The tax reduction relating to the employment of an employee is strictly reserved for expenses for the direct employment of an employee assigned to your domicile, main or secondary residence. If your employee cleans your professional office located in your home, you must establish two payslips for her.
- One for your private home, which will entitle you to the tax reduction, the other for your practice, the amounts of which will be deducted from your professional profits. Otherwise, the tax authorities may question your tax reduction.
Yes. As you can read here in paragraph 40, tenants and all persons who benefit from a right of use and habitation (which is the case of a usufructuary) may benefit, all conditions being otherwise met, from the tax credit for eligible expenses that they pay personally and directly for the accommodation they occupy and, where applicable, for the share charged to them for work carried out in common or private areas owned by the owner asks them for reimbursement. This latter situation should however be of a completely exceptional nature, given the nature of the equipment, materials and appliances eligible for the tax credit. The use of the estimate tax return is important there.
Common Question: My mother received a tax certificate concerning home tele-assistance services, how do I file the tax return?
We assume that your mother is retired and that she paid for the helpline. In this case, enter the amount of this expense, which appears on the certificate, in box DF of his tax return. Your mother will thus obtain a tax reduction equal to 50% of her expenditure (this service is eligible for the device provided for the employment of an employee at home). If your mother is taxable, this reduction will reduce the amount of tax payable. If your mother is not taxable, the tax authorities will not reimburse her for this tax reduction.
For assets, this is a tax credit and not a simple tax reduction, so it is refunded if the asset is tax-free
No. Investing in a qualifying small business entitles you to a tax reduction even if it is owned by a family member, but you cannot lodge the securities on your PEA. The resale of your units will bear the progressive scale of income tax (after the allowance for holding period) and social security contributions, with some exceptions.
Note that to benefit from the tax reduction, you must keep the securities until December 31 of the fifth year following that of the subscription. If you subscribe in 2013, you will have to keep them at least until December 31, 2018. For more information, you can consult the detailed tax comments.
What formality must I respect to have the SME tax reduction and can I subscribe to the capital of an eligible company, registered on Alternext or Alternativa?
When it comes to a subscription to the capital of a company listed on an organized market (remember that it must be unregulated), you must keep in the event of a subsequent request from the tax authorities:
the transaction notice delivered by the financial institution holding the account in which the subscribed Tsecurities are registered;
