A company’s accounts must be accurate in order for the tax advantage to be accepted by the tax authorities. In terms of company law, art. L. 123-14 of the CommercialRead More »Supporting documents for accounting in France
Tax returns must be completed, same as every year, and the deadlines for filing them with the tax department are as follows: By paper declarations (only in some exceptional cases):Read More »News on revenue declarations for 2022
Given the current job market, it is essential for companies to offer to its employees a certain level of well-being at work, but also to provide real social benefits; thisRead More »Top deal for companies: Daycare booking
From this year 2023, any owner of a built property for residential use must make a declaration of his real estate before June 30, 2023. This declaration concerns individuals butRead More »Real estate: New reporting obligation
A new unique status of individual entrepreneur came into effect from May 15th 2022 for any creation of an individual business. This status makes it possible to distinguish the professionalRead More »The Individual Entrepreneur: the legal, tax and social status
We present below a summary of the main measures of the finance act for 2023 concerning companies. The presentation is divided into four chapters which are: Determination of tax resultsRead More »Finance act for 2023 – Main provisions concerning Companies
These allocation taxes replace the TVS from January 1st 2022, for an effective declaration in 2023. These taxes concerning the allocation of vehicles for economic purposes include: the annual taxRead More »The taxes on allocation of passenger vehicles
The status of professional furnished rental company (“LMP”) applies exclusively to lessors who rent out furnished accommodation on a professional basis. We will see in this article the following points:Read More »The tax and social regimes of professional furniture property rental (LMP)
The generalization of telework involves new legal problems to be solved. The home occupation allowance for professional purposes is one of them. We are going to discover the characteristics ofRead More »Home occupancy allowance for teleworkers
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
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)Read More »News on revenue statements for 2021 year
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
The finance act for 2022 (law 2021-1900 of December 30, 2021) includes many measures concerning personal taxation and local taxes: we present the most important ones below. This article hasRead More »Finance act for 2022 – Main provisions concerning Personal taxation
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
