Dispositions fiscales pour les agents commerciaux
The Procedures guide allows entrepreneurs and decision-makers to have a reliable, precise and up to date overview of legal procedures and measures concerning commercial formalities to be undertaken. It is broken down into 6 sections in which you can find information and documentation required for formalities with Registry Offices at the Commercial Courts.
They are determined either:
- at a flat rate by the tax authorities (known as the micro-enterprise system) by areduction applied to revenue received during the year reported (the latter (revenue) must be less than 27,000 euros); or
- by your own calculation, based upon the company's actual costs (known as the controlled declaration system).
With regard to the income tax (IR) rsystem, the tax rate is a function of all income and your family situation.