Any tax implications if my company started in Dec 2013 versus Jan 2014?

October13

5 Nov 2013 at 16:18 · Viewed 1805 times

This question is continuing on from this topic. Couple of questions related to the simulator fields:

If my company (EI (reel), BNC) would be created in December 2013 but my corporate activity would only start in January 2014 (0 euros turnover in 2013); what would be the Base de calcul d’appel (€) (5) for my taxation for the year 2013? Would it be the ~7000 euros fixed as a first year or would it be the ~10,000 euros fixed as a second year since the company has been formed in 2013? What I am trying to understand is that is there any implications from a taxation point of view if my company would be officially created in December 2013 versus January 2014 when the company activity would only start in January 2014.
Could you tell me how the Régularisation (N-1 et N-2) (€) (7) is being calculated, what is the equation it follows?

Answered