In the first part of this study, we presented the main professional expenses, starting by explaining the terms of reimbursement. We have presented, with some details, the expense reimbursements of:Read More »Reimbursement of professional expenses to employees – Part 2
The URSSAF thus presents the professional expenses on its website: “The expenses incurred by the employee for the purposes of his professional activity are professional expenses that the employer isRead More »Reimbursement of professional expenses to employees – Part 1
Article of 21/06/2017 updated on 31/05/2022 The partners of French S.A.R.L.s must approve the financial statements by a general meeting which must be held within six months of the closingRead More »The annual general meeting in the S.A.R.L.
Article of 30/06/2021 updated on 15/05/2022 The S.A.S. (or S.A.S.U.) is one of the more used social form because of the many attractions it has, the two main ones being:Read More »The annual general meeting in the S.A.S. and S.A.S.U.
1 – Part-time contracts2 – Pôle Emploi questionnaire for company managers3 – New contract request form 1 – Distribution of the working hours between the days of the weekRead More »What’s new in the social news?
The contribution to public broadcasting (or TV license fee) finances public broadcasting organizations (France Télévisions, Arte-France, Radio France, RFO, RFI, National Audiovisual Institute). Any company that owns a television setRead More »Contribution to public broadcasting for professionals
As of January 1, 2022, the legal training contributions of employees must be paid to the Urssaf and the frequency of payments has changed. This reform is accompanied by theRead More »How much money is to be paid in 2022 for professional training?
Since January 1st 2022, the collection of import VAT in France has been transferred from the customs service to the Direction Générale des Finances Publiques (General Directorate of Public Finances).Read More »Recap of self-liquidation of VAT on imports from January 1st 2022
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 of January 1st 2022
A large number of business leaders wonder if it is compulsory in France to open a bank account dedicated exclusively to the business and if this account must necessarily beRead More »Bank accounts in French companies
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 carriedRead More »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 theRead More »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 bonusRead More »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 accountingRead More »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 possibleRead More »Remuneration of company officers
