Reporting fees and rents paid
Two annual statements often discovered through the fine: a 2 400 € threshold per provider whose quoted figure is the old one, a 50 % penalty erasable on two conditions, and a rents return that exists through one route only. Three modules on an agency, three providers and 180 m² of offices. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules24 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Identify who must file the fees return and on which amounts.
- Apply the reporting threshold per beneficiary and per year.
- Choose the filing route: payroll declaration, data interchange or online entry.
- Remember the deadline and the tolerance that goes with it.
- Remember the rate of the fine for failing to report fees.
- Know the two conditions of the first-offence tolerance.
- Tell this regime apart from the 5 % one, which covers other income.
- Link the return to the deductibility of the amounts paid.
- Identify who must report the rent of professional premises, and for which premises.
- Understand what that return serves in the revision of rental values.
- Remember the single filing route and the exemption that follows from it.
- Locate the calendar and the deadline of the six-yearly update.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWhat you paid to third partiesWhat you will be able to do
- Identify who must file the fees return and on which amounts.
- Apply the reporting threshold per beneficiary and per year.
- Choose the filing route: payroll declaration, data interchange or online entry.
- Remember the deadline and the tolerance that goes with it.
- Module 28 minIncluded in the full courseFifty per cent, unless it is the first timeWhat you will be able to do
- Remember the rate of the fine for failing to report fees.
- Know the two conditions of the first-offence tolerance.
- Tell this regime apart from the 5 % one, which covers other income.
- Link the return to the deductibility of the amounts paid.
- Module 38 minIncluded in the full courseThe rent you pay is used to tax your neighbourWhat you will be able to do
- Identify who must report the rent of professional premises, and for which premises.
- Understand what that return serves in the revision of rental values.
- Remember the single filing route and the exemption that follows from it.
- Locate the calendar and the deadline of the six-yearly update.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Run the numbers
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File it
Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.