Capital gains from the sale of securities and/or corporate rights are in principle subject to flat-rate taxation with the submission of gains to the PFU of 30% (of which 12.8% income tax and 17.2% social security contributions). Taxation at the progressive scale of income tax has become the exception, this […]
Dependents The tax household, which makes it possible in particular to determine the number of shares used to calculate income tax, is made up, in addition to the taxpayer and his spouse or partner, of dependents attached to the household on a mandatory basis ( minor children) or not (adult […]
Income resulting from the rental of furnished premises which you own, as well as those from the subletting of furnished premises which you rent, are subject to income tax in the category of industrial and commercial profits (BIC). Furnished rental is the provision of living quarters furnished with furniture when […]
Income tax is an annual tax which affects all the income received by the members of the income tax household. The income tax household, which makes it possible in particular to determine the number of shares used to calculate income tax, is composed, in addition to the taxpayer and his […]
1. Pensions, retirements and life annuities Pensions, retirements and life annuities free of charge benefit from a reduction of 10% with a minimum and a maximum fixed each year. If part of the pension is paid in kind (housing, electricity, etc.), its amount must be estimated according to the Social […]
French Income tax is calculated on the basis of an overall income defined as the accumulation of categorical income net of deductions and fees: professional income (salaries, BIC, BNC, BA, etc.) , pensions, retirement and annuities and income from assets: income from movable property, property income gains es on transferable […]
The Tax Bracket For the taxation of income received during the previous calendar year, the finance law provides for a revaluation of the brackets of the income tax scale. The brackets limits take into account the increase in prices excluding tobacco. Income received in 2020 Rate Income received in 2021 […]
Business-Creator-tax-memo To convince bankers and investors of the seriousness of your company and secure the financial balance of your cash flow, the choice of tax regimes is an essential element of your business plan or the development plan of your project. The initial choice of a tax and VAT regime […]
Income from self-employed professions is divided into 3 categories according to the nature of the activity carried out: 1. Different categories of Self-Employed income CATEGORY NATURE OF THE ACTIVITY EXERCISED by SELF-EMPLOYED Industrial and commercial profits (BIC) Profits derived from industrial activities, commercial or artisanal: purchase of goods, materials […]
This guide will provide you with all the information and advice you need to check, correct and complete your French Tax Return and the forms. More than ever, the Individual Income Tax Return Guide will help you declare your income in your best interests, and avoid making mistakes. It will […]
