A company finds, at the end of its financial year, that the value of a product that was in stock at the beginning of the year has undergone a significant increase, which increases the reported profit. Can it make a provision and deduct it? Our advice in this period of high inflation
Your accounting firm NGP EXPERTISE in Paris 15th informs you that you can request the staggering of the reimbursement of your PGE if you have difficulties in repaying it and that it accompanies you in this process, in particular to establish the required certificate
You use the services of an auto-entrepreneur, what are the essential points to check and the precautions to take to avoid disputes and sanctions? More accessible services, flexibility of intervention, ease of contracting... Many of you regularly use the services of auto-entrepreneurs, but are you in the rules? Alexis NANQUETTE of NGP EXPERTISE, chartered accountant in Paris 15th takes stock.
Last year, 46% (source INSEE) of French marriages ended in divorce. Statistically, a significant number of business leaders find themselves confronted with this delicate situation. In the event of a lack of anticipation of such an outcome to business creation, its sustainability is systematically challenged. Alexis NANQUETTE of NGP EXPERTISE, Chartered Accountant in Paris 15th and Expert in wealth management informs you and helps you anticipate this eventuality.
The amount and certain terms of payment of financial aid for recruitment under apprenticeship or professionalization contracts concluded since 1-1-2023 by employers with less than 250 employees have been modified. Presentation of these changes which make it possible to benefit from aid that is always very attractive.
Your chartered accountant in Paris 15th arrondissement details the main measures of the 2023 finance law. After being seized by parliamentarians, the Constitutional Council validated almost all of the draft finance law for 2023. And if this year the finance law does not upset your tax environment, it does however bring several adjustments to your taxation personal and professional. Our accounting firm in Paris presents the main measures introduced by this law marked by inflation and the energy crisis and is at your side to integrate them as best as possible into the management of your business.
Since 1 November 2019, self-employed persons who cease their activity involuntarily may be entitled to a replacement income: the Allowance for self-employed workers (ATI). The rules for granting this allowance have just been relaxed since 1 April to open this benefit to more self-employed people.
In practice, the question often arises as to whether it is preferable to transfer the social rights of the SCI or whether, on the contrary, it is appropriate for the SCI to transfer the social building. Alexis NANQUETTE explains below the main criteria for deciding in favor of one or the other of these schemes
A decree has just set the terms of the costs to be taken cared of by the employer, free of tax and contributions, of the teleworking costs of employees, but also of assimilated employees, such as minority managers and presidents of SAS or SASU.
Your chartered accountant in Paris 15th, Alexis NANQUETTE, offers you an overview of the main decisions to be taken and actions to be taken or finalized for the management of your business and for that of your personal assets by the end of the year. 'year.
The hiring of an employee within the company requires you to complete a number of formalities that should not be neglected at the risk, for the company, of being imposed criminal sanctions or undergoing an adjustment of social contributions. Our Accounting firm in Paris is at your side to assist you in these essential steps. NGP EXPERTISE, Alexis NANQUETTE, Chartered Accountant, Paris 15th<br />
Contributions in share capital may consist of contributions in cash and in-kind contributions. In the case of in-kind contributions, registration fees may be due, and the contributor may also be taxed on the capital gain he realizes. We offer you a two-part study of the taxation applicable to in-kind contributions: · Registration fees on in-kind contributions · Taxation of the capital gain realized on the in-kind-contribution
NGP EXPERTISE, chartered accountant in Paris reminds you that the dematerialization of invoices is scheduled in many countries, including France. According to a report by the Directorate-General for Public Finance, the aim is to "simplify the tax environment and fight fraud". A first step has already been taken by imposing at Community level the obligation to use electronic invoicing in trade with public administrations and establishments. Your chartered accountant in Paris, NGP EXPERTISE takes stock of dematerialization.
What are the differences between a transfer of business assets and a transfer of securities? <br /> Which operation is best for me? <br /> This article will allow you to have an overview of the sale of securities and business assets.
The summer holidays are approaching... This year, to better serve you, our office will be on call, except from Saturday August 13 to Wednesday August 24. However, most of our team will take their leave from Monday August 1, 2022 until Wednesday August 31, 2022. Do not hesitate to contact us now if you have any outstanding points to resolve. Good holidays !
Our accounting firm in Paris 15th, reminds you, that as part of your activity, you collect VAT from your customers on your sales (VAT collected) to pay it back to the State, and that in return, you can deduct the VAT that you yourself paid to your suppliers on your purchases (deductible VAT). When the deductible VAT exceeds the VAT collected, your company then benefits from a VAT credit. A credit that can be charged to your next VAT returns until exhaustion or give rise, on request, to a refund.
Once adults, some children no longer necessarily need financial assistance. Yes, many professions offer a rather attractive salary, which allows you to live more than decently. This is why some grandparents prefer to give during their lifetime to their grandchildren in order to help them with their studies or for their first life projects (purchase of a principal residence, rental investment, etc.). A great idea, especially since there are allowances which considerably reduce taxation!<br style="box-sizing: border-box;" />However, for young people (and not so young for that matter), it can be tempting to spend the money they have generously received, and this, in more or less futile projects. Fortunately, there is a solution to control the donation a little bit. Thanks to the establishment of an assistant pact, for example. <br style="box-sizing: border-box;" /> <br />
Your chartered accountant in Paris 15th, Alexis NANQUETTE, invites you to consult this file dedicated to the declaration of income. In the latter, you will be able to have an overview of the main rules you need to know to properly declare your income for 2021.
If the drafting of an employment contract is not always required, it is highly recommended! Indeed, your chartered accountant in Paris 15th informs you that this document allows you to set, by mutual agreement with your employee and in writing, the conditions of your future collaboration, thus limiting subsequent disputes. The contract must set out the essential elements of the employment relationship (skills of the employee, remuneration, etc.), to which may be added clauses aimed at protecting the interests of your company. Also, here are some recommendations to follow, in addition to any provisions provided for in your collective agreement. But be aware that drafting an employment contract is a delicate exercise!
The free allocation of shares allows employees to benefit from indirect remuneration at a lower cost. In terms of social contributions, this advantage benefits from a very favourable regime, the essential rules of which we set out below.
Like many professionals, you may be operating in a space that you rent to an owner. If this activity is of a commercial, artisanal or industrial nature, the rental contract relating to this premises is qualified as a commercial lease. A lease that is particularly protective because it allows you to benefit from a stability essential to the smooth running of your business. As such, our accounting firm of Paris 15th informs you on the main points to know if you plan to sign a commercial lease or if you already hold such a lease. Your accountant Alexis NANQUETTE is at your disposal to accompany you during the subscription or renewal of your commercial lease.
After the New Year's Eve, it's time to take stock of the 2021 interest on your bank investments. But how to compare them knowing that some earnings are subject to social security contributions, or even income tax? Overview with taking into account taxation, and first sketches for 2022.
Zoho Contracts is a new application that enables the management of the "life cycle" of a contract. It is the first app that is part of a new category in development at Zoho, "Legal". Contracts are created on a platform accessible to the various stakeholders for approval, negotiation, execution, modification, amendments and renewal. With Zoho Contracts contracts can be standardized according to their type of use, they offer 14 templates of contracts that can be modified and reusable according to the specificities of each company. In addition to the predefined contract templates, it offers a database of clauses to create new templates to feed into the existing template database, as needed. After approval, contracts can be negotiated directly via the platform. Counterparties can access contracts via links and make live changes before signing. Contracts can also be signed electronically live. Once the contracts are signed, if necessary, amendments, renewals and a break can be made. A letter of amendment is automatically generated stipulating the reasons for modification or termination... With Zoho Contracts you can follow the progress of contracts, in creation, approval, signature... Zoho Contracts informs in real time if the counterparty has received the notification with the link to access the contract, if it has viewed the document and any action it has taken to the documents. After signing, the clauses (obligations) of a contract are listed with the possibility of generating a notification sent in case of non-compliance. Zoho Contracts will be included in the Zoho One package.
At the start of the year, here is some good news for furnished rentals. The finance law for 2022 now allows them to benefit from a longer period to opt for the real BIC regime, the latter being generally much more attractive for tax purposes than the micro-BIC regime .<br style="box-sizing: border-box;" />In addition, the Censi Bouvard scheme has been extended once again, allowing LMNP owners who invest in service residences by December 31, 2022 to benefit from an income tax reduction . The point on this good news.
Your chartered accountant, Alexis NANQUETTE, in Paris reminds you that in the event of an accident at work within your company, you must carry out certain formalities such as the declaration of the accident to the Insurance disease and the notification thereof via the nominative social declaration. Declarations that must be made within a specific timeframe, under penalty of sanctions. Also, in order not to "miss the boat", do not hesitate to contact our accounting firm in Paris, which will help you to carry out all the procedures related to themanagement of industrial accidents in your company and who, if applicable, will advise you on the procedure to be implemented in the event of your employee's incapacity.
Your chartered accountant in Paris, NGP EXPERTISE, offers you some advice on how to properly draft the beneficiary clause of your retirement savings plan (PER). This clause must be well drafted to be sure that the people you want to reward will receive benefits in the event of death.
At any time, your business may be the target of a tax audit. If this event is part of everyday business life, it is nevertheless a source of concern for a business manager. This is why mastering this procedure well, along with rights and obligations both for the administration and for the company, allows it to be approached with more serenity and to have a good chance of exiting it successfully. Our accounting firm in Paris, NGP EXPERTISE, puts its experience at your service to help you get through each stage of the tax audit as well as possible and to limit, as much as possible, its impact on the activity of your company. Contact Alexis NANQUETTE, associate chartered accountant as soon as the possibility of a tax audit looms.
THE MAJORITY OF FRENCH COMPANIES ARE COMING OUT OF THE CRISIS LINKED TO THE COVID-19 EPIDEMIC VERY FRAGILE. THE CONTEXT IS WAGE RESTRAINT AND YET VERY SMALL BUSINESSES HAVE A PARTICULAR NEED TO STIMULATE EMPLOYEE ENGAGEMENT IN ORDER TO RELAUNCH THEIR ACTIVITY. NOW IS THE TIME TO TAKE AN INTEREST IN INTEREST AND PARTICIPATION.
In families, it is common for a parent or grandparent to leave an apartment or house available for their children or grandchildren. This is a very natural family solidarity when a child is in economic difficulty or quite simply when the elders wish to allow the children to benefit from the family patrimony. In families, it is common for a parent or grandparent to leave an apartment or house available for their children or grandchildren. This is a very natural family solidarity when a child is in economic difficulty or quite simply when the elders wish to allow the children to benefit from the family patrimony.<br style="box-sizing: border-box;" />However, behind this act, which could seem trivial, the tax and property consequences can be very important. NGP EXPERTISE Alexis NANQUETTE, Chartered Accountant in Paris 15 th .
Your chartered accountant in Paris 15th, Alexis NANQUETTE, reminds you that as an employer, when you are confronted with the occurrence of work accidents within your company, you must carry out certain formalities such as the declaration of accident to the Health Insurance and reporting it via the nominative social declaration. Declarations that must be made within a specific timeframe, under penalty of sanctions. Also, not to "miss the boat", do not hesitate to request our accounting firm NGP EXPERTISE in Paris 15 th that will help you perform all procedures related to themanagement of industrial accidents and who, if applicable, will advise you on the procedure to be implemented in the event of your employee's incapacity.
The patrimonial civil society makes it possible to hold movable and immovable property: It presents advantages and disadvantages to be analyzed well before starting. In short, the patrimonial civil society is a suitable vehicle to avoid the blockages of joint ownership, to buy a good together, to simplify the management of certain goods and to transmit a family patrimony to its beneficiaries. Either way, you should always consult your wealth management advisor before making a decision.
The objective of this article is to take stock of the possible optimization of liberal professionals (companies, and BIC excluded) at the time of the establishment of the 2035 declaration. The rules to be respected in this matter are multiple, but if you apply the tips below, your rent deduction will be in accordance with tax doctrine.
When the child is of age, it is possible to attach him to the parents' tax household until he reaches the age of 21 and even up to 25 years, especially if he is pursuing studies. But is the choice of connection really wise?
In the past, the waiver of legal succession was mainly used to avoid paying off liabilities left by the deceased when their estate was in deficit. This inheritance option has had a completely different interest since the law of June 23, 2006, which authorizes the representation of renouncers.
If you want to pass money on to your grandchildren as a grandparent, it is more than advisable to take action while you are alive. Several devices allow grandparents to donate to grandchildren without paying tax. Conversely, the transmission during the succession will quickly be synonymous with significant taxation.
We regularly meet with heritage companies formed on the basis of information gleaned from the net, or created in haste, with insufficient reflection on the adequacy of the structure adopted with the heritage objectives. The objective of this article is to present to you the essential advantages of the family LLC, advantages too little known compared to the advanced advantages concerning the status of SCI. In the appendix we also wished to correct a certain number of comments wrongly propagated on the net.
The SCI (Société Civile Immobilière) is a social form which is the source of many misconceptions. Contrary to popular belief, it is not suitable for everyone and does not provide any tax benefit.
Business manager and individual, the accounting firm NGP EXPERTISE in Paris supports you in understanding the new measures that will impact your taxation following the publication of the 2021 finance law, and more generally in your tax strategy in short, medium and long term.
Entrepreneur, independent, young creator, the coronavirus crisis is hitting your business hard. Many questions arise to maintain your activity as well as possible: help, short-time working, personnel management, cash management, etc. Our accounting firm NGP EXPERTISE of PARIS 15 is at your side to guide you and assist you in your decisions.
If you are the manager of a business and want to pass it on in order to retire, it is essential for you to know the Pacte Dutreil. Indeed, it is a device that allows you to benefit from significant tax advantages! A word of advice, don't wait any longer to read our article!
In a few weeks, hundreds of thousands of entrepreneurs turned to their Chartered Accountants to obtain visibility on their cash flow and keep it afloat. This key role that the Public Accountant plays in the minds of entrepreneurs becomes both a responsibility and an opportunity.
As the number of confirmed positive coronavirus 2019 (“COVID-19” or “coronavirus”) cases in France continues to increase, employers must prepare for the problems that will inevitably arise as the virus spreads. In addition, in this context, measures in favour of the economic activity of companies can be taken.
A company whose head office is abroad has the choice between different forms of establishment depending on its desire to penetrate the French market and the desired degree of autonomy from the parent company. The option chosen has a number of legal, fiscal, property and social consequences.
As of January 1, 2018, all employers must use a new "clarified" pay statement template, which was already mandatory for employers with at least 300 employees since January 1, 2017. This "new formula" pay slip was intended by the Government to make it more readable and understandable for the employee, without increasing the procedure of establishment for the employer
The 2017 income tax will be partially canceled in 2018 thanks to the implementation of a tax credit mechanism, called the "Recovery Modernization Tax Credit" or "CIMR", applicable to non-exceptional income. The objective of this measure is to avoid the payment of a tax contribution on income in 2018, following the introduction of the withholding tax of this income tax 2017.