Through this second part of the finance law for 2020, we will see the main measures which concern small and medium-sized enterprises. This study will focus on: The scope ofRead More »Finance act for 2020: Main provisions concerning companies
Travel costs are in principle deductible insofar as they have been incurred in the interest of business. We will see the specific rules that exist however for certain categories ofRead More »Travel expenses deductible from the tax result of companies
At the end of the year, it is customary in many companies to give gifts to people in business relationships or to employees. We will recapitulate, through this article, theRead More »Gifts in business – Tax and social consequences
Most companies that own or use vehicles of a certain category, which we are going to define, must declare and pay an annual tax each year during the month ofRead More »Vehicle Tax on Companies (T.V.S.)
Below you will find the main formalities to be accomplished when hiring an employee in France from the recruitment phase to the establishment of the pay slip at the endRead More »The steps of hiring an employee in France
Below is an inventory of the main expenses that companies subject to the Industrial and Commercial Benefits (B.I.C.) or corporate income tax in France can deduct to determine their taxableRead More »Deductible expenses of benefits of companies in France
The second part of this finance law is devoted to the provisions concerning companies. We will limit ourselves through this article to summarize the major measures of this text. YouRead More »Finance Act for 2019: Main provisions concerning Companies
Municipalities can ask holidaymakers staying in their territory to pay a tourist tax. However, the municipality is authorized to exempt certain categories of holidaymakers. The tourist tax and the periodRead More »Tourist Tax
Knowledge of the product, the market, an innovative idea, a concept of values, an image … you may think that it is enough to start a business and that thisRead More »The life of a business in France
We propose below an agenda for a year by specifying the deadlines for the declaration and payment of various social contributions concerning companies. The operations concerned by the deadlines areRead More »Deadlines for the declarations and payments of the social contributions of companies in France
We propose below an agenda for a year by specifying the deadlines for the declaration and payment of various taxes concerning companies. The operations concerned by the deadlines are indicatedRead More »Tax Deadlines of companies in France
Trade within the E.E.C. is free, without formalities and without border controls. However, companies are required to provide customs services monthly with a Goods Exchange Declaration (D.E.B.) for the exchangeRead More »Declaration of Exchanges of Goods (DEB) and European Declaration of Services (DES)
From 2019, the “Prélèvement à la source” (P.A.S.) will be applied to almost all the income of French taxpayers. This concerns people in activity (employees or self-employed) as well asRead More »French Transition to the “Pay-As-You-Earn” Withholding Tax System
New rules on cash register software are applicable since January 1st 2018 to all VAT taxable persons. First, we need to define a cash register software: It is a computerized systemRead More »The regulations on the cash register softwares
The “TERRITORIAL ECONOMIC CONTRIBUTION” (CET) is due by all industrial or commercial companies operating an activity in France. It is used to finance local authorities (municipalities, departments, regions). It consistsRead More »Territorial Economic Contribution
