Gen-eva Posted February 6, 2012 Share Posted February 6, 2012 I was wondering if any members could suggest any books or where I can find documents that explain the french tax system. I have received a 100 or so page english guide overview from impots.gouv.fr (tax office) and have read several of David Hampshire's excellent books (Making a Living in France, Move to France etc) which gives a reasonable amount of detail. I really have several specific questions regarding the tax deductability of certain items for business, and understanding where I stand in relation to putting into the pension system, not to mention tax credits on mortgages for principal place of residence. I am coming from Australia and my husband is a dual citizen (france-australia). I've trained in accounting in australia (though not working in it), so I'm looking for a fair bit of detail I can read up on. We hope to buy a business when we arrive. Link to comment Share on other sites More sharing options...
NormanH Posted February 6, 2012 Share Posted February 6, 2012 I have only ever needed to use the impots.gouv.fr site, and ask them direct.http://www.impots.gouv.fr/portal/dgi/public/particuliers.impot?espId=1&pageId=part_recours&sfid=130deductionshttp://www.impots.gouv.fr/portal/dgi/public/particuliers.impot;jsessionid=LJWHXXXHDM4XZQFIEIQCFFA?espId=1&pageId=part_fraisprof&sfid=1210En plus des frais les plus courants (frais de transport et de nourriture), si vous pouvez les justifier, les frais suivants peuvent également être déduits :frais de voyages ou de déplacements professionnelsfrais de vêtements spécifiques à la profession (uniformes, bleus de travail, souliers spéciaux, etc.)frais supportés si vous êtes contraints de changer de résidence pour obtenir un nouvel emploi, à l'exclusion des dépenses de réinstallation du foyerfrais de documentation professionnellefrais de stage de formation professionnelle lorsque vous les supportez au cours de votre activité ou en tant que demandeur d'emploi régulièrement inscrit auprès du service compétentdépenses supportées pour l'acquisition d'un diplôme ou d'une qualification permettant l'amélioration de votre situation professionnelle ou l'accès à une autre professiondépenses que vous engagez pour l'utilisation professionnelle d'un bureau ou d'un local spécifique nécessaire à votre activité, lorsque votre employeur ne met pas à votre disposition de local adapté aux conditions d’exercice de la professioncotisations versées aux syndicats et cotisations salariales aux comités d'entreprisesfrais de double résidence lorsque les époux ou partenaires liés par un Pacs exercent leur activité professionnelle dans des lieux éloignés l'un de l'autre, et qu'ils n'ont pu remédier à cette situation, malgré les démarches entreprises. Cette situation ne doit pas relever de convenances personnellesPensions come under social security not taxDon't underestimate the contributions you have to make towards pensions and health coverhttp://vosdroits.service-public.fr/F2302.xhtmlFor tax credits to buy a property I believe they have been stopped La loi de finances pour 2011 supprime le crédit d'impôt sur le revenu pour intérêts d'emprunts liés à l'acquisition de l'habitation principale. Cet avantage fiscal ne bénéficie plus qu'aux opérations pour lesquelles l'offre de prêt a été effectuée avant le 1er janvier 2011, sous réserve que l'acquisition du logement ou la déclaration d'ouverture du chantier intervienne au plus tard le 30 septembre 2011.http://vosdroits.service-public.fr/F17625.xhtml Link to comment Share on other sites More sharing options...
Sprogster Posted February 6, 2012 Share Posted February 6, 2012 You might want to hedge your bets by holding off until after the French Presidential elections in a few months, as if seems possible Mnr Hollande wins, his socialist party have promised to reverse many of the tax changes brought in by President Sarkosy, so radical changes could be afoot.. France has many virtues, being small business friendly is not one of them! Link to comment Share on other sites More sharing options...
EuroTrashII Posted February 6, 2012 Share Posted February 6, 2012 As NormanH says, make sure you understand the contributions system re health/social payments. Those are the people that take most of your money in France, not the taxman. Link to comment Share on other sites More sharing options...
idun Posted February 6, 2012 Share Posted February 6, 2012 Your business payments would likely be via the URSSAF. Don't confuse tax with the other cotisations in France. Incidentally as your husband is french, isn't he or his family able to point you in the right direction? Link to comment Share on other sites More sharing options...
Sunday Driver Posted February 6, 2012 Share Posted February 6, 2012 If you are looking for taxation information in connection with a business, then you need to visit the impôts website and select 'professionnels' rather than 'particuliers' as suggested earlier.......[;-)] Link to comment Share on other sites More sharing options...
NormanH Posted February 6, 2012 Share Posted February 6, 2012 True, but the deductions I listed are for professional expenses, and many businesses in France are set up in such a way that the owners are in fact employees of the 'société' , getting a more advantageous pension and sick pay deal that way..In any case as I have posted elsewhere we are no substitute for professional advice, being well-intentioned unpaid amateurs.I can't imagine anyone opening a business without an accountant Link to comment Share on other sites More sharing options...
Recommended Posts
Please sign in to comment
You will be able to leave a comment after signing in
Sign In Now