Taxe professionnelle exoneration
Steve: I’ve been told that I could benefit from a 3 year taxe exoneration when starting my business. It sounds too good to be true! How does it work?
Valerie: Hi Steve, new businesses registered as a micro entreprise under the new auto entrepreneur scheme will indeed be able to benefit from a Taxe Professionnelle exoneration for 3 years. This is according to the official document (page 5), but it doesn’t say much, i.e. are there any conditions, etc. So if you register your micro entreprise before 1st january 2009 or if you opt for another legal structure such as a SARL the standard rule will apply; i.e. exoneration of taxe professionnelle only for the 1st year of activity. Reminder : details of the auto entrepreneur scheme on www.pme.gouv.fr/essentiel/loimodernisationeco/auto_entrepreneur_int2_bd.pdf
Valerie: Hi Steve, new businesses registered as a micro entreprise under the new auto entrepreneur scheme will indeed be able to benefit from a Taxe Professionnelle exoneration for 3 years. This is according to the official document (page 5), but it doesn’t say much, i.e. are there any conditions, etc. So if you register your micro entreprise before 1st january 2009 or if you opt for another legal structure such as a SARL the standard rule will apply; i.e. exoneration of taxe professionnelle only for the 1st year of activity. Reminder : details of the auto entrepreneur scheme on www.pme.gouv.fr/essentiel/loimodernisationeco/auto_entrepreneur_int2_bd.pdf
Adam: I registered my business on 1 August 2008 as a micro enterprise (regime special B.N.C). Do I qualify for a taxe professionnelle exoneration for three years? I also received a Taxe Professionnelle 2009 declaration provisoire in the mail two days ago. What exactly is this for and when do I need to submit it by typically?
Valerie: As a new business you should be exempt of taxe professionnelle for your 1st year, i.e. 2008. The 3 year taxe professionnelle exoneration will only apply to auto entrepreneurs who will opt for the regime micro fiscal. The form you received will be used to set your professionnelle for 2009. You should get the bill around October time next year. This forms might be quite confusing to complete, so you could get in touch with the services de impots to help you fill it in properly.