Prélèvement Forfaitaire Non Libératoire Déjà Versé: Complete Guide The non-discretionary flat-rate withholding tax already paid is an essential tax mechanism for taxpayers receiving income from movable assets. This system is part of a series of tax regimes and...
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Tax penalties: avoid 40-80% penalties!
Tax penalties: Understanding penalties and surcharges Tax penalties are a major issue for both individual and corporate taxpayers. The tax authorities have at their disposal an extensive arsenal of penalties for failure to comply with tax reporting and payment...
Micro foncier abattement 30% : all you need to know [2025]
Micro Foncier Abattement: Everything you need to know about this tax system The micro foncier scheme is a simplified option for declaring your rental income. This tax scheme is aimed at owners with modest rental income, and offers a flat-rate deduction of 30% on gross...
Mini abus droit: definition & risks (up to 80%)
Mini Abus de Droit Fiscal: Definition and Legal Issues The term "mini abus de droit fiscal" is used by tax practitioners to refer to the simplified procedure for abuse of tax law provided for in article L64 A of the French Tax Procedures Code (Livre des Procédures...