The PPV “Prime de Partage de la Valeur” (Value Sharing Bonus) and the PER “Plan Epargne Retraite” (Retirement Savings Plan) are two employee savings schemes designed to link employees toLire la suite »Value sharing bonus and Retirement savings plan: Two ways to reduce tax results
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 CommercialLire la suite »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):Lire la suite »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; thisLire la suite »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 butLire la suite »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 professionalLire la suite »The Individual Entrepreneur: the legal, tax and social status
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 taxLire la suite »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:Lire la suite »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 ofLire la suite »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:Lire la suite »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 isLire la suite »Reimbursement of professional expenses to employees – Part 1
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 setLire la suite »Contribution to public broadcasting for professionals
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).Lire la suite »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 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 »
