non-professional furnished rental since the Finance act for 2024
Article published on 15/12/2020 and updated on 14/03/2024 Tourism activity is highly developed in France and the number of accommodation categories provided for by law is also important so thatRead More »The different categories of tourist accommodation and their regulations
We present below the main measures of the French finance act for 2024 (law n°2023-1322 of December 29th 2023). This article has three chapters: Tax Calculation Measures Measures concerning certainRead More »Finance act for 2024 – Main provisions concerning Personal taxation
We offer you below a summary of the main measures of the finance law for 2024 concerning companies. In the next article, you will be able to discover the mainRead More »Finance act for 2024 – Main provisions concerning companies
At the beginning of the year, it is necessary to update social data to draft various documents and draw up pay slips. Below are the main rates, thresholds, ceilings andRead More »News in social matters as from January 1st 2024
The Social Security 2024 Finance Act (LFSS) was officially adopted on December 4th, 2023. This law includes numerous measures, below are presented those which are directly in connection to companies,Read More »Main points of the Social Security 2024 Finance Act
The entire French Business Advice team wishes you a happy, merry and delightful Holiday Season! We also wish you all the best for 2024, happiness and success! We take this opportunityRead More »Best wishes from FBA
