As you may already know, the Taxe Professionnelle was abolished on 1st January 2010 and replaced by the Contribution Economique Territoriale (CET). This new tax includes the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE contribution based on businesses’ added value) and the Cotisation Financière des Entreprises (CFE).
Your business tax returns or “declarations fiscales annuelles” have to be completed by the second working day following 1st May, i.e the 4th May for 2010. Here is a list of the tax forms to be returned to Impots by 4th May:
Existing businesses registered as professions liberales can switch to the regime micro social and therefore pay their social charges as per the auto entrepreneur system. The switch will enable you to pay your social charges as you go, based on a fix rate of 18.3%. If you currently run an entreprise individuelle under the micro entreprise regime, read on…