The main provisions governing taxation of companies are:
- renewal in 2010 of the mechanism of early repayment of the research tax credit on research expenditures incurred in 2009;
- eliminating the tax professional establishment of territorial economic contribution.
For individuals, it may be noted the following:
- gradual reduction, as of 2011 (and not from 2010 as envisaged a time), rates of reduction of income tax under the rental investment called "Scellier 'For housing does not meet the standard BBC (Building low energy consumption);
- reducing the overall ceiling of tax benefits for investments and spending from 2010 to 20 000 € more than 8% of taxable income;
- raising the threshold for taxation of capital gains on securities and corporate rights at € 25 830 for income tax in 2010.
I draw your attention that parallel gains on sale of marketable securities and social rights achieved in 2010 will be subject to payroll taxes from the first euro transfer.
Any transfer of title occurred in 2010, even for an amount less than € 25 830 will now be subject to payroll taxes to the tune of 12.1%.
It will exempt from tax on capital gains (18%).
- renewal in 2010 of the mechanism of early repayment of the research tax credit on research expenditures incurred in 2009;
- eliminating the tax professional establishment of territorial economic contribution.
For individuals, it may be noted the following:
- gradual reduction, as of 2011 (and not from 2010 as envisaged a time), rates of reduction of income tax under the rental investment called "Scellier 'For housing does not meet the standard BBC (Building low energy consumption);
- reducing the overall ceiling of tax benefits for investments and spending from 2010 to 20 000 € more than 8% of taxable income;
- raising the threshold for taxation of capital gains on securities and corporate rights at € 25 830 for income tax in 2010.
I draw your attention that parallel gains on sale of marketable securities and social rights achieved in 2010 will be subject to payroll taxes from the first euro transfer.
Any transfer of title occurred in 2010, even for an amount less than € 25 830 will now be subject to payroll taxes to the tune of 12.1%.
It will exempt from tax on capital gains (18%).
Vincent Rapey - Lawyer
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