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
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”
In this second part of the finance law, we outline the most important measures that may be of interest to managers of small businesses. They are presented according to theRead More »Finance Act for 2021: Main provisions concerning companies
We will present below the most important provisions of the finance law for 2021 concerning: Personal taxation, Local taxes and various other measures. We will complete our presentation of thisRead More »Finance act for 2021: Personal taxes
Business leaders often have difficulty choosing a type of vehicle or how to finance it when purchasing it. These choice problems are often linked to tax issues, also, to facilitateRead More »Corporate vehicles and taxation
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
