The annual closing of accounts is a very important operation for business leaders and for accounting firms because it materializes the purpose of all the accounting work that was carriedLire la suite »Checklist of the information that I must provide to my accountant at the time of closing the accounts
BNCs subject to the « controlled declaration » regime must keep cash accounts, i.e. their tax benefit is determined by the difference between the receipts collected and the expenses paid during theLire la suite »Non-commercial profits (BNC): the option for commitment accounting « Receivables – Debts »
Find here some clarifications concerning the « inflation » bonus on your December pay slips. Indeed, the bill has been presented in preview to the Council of Ministers. > Who is this bonusLire la suite »100€ inflation bonus
Since 2012, foreign commercial companies having a branch in France must file each year, at the registry of the commercial court of the place where they are registered, the accountingLire la suite »Filing of accounts at the clerk of the Commercial Court of French establishments of foreign companies
For a corporate officer, the remuneration is freely set by the partners. No minimum is required by law and, contrary to what is provided for an employee, it is possibleLire la suite »Remuneration of company officers
The conventional termination allows the employer and the employee on a permanent contract to agree by mutual agreement on the conditions of the termination of the employment contract that bindsLire la suite »The conventional termination of the employment contract
The legal working time in France is 35 hours per week in all companies, regardless of their workforce. This notion of legal duration does not imply that the collective scheduleLire la suite »Working time: Work time calculation & Overtime
Many of you have asked us about the « sustainable mobility » package. Please be aware that the exemption limit has been raised to €600 per year instead of €500 when combinedLire la suite »« Sustainable mobility » package
We would like to inform you that the purchasing power bonus has been renewed. It must be paid between 01/06/2021 and 31/03/2022. It is optional and can be set upLire la suite »Purchasing Power Bonus 2021
Please note: this procedure does not apply to you if you have no employees. From 01/01/2022, the notification of the AT/MP rates will be dematerialised. This was already the caseLire la suite »Compulsory opening of the AT/MP account for all companies with less than 11 employees
The reform of the VAT on distance selling has become necessary because of the exponential growth in the number of online “B to C” transactions which has revolutionized the distanceLire la suite »The application of the VAT reform on e-commerce
To follow up on our article published at the beginning of the year, entitled « The tax consequences of Brexit on international trade », we indicate here in the first part theLire la suite »Brexit: the Impacts on personal taxation & Some consequences for companies
Here are the social breaking news dealing with a topical subject: the conditions for taking charge of seasonal workers under the part-time activity scheme. The Ministry of Labour, Elisabeth Borne,Lire la suite »Seasonal workers: conditions for part-time activity
Image Credits: MangoMatter Media Compulsory health coverage for self-employed workers is now provided for all self-employed workers by the “Caisse d’Assurance Maladie” (CPAM) of their place of residence. This specific regimeLire la suite »Social Contributions For Independent Workers In 2021
The VAT on the margin generally concerns resellers who cannot recover this tax on the purchase price of the resold good (example: second-hand goods). It consists, for the company, ofLire la suite »VAT on margin
