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 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
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”
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.)
