Micro-entrepreneur in France clarification on changes?

RickJ
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Could you please clarify the following statement you made in your update for 2016 on micro-entrepreneur and income tax for a business registered in France:

Impot liberatoire: i.e. the micro-entrepreneur choose to pay an extra percentage of his/her turnover towards the income tax. This tax will be paid on a monthly or quarterly basis, at the same time as the social charges. The micro-entrepreneur will only be able choose Impot liberatoire if his/her reference income foyer fiscal is 26,764 euros/person.

  1. Are you saying that unless you have an income of 26,764 euros per year you cannot choose the impots liberatoire option?
  2. What did you mean in the first sentence by pay an extra percentage of…. turnover towards the income tax.
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