Forms
The right form, the right tax year, box by box
329 French forms: official CERFA papers and ActioFin templates, each dated, sourced from State websites and explained box by box. 95 can be filled straight online, on the official form itself.
Start with the most used — French form 2053 — income statement of the tax package (continued)Browse the 329 forms
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France only today: the country is a dimension of the form, not a language — which is why it is not offered as a filter while a single country is covered.
Form 2044-SPE — rental income under special schemes
Personal income taxRental incomeThe return for derogatory regimes: Perissol-to-Scellier depreciation, historic monuments, Malraux, Denormandie, Loc'Avantages. The most common trap is not in the boxes: it is using it for a FURNISHED letting, which falls under BIC.Official form10335*30Free, no accountFillable onlineGuide: about 25 minIndividualChartered accountantIn shortThe 2044-SPECIAL (form 2044-S) is a supplementary French income-tax form for declaring rental income (revenus fonciers) from unfurnished properties that fall under specific preferential regimes. If you own a classified historic monument (monument historique) or a property covered by a tax-incentive depreciation or enhanced-deduction scheme — Périssol, Besson, Robien, Borloo, Scellier, Malraux, Denormandie, or Cosse "Louer abordable" (affordable-rent covenant) — you are required to use this form rather than the standard 2044. The 2044-S lets you compute your net rental result using the regime-specific depreciation allowances or deductions attached to each scheme. Any resulting property deficit (déficit foncier) can be set off against your broader taxable income, subject to the annual ceiling established by Article 156-I-3° of the Code général des impôts (CGI). The completed form feeds directly into your main annual income return, form 2042, filed online at impots.gouv.fr.What you getFilled official formTax year 2026Initial CFE declaration (form 1447-C)
Corporate income taxReporting obligationsDue by 31 December of the creation year, filed with your local business tax office (SIE) — not through the INPI single window. The creation year is exempt; the first assessed year has its base halved.Official form14187*16Free, no accountFillable onlineGuide: about 20 minCompany directorChartered accountantFinance directorIn shortWhen you start a business in France — whether as a sole trader (auto-entrepreneur), a freelancer, or a company establishing its first French premises — you must file Form 1447-C-SD with your local business tax office (Service des Impôts des Entreprises, or SIE) by 31 December of your first year of activity. This form declares the premises and taxable assets used in your business, which serve as the basis for calculating the CFE (Cotisation Foncière des Entreprises — a local business property tax). You are automatically exempt from CFE in your creation year, and the first assessed year benefits from a 50% reduction of the taxable base. From year two onwards, the CFE is payable annually, with a payment deadline of 15 December. The 1447-C-SD is a one-time filing; subsequent changes are reported separately on Form 1447-M-SD.What you getFilled official formTax year 2025Owner-manager training tax credit (form 2079-FCE)
Corporate income taxTax reductions and creditsHours attended multiplied by the hourly minimum wage, capped at 40 hours per year per director — at double the rate if the business has fewer than ten employees. Attached to the tax return package, never filed alone.Official form15448*10Free, no accountFillable onlineGuide: about 30 minCompany directorChartered accountantFinance directorIn shortThis tax credit has been ABOLISHED. The official page « Peut-on encore bénéficier du crédit d'impôt pour la formation des dirigeants d'entreprise ? » (entreprendre.service-public.gouv.fr F23460, page checked on 21 February 2026, read on 2026-09-13) states that it is no longer possible to claim the business-owner training tax credit for training carried out after 31 December 2024, and that training taken from 1 January 2025 onwards is no longer eligible. Form 2079-FCE-SD (with its 2079-FCE-FC calculation sheet) therefore only covers training carried out UP TO 31 December 2024, filed with the tax return of a financial year that is still open — a company whose year does not match the calendar year, or one filing an amended return, may be in that position; the tax administration itself now serves only the 2025 and 2024 editions of the form. For that period the credit was set out in articles 244 quater M and 199 ter L of the French tax code and was open to any owner or manager taxed under a régime réel — sole traders, SARL and EURL managers, SAS and SASU chairs, under income tax or corporation tax alike. It equalled the number of hours of continuing professional training taken by the owner — capped at 40 hours per calendar year per business — multiplied by the hourly SMIC rate (France's statutory minimum wage), and was doubled from 1 January 2022 for businesses with fewer than 10 employees whose turnover or balance-sheet total was below €2m. One precision we do not add: the declared doctrine writes "le taux horaire du salaire minimum de croissance" (BOI-BIC-RICI-10-50, line 94) WITHOUT saying on which date that rate is read; for a still-open financial year, have the business tax office confirm which SMIC applies rather than assuming it. The calculated amount was first reported on the consolidated tax-credit summary form 2069-RCI-SD, then carried to the main tax return — form 2065 for IS companies or form 2042-C-PRO for IR businesses, with any excess refunded. No training after 31 December 2024 gives rise to any entitlement, whatever the filing date.What you getFilled official formTax year 2025Workplace accident declaration (DAT, Cerfa 14463)
Payroll and employmentReporting obligations48 hours to file with the CPAM — the clock runs from the employer learning of the accident, not from the accident itself. Disputing it does not excuse filing: reasoned objections are added within 10 clear days.Official form14463*03Free, no accountGuide: about 15 minCompany directorFinance directorChartered accountantIn shortThe workplace accident declaration (Déclaration d'accident du travail, or DAT — Cerfa 14463*03) is the mandatory form through which a French employer notifies the relevant primary health insurance fund (Caisse Primaire d'Assurance Maladie, or CPAM) of any accident suffered by an employee in the course of, or in connection with, their work — including commuting accidents. Under Article R441-3 of the French Social Security Code (Code de la sécurité sociale), the employer must file the declaration within 48 hours of becoming aware of the accident, excluding Sundays and public holidays. The injured employee, for their part, has 24 hours to notify their employer. At the same time, the employer must hand the employee an accident treatment voucher (feuille d'accident — S6201, Cerfa 11383*03), which entitles them to receive all accident-related medical care with no upfront payment (tiers payant intégral — full third-party billing at doctors, pharmacies, and hospitals).What you getThe guide and the link to the official site.Tax year 2026BIC results return (form 2031)
Personal income taxSelf-employed incomeThe income-tax counterpart of form 2065 for BIC businesses. It never travels alone: schedules 2050-2059 on the standard real regime, 2033 A-G on the simplified one, then carried onto form 2042-C-PRO.Official form11085*28Free, no accountFillable onlineGuide: about 30 minChartered accountantCompany directorFinance directorIn shortForm 2031-SD is the annual profit-and-loss declaration for businesses whose income is classified as BIC (Bénéfices Industriels et Commerciaux — industrial and commercial profits) and taxed through the owner's personal income tax return (impôt sur le revenu). It covers sole traders (entreprises individuelles) and partnerships (sociétés de personnes) operating under a real-income regime — either the régime réel normal (standard real) or the régime réel simplifié (simplified real). The 2031-SD must always be filed together with the liasse fiscale — the annual tax return package of supporting schedules detailing the balance sheet, income statement, and fiscal profit calculation. Once filed, the taxable profit or loss flows directly onto supplementary form 2042-C-PRO, which is part of the household personal income tax return. Electronic transmission via EDI-TDFC or the impots.gouv.fr professional portal is mandatory; paper filing is no longer accepted for most businesses in this regime.What you getFilled official formTax year 2026Cerfa 1330-CVAE — value added and headcount
Corporate income taxReporting obligationsReturn 1330-CVAE-SD: value added and headcount forming the base of the CVAE. Electronic filing is mandatory, and single-establishment businesses may be exempt by filling in the CVAE frame of their own filing package.Official form1330-CVAE-SDFree, no accountFillable onlineGuide: about 30 minCompany directorChartered accountantFinance directorIn shortReturn 1330-CVAE-SD reports the value added and the headcount that form the base of the CVAE. Two things to know before anything else: it MUST be filed electronically — the form says so in a banner, and the filled PDF is only a working document; and a single-establishment business can avoid it altogether by filling in the CVAE frame of its own results return (table 2033-E, 2035-E, 2059-E or 2072-E).What you getFilled official formTax year 2026Cerfa 1329-AC — CVAE instalment statement
Corporate income taxReporting obligationsThe CVAE instalment statement: only two due dates, 15 June and 15 September, 50 % each, payable if the previous year's CVAE exceeded €1,500. Payment exemption below €750.Official form1329-AC-SDFree, no accountFillable onlineGuide: about 20 minCompany directorChartered accountantFinance directorIn shortStatement 1329-AC-SD accompanies the payment of a CVAE instalment. There are only TWO instalments, of 50 % each: the first by 15 June, the second by 15 September of the tax year. They are due only if the previous year's CVAE exceeded €1,500 — which explains the note printed on the form: "You are exempt from paying the instalment if it is €750 or less." €750 is exactly half of €1,500.What you getFilled official formTax year 2026Cerfa 1329-DEF — CVAE settlement and adjustment
Corporate income taxReporting obligationsThe return that settles the CVAE year: contribution due in box Y, or overpayment in box Z — never both. Filed by the 2nd working day after 1 May of the following year.Official form1329-DEFFree, no accountFillable onlineGuide: about 25 minCompany directorChartered accountantFinance directorIn shortReturn 1329-DEF settles the CVAE year: it sets the contribution actually due against the instalments already paid, and produces either CVAE still payable (box Y) or an overpayment (box Z). Never both. It is filed by the second working day following 1 May of the year after the tax year — so in 2026 for the 2025 CVAE, which is what the form's own year states.What you getFilled official formTax year 2026Cerfa 2072-E — value added of property companies
Statutory tax return setTaxable resultTable 2072-E: value added produced by a property company not subject to corporation tax, for unfurnished property used other than as housing. Fourth table of the E series, source of box A2 of return 1330-CVAE.Official form2072-E-SDFree, no accountFillable onlineGuide: about 30 minCompany directorChartered accountantFinance directorIn shortTable 2072-E determines the value added produced by a property company not subject to corporation tax, for UNFURNISHED PROPERTY USED OTHER THAN AS HOUSING only. It is the fourth table of the E series, alongside 2033-E, 2035-E and 2059-E, and return 1330-CVAE names it as one of its four sources. A property company letting only unfurnished dwellings does not fill it in: unfurnished residential letting falls outside the scope of the CVAE.What you getFilled official formTax year 2026Cerfa 2039 — carry-back of losses
Corporate income taxTaxable profitThe option for carrying a loss back (article 220 quinquies): set against the previous year's profit, up to the lower of €1,000,000 and the offsettable profit, giving a claim on the Treasury refunded after five years.Official form2039-SDFree, no accountFillable onlineGuide: about 35 minCompany directorChartered accountantFinance directorIn shortForm 2039-SD carries the option for the CARRY-BACK of a loss under article 220 quinquies of the French tax code. Instead of waiting for future profits, the company sets its loss against the previous year's profit and obtains a CLAIM on the Treasury. Two limits govern everything: the carry-back reaches back one year only — and only against the UNDISTRIBUTED part of that profit — and it is capped at the lower of the offsettable profit and €1,000,000.What you getFilled official formTax year 2026Cerfa 1327-CET — capping the CET against value added
Corporate income taxReporting obligationsThe request to cap the local business contribution: CFE and CVAE together may not exceed 1.438 % of the value added produced (article 1647 B sexies). This request counts as a claim.Official form1327-CET-SDFree, no accountFillable onlineGuide: about 35 minCompany directorChartered accountantFinance directorIn shortForm 1327-CET-SD claims the CAP on the local business contribution (CET) by reference to value added. The form states the rate: each business's CET is capped at 1.438 % of the value added produced (article 1647 B sexies of the French tax code). This is not another return: "this request counts as a claim", and it goes to the business tax office AFTER the accounts are closed.What you getFilled official formTax year 2025Cerfa 1327-S-CET — capping the CET under the micro regime
Corporate income taxReporting obligationsThe request to cap the CET for the micro-enterprise and special declarative regimes: value added in three lines, cap equal to line 7 × 80 % × 1.438 %.Official form1327-S-CET-SDFree, no accountFillable onlineGuide: about 25 minCompany directorChartered accountantIn shortForm 1327-S-CET-SD is the request to cap the local business contribution for taxpayers under the micro-enterprise (BIC) or special declarative (BNC) regime. Same cap as for everyone else — 1.438 % of value added, article 1647 B sexies — but a far shorter computation: value added fits in three lines, and the cap is computed as "Frame C, Line 7 x 80 % x 1.438 %".What you getFilled official formTax year 2025Cerfa 3310-A — assimilated taxes (annex to CA3)
VATVAT returnThe assimilated-taxes annex to the French VAT return: attached to the CA3, or filed on its own if the business is not liable to VAT. Some twenty sector taxes, each with its own box code.Official form3310-A-SDFree, no accountFillable onlineGuide: about 25 minCompany directorChartered accountantFinance directorIn shortForm 3310-A-SD is the ASSIMILATED TAXES annex to the French VAT return. Its header sets out the two uses: it is attached to return CA3, or it is filed ON ITS OWN if the business is not liable to VAT. It is that second case that surprises: a business filing no CA3 at all may owe this form for a single sector tax.What you getFilled official formTax year 2026Cerfa 3514 — VAT instalment notice (simplified regime)
VATVAT returnThe half-yearly VAT instalment notice under the simplified regime: pay, adjust by at least 10 % up or down, or suspend. Exempt below €1,000 of VAT due for the previous year.Official form3514-SDFree, no accountFillable onlineGuide: about 25 minCompany directorChartered accountantIn shortForm 3514-SD is the VAT instalment notice under the French simplified regime. The tax office sends it pre-filled; you return page 2 only, which allows three things: paying the expected instalment, ADJUSTING it up or down, or SUSPENDING it. The form carries its own exemption threshold: no instalment is due where the VAT payable for the previous year, before deducting VAT on fixed assets (line 57 of the CA12), is below €1,000.What you getFilled official formTax year 2015Cerfa 1330-CVAE-EPE — value added of electricity producers
Corporate income taxReporting obligationsThe EPE annex to return 1330-CVAE: splitting value added between units using renewable energy and other units, for electricity producers under articles 1519 D, E and F.Official form1330-CVAE-EPE-SDFree, no accountFillable onlineGuide: about 20 minChartered accountantFinance directorIn shortThis annex concerns only businesses that GENERATE ELECTRICITY within the meaning of articles 1519 D, 1519 E and 1519 F of the French tax code. It splits their value added between units using renewable energy and the others, using three ratios. If you do not generate electricity, this annex does not concern you: return 1330-CVAE on its own is enough.What you getFilled official formTax year 2026Form 2035-A — income statement for non-commercial profits
Statutory tax return setIncome statementSchedule 2035-A to return 2035: cash receipts and professional expenses of independent professionals under the déclaration contrôlée regime — the two totals the result follows from.Official form2035-A-SDFree, no accountFillable onlineGuide: about 35 minCompany directorChartered accountantFinance directorIn shortForm 2035-A is the INCOME STATEMENT of French independent professionals under the "déclaration contrôlée" regime: it carries the figures, where the 2035 return itself carries only the summary. Part 2 adds up cash receipts, less fees passed on to colleagues; part 3 lists professional expenses line by line, from purchases to sundry losses. Its total receipts (box AG) and total expenses (box BR) are the two numbers everything else follows from, including the result computed on form 2035-B.What you getFilled official formTax year 2026Cerfa 2035-B — tax profit and loss account (BNC booklet)
Statutory tax return setTaxable resultTable 2035-B of the 2035-LIASSE-BNC booklet: add-backs, deductions and determination of the taxable profit or loss, plus VAT, the local business contribution, the mileage allowance totals and the self-employed person's gross social income.Official form2035-B-SDFree, no accountFillable onlineGuide: about 40 minCompany directorChartered accountantFinance directorIn shortTable 2035-B bridges the ACCOUNTING result of table 2035-A and the TAX result reported on the 2035 return. It starts from the surplus or shortfall of the previous page, adds back the add-backs (lines 34 to 38), subtracts the deductions (lines 39 to 45), and ends with a profit in box CP or a loss in box CR. It also carries the VAT of frame 5, the local business contribution of frame 6, the mileage allowances of frame 7 and the gross social income of frame 8.What you getFilled official formTax year 2026Cerfa 2035-E — computation of value added (BNC booklet)
Statutory tax return setTaxable resultTable 2035-E of the 2035-LIASSE-BNC booklet: receipts, expenses and the value added used as the CVAE base, plus the frame reserved for single-establishment businesses. Reporting is due from €152,500 of turnover, the CVAE itself above €500,000.Official form2035-E-SDFree, no accountFillable onlineGuide: about 35 minCompany directorChartered accountantFinance directorIn shortTable 2035-E determines the VALUE ADDED produced during the financial year by a professional under the déclaration contrôlée regime. It is the base of the CVAE (the French value-added business contribution). Its logic fits in three lines: a TOTAL 1 of receipts, a TOTAL 2 of expenses, and their difference in box EX. It is the twin of table 2059-E of the ordinary regime and of table 2033-E of the simplified regime.What you getFilled official formTax year 2026Cerfa 2035-F — composition of share capital (BNC booklet)
Statutory tax return setTaxable resultTable 2035-F of the 2035-LIASSE-BNC booklet: partners directly holding at least 10 % of the capital — four counters, first corporate partner and first individual partner, identity, percentage, shares and address.Official form2035-F-SDFree, no accountFillable onlineGuide: about 25 minCompany directorChartered accountantFinance directorIn shortTable 2035-F reports the COMPOSITION OF THE SHARE CAPITAL of the entity filing the 2035 return: the list of persons, corporate and individual, directly holding at least 10 % of the capital. It is the mirror of table 2035-G, which reports the opposite — the subsidiaries and shareholdings the company holds. It concerns only companies and groupings; a sole practitioner has no share capital.What you getFilled official formTax year 2026Cerfa 2035-G — subsidiaries and shareholdings (BNC booklet)
Statutory tax return setTaxable resultTable 2035-G of the 2035-LIASSE-BNC booklet: subsidiaries and shareholdings held directly at 10 % or more — counter and first subsidiary, identity, percentage and address. Its printed subtitle repeats the one from table 2035-F, and therefore states the opposite of the table.Official form2035-G-SDFree, no accountFillable onlineGuide: about 20 minCompany directorChartered accountantFinance directorIn shortTable 2035-G is the last page of the 2035-LIASSE-BNC booklet: it lists the SUBSIDIARIES AND SHAREHOLDINGS in which the entity filing the 2035 return directly holds at least 10 % of the capital. It is the mirror of table 2035-F, which declares the opposite — who holds the entity. It concerns only companies and groupings filing under the déclaration contrôlée regime, never a sole practitioner.What you getFilled official formTax year 2026BNC results return (form 2035)
Personal income taxSelf-employed incomeCASH-BASIS accounting: what counts is the collection date, not the service date. A fee invoiced on 28 December and received on 5 January belongs to the following year.Official form11176*28Free, no accountFillable onlineGuide: about 30 minChartered accountantCompany directorIndividualIn shortThe French tax form 2035-SD — officially titled "Déclaration de résultat des bénéfices non commerciaux, régime de la déclaration contrôlée" — is the annual profit-and-loss return filed by self-employed professionals whose income falls under the BNC (bénéfices non commerciaux, or non-commercial profits) category. This covers liberal professions such as doctors, lawyers, psychologists, architects and management consultants, as well as holders of public offices and certain agents. The déclaration contrôlée (controlled-declaration) regime applies automatically once annual receipts exceed the micro-BNC threshold, or by voluntary election below it. Unlike wage earners who receive a pre-filled return, BNC professionals must prepare full accounting records themselves, detailing gross receipts, deductible expenses, capital gains and asset movements across two supporting schedules — Form 2035-A and Form 2035-B. The net taxable result is then carried forward into the personal income tax return (Form 2042-C-PRO).What you getFilled official formTax year 2026Host certificate (attestation d'accueil)
Sworn statementsHome and residenceHosting a foreign relative for under three months: form cerfa 10798*04 signed at the town hall counter, the €30 tax stamp, the documents to gather and how to appeal a refusal.Official form10798*04Free, no accountGuide: about 20 minIndividualIn shortThe attestation d'accueil is the document by which someone living in France undertakes to host a non-European foreign national on a private or family visit of less than three months. It is signed at the counter of the town hall covering the place of stay, costs €30 in tax stamps, and must be validated by the mayor before the visa application.What you getThe guide and the link to the official site.Tax year 2026Professional competence certificate — light road transport
Business formalitiesAccess to the professionOperating with 3.5-tonne vehicles: form cerfa 11414*05 filed with the DREAL, the three routes to obtain it, and the two other access conditions it does not replace.Official form11414*05Free, no accountFillable onlineGuide: about 25 minCompany directorIndividualIn shortThe professional competence certificate for light road transport allows you to work as a haulier with vehicles not exceeding 3.5 tonnes. It is applied for from the DREAL — the DRIEAT in Île-de-France — using form cerfa 11414*05, and is obtained by examination, by qualification or through professional experience. It is only one of the three access conditions: financial standing and an established place of business are also required.What you getFilled official formTax year 2026Tax regularity certificate
Sworn statementsReporting obligationsThe tax evidence required to bid for a French public contract: getting it online from the professional account, when form 3666-SD is needed, and why it is not the Urssaf vigilance certificate.Official form3666-SDFree, no accountFillable onlineGuide: about 10 minCompany directorFinance directorChartered accountantIn shortThe tax regularity certificate proves that a company is up to date with its filing and payment obligations towards the French Treasury. It is mainly used to bid for public contracts. Most companies obtain it in a few clicks from their professional account on impots.gouv.fr; form 3666-SD is only needed where automatic issuance is not possible.What you getFilled official formTax year 2026French form 2042 — income-tax return
Personal income taxIncomeThe annual individual return: deadlines by département, key boxes (salaries, capital, property), annexes, flat-tax vs scale option and mistakes to avoid.Official form2042Free, no accountFillable onlineGuide: about 30 minIndividualIn shortForm 2042 is the annual French income-tax return for individuals: salaries, pensions, capital income, property (via annexes), charges and tax reductions. It is completed online in spring on impots.gouv.fr (paper is reserved for households unable to file online), usually pre-filled — your job is to check, complete and sign. It triggers the computation of your tax under the progressive scale.What you getFilled official formTax year 2026Form 2042-C-PRO — self-employed income
Personal income taxSelf-employed incomeThe annex for the self-employed: where to report micro revenue (gross, automatic 71/50/34% allowances), the flat-rate withholding option, the real regime — decisive boxes, deadlines and mistakes to avoid.Official form2042-C-PROFree, no accountFillable onlineGuide: about 20 minIndividualCompany directorIn shortThe 2042-C-PRO is the income-tax annex for the self-employed: micro-entrepreneurs, BIC, BNC and BA report their revenue or profit there. Under the micro regimes you report GROSS revenue — the administration applies the flat allowance itself (71% sales, 50% BIC services, 34% BNC, €305 minimum). It is filed together with the 2042, online.What you getFilled official formTax year 2026Form 2044 — rental income, real regime
Personal income taxRental incomeUnfurnished-letting rents, deductible charges line by line, the property result and its carry-over to the 2042: the real-regime guide, the micro-foncier trade-off, and the mistakes that cost a reassessment.Official form2044Free, no accountFillable onlineGuide: about 30 minIndividualIn shortThe 2044 is the rental-income return under the real regime: rents from your UNFURNISHED lettings, deductible charges line by line (repairs, loan interest, property tax, management), and the property result — taxable profit or deficit — carried over to the 2042. It is filed with the income tax return, online. Furnished lettings do NOT use the 2044 (they are BIC income).What you getFilled official formTax year 2026French form 2069-RCI — tax reductions and credits
Corporate income taxTax reductions and creditsThe company's summary of tax credits (research, philanthropy…): who files it, with which return, how amounts are offset — guide and worked example.Official form2069-RCI-SDFree, no accountFillable onlineGuide: about 25 minCompany directorFinance directorChartered accountantIn shortForm 2069-RCI-SD summarises all the company's tax reductions and credits (research, philanthropy, family…) and is filed with the income return. The declared amounts are then offset against the tax due — through the balance statement for companies subject to corporate tax.What you getFilled official formTax year 2026Form 2069-A — French research and innovation tax credits
Corporate income taxTax reductions and creditsThe CIR and CII return: who files it, at what deadline depending on the tax regime, how the credit is computed per calendar year then set off, carried forward or refunded — guide, example and link to the 2069-RCI summary.Official form2069-A-SDFree, no accountGuide: about 45 minCompany directorFinance directorChartered accountantIn shortForm 2069-A-SD is the return for the French research tax credit (CIR) and the innovation tax credit (CII), which uses the same form. A company subject to corporate tax files it with its balance statement, no later than the 15th of the 4th month after year-end; a business subject to income tax files it with its results return, no later than 15 days after the 2nd working day following 1 May. The credit is computed per calendar year whatever the closing date, then set off against the tax balance; any excess is carried forward for three years before being refunded. The amount is also reported on the 2069-RCI summary.What you getThe guide and the link to the official site.Tax year 2026Form 2777 — French withholding on dividends paid
Corporate income taxReporting obligationsWhen a corporate-tax company pays dividends, the company itself withholds the 12.8 % flat withholding and the social levies, then e-files and e-pays them through form 2777-SD within 15 days after the month of payment — deadline, shareholder's exemption, lines 2DC and 2CK.Official form2777-SDFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortWhen a French corporate-tax company pays dividends to an individual shareholder, the company itself withholds the 12.8 % non-final flat withholding on the gross amount — an advance on income tax — and reports and remits it through form 2777-SD, online, within 15 days after the month of payment. Form 2777-SD must be e-filed and accompanied by the e-payment; the competent office is the tax office in charge of the company. A shareholder whose reference taxable income is below €50,000 (€75,000 for a couple) may request exemption from the withholding, before 30 November of the previous year, on a sworn statement.What you getThe guide and the link to the official site.Tax year 2026Form 3516 — paying a tax deadline with a tax receivable
VATVAT refundUse a VAT credit or a corporate-tax overpayment awaiting refund to settle an upcoming instalment or balance: the two parts of form 3516-SD, the 30-day rule and the case where set-off is no longer possible.Official form3516-SDFree, no accountGuide: about 15 minCompany directorChartered accountantFinance directorIn shortForm 3516-SD lets you pay an upcoming tax deadline with a receivable the tax authority owes you — a VAT credit whose refund you have requested, a corporate-tax overpayment — instead of waiting for the refund and then paying. It goes to the business tax office you report to, in two parts: the first attached to the refund request, the second sent with the deadline settled by set-off. The request may only target a deadline whose payment date falls at least 30 days after the refund request was filed, and it is no longer possible once the refund has been put in payment.What you getThe guide and the link to the official site.Tax year 2026Form 2502 — annual French payroll tax return
Payroll and employmentReporting obligationsFor employers not subject to VAT: who is liable, the rhythm depending on the previous year's tax (15 January or 31 January), the liability ratio, the reduction, the allowance for associations and mandatory e-filing.Official form2502-SDFree, no accountGuide: about 30 minCompany directorChartered accountantFinance directorIn shortForm 2502-SD is the annual return that settles and regularises the French payroll tax (taxe sur les salaires), owed by employers not subject to VAT, or subject to it on less than 90 % of their turnover — except, notably, employers whose previous year's turnover does not exceed the VAT franchise thresholds, who are exempt: this is the case of micro-entrepreneurs with staff. It summarises the year's 2501 payment statements and must be e-filed. The calendar depends on the tax paid the previous year: below €4,000, a single 2502 return with its payment no later than 15 January; between €4,000 and €10,000, three quarterly 2501 statements then the 2502 before 31 January; above €10,000, eleven monthly statements then the 2502 before 31 January. Below €1,200 of annual tax, nothing is due and nothing is filed.What you getThe guide and the link to the official site.Tax year 2025Form 2501 — French payroll tax provisional payment statement
Payroll and employmentReporting obligationsFor employers not subject to VAT whose previous year's tax exceeds €4,000: the statement that goes with each quarterly or monthly payment before the 15th of the following month, the statement's reduction, the provisional liability ratio and the regularisation on the 2502.Official form2501-SDFree, no accountGuide: about 15 minCompany directorChartered accountantFinance directorIn shortForm 2501-SD is the statement that goes with each provisional payment of the French payroll tax (taxe sur les salaires), monthly or quarterly, due before the 15th of the month following the month or quarter of the statement. It only concerns employers not subject to VAT whose tax paid the previous year exceeds €4,000: between €4,000 and €10,000, three quarterly statements before 15 April, 15 July and 15 October; above €10,000, one statement each month within 15 days after the month's end. The last quarter, or December, has no statement: its tax is paid with the regularisation balance of the annual return 2502-SD, before 31 January. Below €4,000 of tax the previous year, no statement is filed: a single 2502-SD, with its payment, no later than 15 January. Statement and payment must be electronic.What you getThe guide and the link to the official site.Tax year 2026Form 3916 — reporting an account held abroad
Personal income taxReporting obligationsBank accounts, payment accounts, digital assets and life insurance outside France are reported with the income tax return, on pain of €1,500 per account — €750 for a digital-asset account under €50,000. The only exemption — purchases and sales of goods under €10,000 — and why it does not cover the self-employed collecting payment for services through a foreign institution.Official form3916Free, no accountGuide: about 20 minIndividualCompany directorChartered accountantIn shortEvery bank account, digital-asset account or life-insurance contract opened, held, used or closed abroad during the year is reported on the single form 3916 / 3916 bis, together with the income tax return. The duty applies to individuals, associations and companies that do not have a commercial form — a sole trader or a micro-entrepreneur is therefore concerned. Failing to file costs €1,500 per undeclared bank account or life-insurance contract, €10,000 if the State has no anti-fraud agreement with France; for a DIGITAL-ASSET account the fine is €750, raised to €1,500 above €50,000 of market value. The only exception: online payment accounts backed by a French account, used for purchases or for collecting sales of goods below €10,000 per year in total.What you getThe guide and the link to the official site.Tax year 2026Form 2573 — getting a tax-credit receivable refunded
Corporate income taxTax reductions and creditsResearch tax credit larger than the corporate tax, loss carry-back: the refund request is entered online with the balance statement. Who is refunded at once (SMEs, young innovative companies, new companies) and who waits until the end of the set-off period.Official form2573-SDFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortForm 2573-SD is the request by which a corporate-tax company gets a tax-credit receivable refunded — research tax credit, loss carry-back, among others — instead of setting it off against the tax of later years. It is entered online from the professional account ("Mes services", then "2573" under "Effectuez une demande de remboursement de créances"), in principle together with the 2572 balance statement, and the business tax office refunds. Refund is immediate for young innovative companies, new companies and SMEs within the EU meaning, and for companies in conciliation, safeguard, receivership or liquidation proceedings; others wait until the end of the set-off period.What you getThe guide and the link to the official site.Tax year 2026Form 2086 — gains on disposals of cryptocurrencies
Personal income taxIncomeThe annex that details every disposal of digital assets and feeds boxes 3AN and 3BN: €305 threshold of disposal prices, 31.4 % flat tax or scale on election (3CN), deferral of crypto-for-crypto exchanges without a cash balance, loss not carried forward.Official form2086Free, no accountGuide: about 40 minIndividualCompany directorIn shortForm 2086 is the annex to the income tax return that details every taxable disposal of digital assets of the year — cryptocurrencies and similar rights, article 150 VH bis of the French tax code — and derives the overall gain or loss. For an individual managing private assets, the gain is taxed under the 31.4 % single flat tax (12.8 % income tax and 18.6 % social levies), unless the progressive scale is elected through box 3CN. You are exempt from tax if the sum of the tax household's disposal prices for the year — the gross amount sold, not the gains — does not exceed €305: the relief then covers the COMPUTATION of gains and losses, and the disposal prices must still be reported. Online, annex 2086 is filled in at step 3 and automatically feeds box 3AN (gain) or 3BN (loss); on paper, the total is carried to form 2042-C.What you getThe guide and the link to the official site.Tax year 2026Form 2042-C — complementary income tax return
Personal income taxIncomeThe annex to the 2042 for what the main return does not carry: gains on cryptocurrencies (3AN/3BN, election 3CN), exempt income for the effective rate (1AC), tax credits on foreign income (8VL to 8UM), European or Swiss social affiliation (8SH/8SI) — and what goes elsewhere (2042-C-PRO, 2042-RICI).Official form2042-CFree, no accountGuide: about 30 minIndividualCompany directorChartered accountantIn shortForm 2042-C is the complementary income tax return, an annex to the 2042, served on the same official page with the other annexes (2042-C-PRO for self-employed income, 2042-RICI for tax reductions and credits, 2042-IOM, 2042-TA). It carries what the main return does not: gains or losses on digital assets (boxes 3AN and 3BN, carried from form 2086, scale election 3CN), exempt salaries and pensions retained for the effective-rate computation (line 1AC), tax credits attached to foreign-source income (lines 8VL, 8VM, 8WM, 8UM) and, in its section 8 "Divers", affiliation to a social security scheme of another EEA State or Switzerland (boxes 8SH and 8SI). Online, its sections are selected at step 3; on paper, it is attached to the 2042.What you getThe guide and the link to the official site.Tax year 2026Form 2074 — gains on disposals of shares and company units
Personal income taxIncomeThe annex detailing gains or losses on shares and company units when the bank did not — sales of units between partners included — carried to the 2042-C: 31.4 % flat tax or scale, allowance reserved to pre-2018 securities, losses carried forward ten years.Official form2074Free, no accountGuide: about 40 minIndividualCompany directorChartered accountantIn shortForm 2074 is the annex to the income tax return that details the year's gains or losses on disposals of securities, company shares and similar rights — shares, SARL units, PEA closures — and whose totals are carried to form 2042-C, section "Plus-values et gains divers" (or "Gains de cession de valeurs mobilières" at step 3 online). You need not fill it in if your bank fully computed the gain or loss. The gain is taxed under the 31.4 % single flat tax (12.8 % income tax and 18.6 % social levies), unless the progressive scale is elected; a loss is set off against gains of the same kind of the year, then of the following ten years.What you getThe guide and the link to the official site.Tax year 2026Form 2042-RICI — tax reductions and credits
Personal income taxIncomeThe annex for the most common tax reductions and credits: employing a home worker (50 %, €12,000 ceiling raised), care of a child under six (50 %, €3,500 per child), aid to deduct, pre-filled Cesu expenses — and the credit computed by the tax authority, excess refunded.Official form2042-RICIFree, no accountGuide: about 25 minIndividualCompany directorIn shortForm 2042-RICI is the annex to the income tax return used to report the most common tax reductions and credits — including two that the copilot computes: the tax credit for employing a home worker (50 % of expenses, within a yearly ceiling of €12,000 raised by €1,500 per dependant without exceeding €15,000) and the tax credit for the care of a child under six outside the home (50 % of the amounts, €3,500 maximum per child, €1,750 in shared custody). It is served on the official page of the 2042, 2026 edition, with the other annexes. You report the expenses; the credit is computed automatically by the tax authority and any excess is refunded to you.What you getThe guide and the link to the official site.Tax year 2026Form 2047 — reporting income received abroad
Personal income taxIncomeSalary paid by a foreign employer, dividends from a US company, rent from a property in Spain, fees from work carried on outside France: schedule 2047 sets out that income part by part and prepares its carry-over to the 2042. Where the tax credit goes, depending on whether the treaty aligns it with the foreign tax or with the French tax.Official form2047Free, no accountGuide: about 30 minIndividualCompany directorChartered accountantIn shortForm 2047 is the schedule to file if you are resident in France and received income outside metropolitan France and the overseas departments; it must be attached to the main income tax return. It computes no tax: it sets out, box by box, the source and the amount of that income — salaries and pensions (part 1), dividends and interest (part 2), taxable capital gains (part 3), rental income (part 4), self-employment income, whether commercial, professional or agricultural (part 5) — so the amounts can then be carried to the 2042 return and, where applicable, to the 2042-C or 2042-C PRO. This is where double taxation is dealt with: depending on the treaty, the tax credit equals the foreign tax and goes on lines 8VL, 8VM, 8WM or 8UM of the 2042-C, or it equals the French tax and it is the total income that is carried to line 8TK, 4BK or 4BL of the return.What you getThe guide and the link to the official site.Tax year 2026Form 2072-S — reporting the profit of a transparent French property company
Personal income taxRental incomeAn SCI letting unfurnished property pays no tax of its own: it reports its profit and splits it between its partners, who are taxed on their share even when nothing is distributed. What the simplified return requires — one 2072-S-SD, one A1 schedule, two A2 schedules — and where it is sent.Official form10338*28 (2072-S-SD)Free, no accountGuide: about 45 minCompany directorIndividualChartered accountantIn shortForm 2072-S is the annual return of a property-holding company that is not subject to corporate income tax — chiefly the French SCI letting unfurnished property. It reports the income of all the built and unbuilt property of the company, and it pays no tax itself: the company is transparent, and it is the partners who are taxed on the share of the profit matching their holding in the share capital, even when the company pays them nothing. The return consists at the very least of form 2072-S-SD, one schedule 2072-S-A1-SD and two schedules 2072-S-A2-SD; it must be filed online through the company's professional tax account (compte fiscal professionnel), with the business tax office, at the latest before the second working day following 1 May for the rent collected in the previous year. A full version, form 2072-C-SD, exists for situations the simplified version does not cover.What you getThe guide and the link to the official site.Tax year 2026Form 5000 — certificate of residence and treaty rate
Sworn statementsReporting obligationsYou pay dividends, interest or royalties to a beneficiary established outside France: form 5000 is the certificate of residence that allows treaty rules to be applied. Who fills in which parts — the beneficiary, the foreign tax administration, you — and which schedule to attach if a refund claim is needed.Official form5000-SDFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortForm 5000 is the certificate of residence that allows treaty rules to be applied to income received in France. Without it, nothing evidences that application; with it, the paying institution applies the rate provided by the tax treaty concluded with the beneficiary's state of residence. It is a document filled in by THREE parties, and that is what makes it awkward: parts I, II and III are completed by the beneficiary of the income, part IV must be filled in by the foreign tax administration, and part V must be completed by the institution paying the income. Where a refund claim is made, form 5000 is accompanied by the schedule matching the type of income: 5001 for dividends, 5002 for interest, 5003 for royalties.What you getThe guide and the link to the official site.Tax year 2023Salary certificate — daily allowances for an employee signed off work
Payroll and employmentReporting obligationsWithout this certificate the health insurance fund can neither open entitlement to daily allowances nor work out the amount. The 5-day deadline that covers only non-subrogated DSN filings, the five items the payroll declaration cannot infer, and the three conditions that make a new certificate unnecessary on an extension.Official form11135*04 (S3201p)Free, no accountGuide: about 25 minCompany directorFinance directorChartered accountantIn shortWhen an employee is signed off work, the employer must send a salary certificate to the employee's local health insurance fund: it is from that certificate that the fund decides entitlement to daily sickness allowances and works out the amount. It is compulsory for any absence linked to illness, maternity, paternity or welcoming a child, adoption, an accident at work or occupational illness, and a phased return to work on medical grounds. Every employer is covered, businesses and private individuals alike, and refusing exposes them to penalties from the employment tribunal. The ordinary channel today is the monthly payroll declaration (DSN), which sends most of the data automatically from the payroll software; outside it, the certificate is filed on net-entreprises.fr or posted using the form the health insurance fund serves for the reason in question: Cerfa 11135*04 (S3201p) for illness, maternity, paternity or welcoming a child, adoption; the "Attestation de salaire - accident du travail ou maladie professionnelle" for that risk; the "Attestation de salaire délivrée par l'employeur dans le cas d'un arrêt de travail se prolongeant au-delà de 6 mois" once the absence passes that length.What you getThe guide and the link to the official site.Tax year 2026Negotiated termination: agreement and approval request
Payroll and employmentReporting obligationsForm cerfa 14598*01 through TéléRC, fifteen days to withdraw, fifteen working days of review — silence means approval. And the employer contribution is 40%, not 30%.Official form14598*01Free, no accountFillable onlineGuide: about 30 minCompany directorIndividualChartered accountantIn shortA negotiated termination of a permanent contract uses form cerfa 14598*01, filed through the TéléRC online service, compulsory since 1 April 2022. After at least one meeting comes a fifteen calendar day withdrawal period, then the administration has fifteen working days: its silence amounts to approval. Without that approval the termination does not exist — it is the formality that produces the effect, not the agreement alone.What you getFilled official formTax year 2026Declaration of share transfer (form 2759-SD)
Personal income taxIncome3% on parts sociales, 0.1% on shares, 5% where property-heavy — and the €23,000 allowance is almost never €23,000. Since June 2026, property-heavy transfers require a deed on pain of nullity.Official form10408*23Free, no accountFillable onlineGuide: about 25 minCompany directorIndividualChartered accountantIn shortA transfer of company shares not recorded in a deed must be declared within one month, using form 2759-SD, and attracts registration duties: 3% for parts sociales, 0.1% for unlisted shares, with a €25 minimum charge. Note: since 27 June 2026, transfers of securities in property-heavy companies must be recorded in a deed, on pain of NULLITY — and form 2759 can no longer be used to declare them.What you getFilled official formTax year 2026Amending business property tax return (1447-M-SD)
Corporate income taxReporting obligationsIt is not filed every year, contrary to what is written everywhere: only when an item changes or to claim an exemption. And the form filed in May 2026 covers the 2027 tax, on items from 2024.Official form14031*16Free, no accountFillable onlineGuide: about 25 minCompany directorFinance directorChartered accountantIn shortThe 1447-M-SD return (cerfa 14031*16) is NOT filed every year: CFE taxpayers only report their tax base when something changes, or to claim an optional exemption. The deadline is the second working day after 1 May. Two time shifts make the whole difficulty: the form covers the CFE of year N+1 and the network levy of year N, and the reference period for the items reported is the year before last.What you getFilled official formTax year 2026French DAS2 — fees and commissions return
Payroll and employmentReporting obligationsFees, commissions and brokerage paid to third parties: who files, the €2,400 per-beneficiary threshold, the January deadline and online filing — guide and example.Official formDAS2Free, no accountFillable onlineGuide: about 20 minCompany directorChartered accountantIn shortThe DAS2 declares fees, commissions, brokerage, rebates and directors' fees paid to third parties once the annual total exceeds €2,400 per beneficiary (payments from 2024 onwards). It is filed online during the January following the payment year — or with the income return.What you getFilled official formTax year 2025Declaring a furnished tourist rental to the municipality
Personal income taxFurnished lettingCompulsory across France since 20 May 2026, with a number to display on every listing. Declaration and change of use are two different things — and the fine is no longer the one the official sheet shows.Official form14004*04Free, no accountFillable onlineGuide: about 15 minIndividualCompany directorIn shortSince 20 May 2026, anyone offering a furnished tourist rental must file a declaration subject to registration: the duty has become national, where it previously applied only in municipalities that had resolved to impose it. A thirteen-character number is issued and must appear on every listing. This declaration is not the same as the change-of-use authorisation, which belongs to another code and applies only in certain municipalities.What you getFilled official formTax year 2026CA12 return — simplified-regime VAT
VATVAT returnThe annual VAT return (3517-S): July and December instalments, balance, credit refundable from €150, CA12 and CA12E deadlines — the simplified regime box by box.Official form3517-S-SDFree, no accountFillable onlineGuide: about 25 minCompany directorFinance directorChartered accountantIn shortThe CA12 (form 3517-S-SD) is the annual VAT return of the simplified regime: one return per financial year, summarising the year's VAT and settling the two half-yearly instalments paid in July and December. It is filed online from the professional account on impots.gouv.fr — early May for a calendar-year business, within three months of closing otherwise (CA12E).What you getFilled official formTax year 2026French form 2065 — corporate-tax results return
Corporate income taxTaxable profitThe annual corporate-tax return: who must file it, when, box by box (taxable result, 15%/25% split, annexes), and how it connects to the tax package and payment slips 2571/2572.Official form2065-SDFree, no accountFillable onlineGuide: about 30 minCompany directorFinance directorChartered accountantIn shortForm 2065-SD is the annual results return of companies subject to French corporate tax. It is filed electronically together with the tax package (2050-2059 under the standard regime, 2033 under the simplified regime) and summarises the taxable result, the split between the standard and SME reduced rates, and offset items. The resulting tax is then paid via slips 2571 (instalments) and 2572 (balance).What you getFilled official formTax year 2026French inheritance tax return (form 2705-SD)
Personal income taxInheritance and giftsSix months to file, and the main form carries only the deceased's identity and matrimonial position: assets and liabilities go on the continuation sheet 2705-S-SD. The trap: the prior-gifts box is filled in only when there was exactly ONE such gift.Official form11277*09Free, no accountFillable onlineGuide: about 30 minIndividualChartered accountantIn shortThe French inheritance tax return is filed with the registration office covering the deceased's home address, within 6 months of the death when it occurred in metropolitan France, and within 12 months when it occurred abroad. Form 2705-SD is the cover sheet: it identifies the deceased and their matrimonial position. Assets and liabilities do not go on it — they are itemised on continuation sheet 2705-S-SD.What you getFilled official formTax year 2025French VAT return CA3 (form 3310)
VATVAT returnThe monthly French VAT return under the standard regime: who files it, when, box by box (collected by rate, deductible, credit), and what to do with a VAT credit.Official form3310-CA3-SDFree, no accountFillable onlineGuide: about 20 minCompany directorFinance directorChartered accountantIn shortThe CA3 return (form 3310-CA3-SD) is the French VAT return under the standard regime: each month (or quarter if your annual VAT stays under €4,000) you report taxable turnover, VAT collected by rate and deductible VAT — the difference is the net VAT to pay, or a credit to carry forward or claim back. Filing and payment are exclusively online, from the impots.gouv.fr professional account.What you getFilled official formTax year 2026Business-to-business SEPA direct debit mandate (B2B)
InvoicingCollecting paymentThe B2B mandate removes the eight-week refund and, uniquely, must be sent to the debtor's bank before the first debit — failing which the payment is rejected.Official formFree, no accountFillable onlineGuide: about 15 minCompany directorFinance directorChartered accountantIn shortThe SEPA business-to-business (B2B) direct debit mandate authorises a creditor to debit a professional's account. Its difference from the CORE mandate fits in one sentence: the debtor has no right to ask their bank to refund a B2B direct debit once the amount has been debited. They may only ask their bank not to debit the account up to the due date. And unlike a CORE mandate, the B2B mandate must be sent to the debtor's bank, which must register the mandate reference before the first payment.What you getFilled official formTax year 2026French form 3519 — VAT credit refund
VATVAT refundRecover your VAT credit: conditions (€760 threshold under the standard regime), filing 3519-SD with the CA3, documents to keep, timelines, and carry-forward vs refund.Official form3519-SDFree, no accountFillable onlineGuide: about 15 minCompany directorFinance directorChartered accountantIn shortForm 3519-SD (CERFA 11255) is the official French request for a VAT credit refund — the situation where deductible input VAT durably exceeds collected VAT (exporters, heavy investment, reduced-rate output sectors). It is filed online, attached to the CA3 return showing the credit, once the credit reaches €760 under the standard regime. The refund is paid by bank transfer to the account on file with the DGFiP.What you getFilled official formTax year 2017Form 2033-A — simplified balance sheet
Statutory tax return setBalance sheetForm 2033-A (simplified-regime package): assets in gross, depreciation and net, liabilities in one column, and the equality of the two grand totals — guide, worked example and the reconciliation with form 2033-B.Official form2033-A-SDFree, no accountFillable onlineGuide: about 30 minCompany directorChartered accountantFinance directorIn shortForm 2033-A is the BALANCE SHEET of the SIMPLIFIED-regime tax package — the one filed by businesses below the standard-regime thresholds, and by far the most numerous. It holds on a single page what the standard regime spreads over two (forms 2050 and 2051): assets in three columns (gross, depreciation and impairment, net) and liabilities in one (net). Total net assets must equal total liabilities — the control the form prints at the foot of each half.What you getFilled official formTax year 2026Form 2033-B — simplified income statement
Statutory tax return setIncome statementForm 2033-B (simplified-regime package): the accounting result and its conversion into the taxable result — add-backs, deductions, offset of prior losses.Official form2033-B-SDFree, no accountFillable onlineGuide: about 35 minCompany directorChartered accountantFinance directorIn shortForm 2033-B does on one page what the standard regime spreads over three: it computes the ACCOUNTING result (part A), then converts it into the TAXABLE result (part B) through add-backs and deductions. It is the only form in the simplified package that carries both, which makes it the centrepiece: its accounting result must equal the one on balance sheet 2033-A, and its taxable result after offsetting losses is the figure carried to return 2031 or 2065.What you getFilled official formTax year 2026Form 2033-C — fixed assets, depreciation, gains and losses
Statutory tax return setBalance sheetForm 2033-C (simplified-regime package): movements in fixed assets and depreciation, and the qualification of disposal gains and losses — short term and long term by rate.Official form2033-C-SDFree, no accountFillable onlineGuide: about 30 minCompany directorChartered accountantFinance directorIn shortForm 2033-C gathers on one page what the standard regime spreads over THREE forms: fixed-asset movements (2054), depreciation movements (2055) and the determination of gains and losses (2059-A). Part I follows gross value, part II depreciation, part III qualifies disposal results — short term on one side, long term split by rate on the other. Its closing fixed-asset total ties back to balance sheet 2033-A.What you getFilled official formTax year 2026Form 2033-D — provisions, accelerated depreciation, losses
Statutory tax return setTaxable resultForm 2033-D (simplified-regime package): provisions schedule, accelerated tax depreciation movements, carried-forward loss tracking, VAT and gross social income.Official form2033-D-SDFree, no accountFillable onlineGuide: about 25 minCompany directorChartered accountantFinance directorIn shortForm 2033-D is the MEMORY of the simplified package: it lists provisions and their movements, accelerated tax depreciation, and above all it keeps the count of carried-forward LOSSES from year to year. Its box 870 in one year becomes its box 982 in the next — the same mechanism as form 2058-B under the standard regime. It also carries information nothing else collects: VAT collected and deductible, the owner's personal drawings, optional Madelin contributions.What you getFilled official formTax year 2026Form 2033-E — headcount and value added (CVAE base)
Statutory tax return setTaxable resultForm 2033-E (simplified-regime package): headcount declaration and the computation of tax value added — reference turnover, other income, expenses to deduct, CVAE base.Official form2033-E-SDFree, no accountFillable onlineGuide: about 30 minCompany directorChartered accountantFinance directorIn shortForm 2033-E computes VALUE ADDED for tax purposes — the base of the CVAE business tax — and declares the headcount that splits its proceeds between municipalities. It is the exact twin of form 2059-E under the standard regime: same four-step structure (reference turnover, other income, expenses to deduct, value added), same exhaustive lists, only the box numbers differ. A business files one or the other according to its regime.What you getFilled official formTax year 2026Form 2033-F — composition of share capital (simplified regime)
Statutory tax return setTaxable resultForm 2033-F (simplified-regime package): shareholders holding at least 10% of the capital directly — counters 901 to 906, the first legal-entity shareholder and the first individual shareholder.Official form2033-F-SDFree, no accountFillable onlineGuide: about 25 minCompany directorChartered accountantFinance directorIn shortForm 2033-F declares WHO OWNS the company: the list of individuals and legal entities holding at least 10% of the capital directly, with their full identity, their percentage and their number of shares. Counters 901 to 906 give the numbers. It is the exact counterpart of form 2059-F for the simplified regime, with one difference that matters: the header asks here for the nine-digit company number, where the standard regime asks for the fourteen-digit establishment number.What you getFilled official formTax year 2026Form 2033-G — subsidiaries and participations (simplified regime)
Statutory tax return setTaxable resultForm 2033-G (simplified-regime package): subsidiaries and holdings owned directly at 10% or more — counter 905 and the first subsidiary, identity, percentage and address.Official form2033-G-SDFree, no accountFillable onlineGuide: about 20 minCompany directorChartered accountantFinance directorIn shortForm 2033-G mirrors form 2033-F: that one declares who owns the company, this one declares WHAT THE COMPANY OWNS — the list of subsidiaries and holdings in which it directly holds at least 10% of the capital. Counter 905 gives the number. It is the last form of the simplified package, and the exact counterpart of form 2059-G under the standard regime.What you getFilled official formTax year 2026French Cerfa 2050 — balance sheet assets
Statutory tax return setBalance sheetForm 2050 (balance sheet assets, standard regime): fixed assets, inventories, receivables and cash line by line — guide, worked example and consistency checks.Official form2050-SDFree, no accountFillable onlineGuide: about 30 minFinance directorChartered accountantCompany directorIn shortForm 2050 of the French tax package presents the ASSETS side of the balance sheet under the standard regime: fixed assets, inventories, receivables and cash, in gross values, depreciation and net values. Together with form 2051 (liabilities) it is the closing snapshot that opens the package.What you getFilled official formTax year 2026French Cerfa 2051 — balance sheet liabilities
Statutory tax return setBalance sheetForm 2051 (balance sheet liabilities, standard regime): equity, provisions and debts line by line — guide, worked example and the cross-check with form 2053's result.Official form2051-SDFree, no accountFillable onlineGuide: about 30 minFinance directorChartered accountantCompany directorIn shortForm 2051 of the French tax package presents the LIABILITIES side of the balance sheet under the standard regime: equity (capital, reserves, retained earnings, the year's result), provisions and debts. Its total must strictly equal the assets of form 2050, and the result it shows must be identical to form 2053's.What you getFilled official formTax year 2026French form 2052 — income statement of the tax package (operations)
Statutory tax return setIncome statementOperating income and expenses in the French tax package: what form 2052-SD is for, who files it, line by line, and its consistency with VAT and form 2053.Official form2052-SDFree, no accountFillable onlineGuide: about 30 minFinance directorChartered accountantCompany directorIn shortForm 2052-SD is the first page of the income statement in the French tax package under the standard regime: it gathers operating income and expenses, then financial income and expenses, down to the current result before tax. Its continuation, 2053-SD, adds exceptional items, profit-sharing and tax down to the net result. It is filed with the full package (2050 to 2059), electronically only.What you getFilled official formTax year 2026French form 2053 — income statement of the tax package (continued)
Statutory tax return setIncome statementWhat form 2053-SD is for, who must file it, when, and how to complete it line by line: exceptional items, profit-sharing, tax and net result, starting from the current result on form 2052.Official form2053-SDFree, no accountFillable onlineGuide: about 30 minFinance directorChartered accountantCompany directorIn shortForm 2053-SD is the continuation of the income statement in the French tax return package (liasse fiscale) under the standard real regime. It extends table 2052-SD, which ends at the current result before tax, with the exceptional result, employee profit-sharing and income tax on profits, leading to the profit or loss for the year. It is filed with the full package (forms 2050 to 2059), electronically only.What you getFilled official formTax year 2026Form 2054 — fixed assets of the French tax package
Statutory tax return setBalance sheetForm 2054 (fixed-asset movements, standard regime): gross value at opening, acquisitions, disposals and gross value at closing — guide, worked example and the reconciliation with the 2050 asset balance sheet.Official form2054-SDFree, no accountFillable onlineGuide: about 25 minFinance directorChartered accountantCompany directorIn shortForm 2054 of the French tax package tracks the MOVEMENT of fixed assets over the year, not their closing stock. Frame A starts from gross value at opening and adds increases (revaluations in one column, acquisitions, creations, contributions and transfers between line items in another). Frame B deducts decreases (transfers between line items, disposals to third parties and write-offs) and arrives at gross value at closing — the figure that must reappear in the "gross" column of the 2050 asset balance sheet.What you getFilled official formTax year 2026Form 2054-bis — revaluation differences on depreciable assets
Statutory tax return setBalance sheetForm 2054-bis (standard regime): tracking of the statutory revaluation difference and the special provision until extinction — frame A totals and frame B loss offset.Official form2054-bis-SDFree, no accountFillable onlineGuide: about 20 minFinance directorChartered accountantCompany directorIn shortForm 2054-bis concerns only a minority of businesses, and its own header says so: those that carried out the STATUTORY REVALUATION of their depreciable fixed assets (article 238 bis J). It tracks the difference created by that revaluation and the special provision arising from it, until extinction — the form states it must be attached "up to and including the year in which the special provision becomes nil". Its frame B, rarer still, covers only losses carried forward at 31 December 1976 offset against that provision.What you getFilled official formTax year 2026Form 2055 — depreciation of the French tax package
Statutory tax return setBalance sheetForm 2055 (depreciation, standard regime): accumulated at opening, the year's charge, disposals, accumulated at closing, plus the split of accelerated tax depreciation — guide, worked example and the reconciliation with the 2050 asset balance sheet.Official form2055-SDFree, no accountFillable onlineGuide: about 25 minFinance directorChartered accountantCompany directorIn shortForm 2055 tracks DEPRECIATION, where form 2054 tracks gross value. Frame A follows technical depreciation — accumulated at opening, the year's charge, disposals and reversals, accumulated at closing — and its closing total must equal the "depreciation and impairment" column of the 2050 asset balance sheet. Frame B keeps ACCELERATED TAX DEPRECIATION separate: it is not an economic charge but a regulated provision, arising from the gap between accounting depreciation and the amount tax law allows.What you getFilled official formTax year 2026Form 2056 — provisions on the balance sheet
Statutory tax return setBalance sheetForm 2056 (provisions, standard regime): regulated provisions, provisions for liabilities and charges, impairments — opening, charges, releases, closing, plus the operating / financial / exceptional split.Official form2056-SDFree, no accountFillable onlineGuide: about 25 minFinance directorChartered accountantCompany directorIn shortForm 2056 lists EVERY provision carried on the balance sheet, in three blocks of different nature: regulated (tax-driven) provisions, including accelerated tax depreciation; provisions for liabilities and charges; and asset impairments. Each block has four columns: amount at opening, charges for the year, releases, amount at closing. The foot of the form splits charges and releases between operating, financial and exceptional — and it is that split which reconciles with the 2052 and 2053 income statements.What you getFilled official formTax year 2026Form 2057 — maturities of receivables and payables
Statutory tax return setBalance sheetForm 2057 (maturity schedule, standard regime): receivables due within one year or later, payables in three bands, and the borrowings taken out or repaid during the year.Official form2057-SDFree, no accountFillable onlineGuide: about 25 minFinance directorChartered accountantCompany directorIn shortForm 2057 does not measure new amounts: it SPREADS OVER TIME the ones the balance sheet already carries. Frame A splits receivables between those due within one year and those due later; frame B splits payables into three bands — within one year, one to five years, beyond five years. The "gross amount" totals must tie back to the matching lines of forms 2050 and 2051: the same substance, seen by maturity.What you getFilled official formTax year 2026French form 2058-A — from accounting to taxable result
Statutory tax return setTaxable resultThe tax-adjustment table of the French package: add-backs, deductions, loss offsetting — and the taxable result that forms the corporate-tax base.Official form2058-A-SDFree, no accountFillable onlineGuide: about 30 minFinance directorChartered accountantCompany directorIn shortTable 2058-A-SD turns your year's ACCOUNTING result (from forms 2052/2053) into the TAXABLE result on which tax is actually computed: non-deductible expenses are added back and non-taxable income and prior losses are deducted. It is the most decisive table of the package — its result carries to return 2065.What you getFilled official formTax year 2026Form 2058-B — carried-forward losses and non-deductible provisions
Statutory tax return setTaxable resultForm 2058-B (standard regime): tracking of carried-forward losses from year to year, accrued holiday pay, non-deductible provisions and accruals — and the carry-overs to form 2058-A.Official form2058-B-SDFree, no accountFillable onlineGuide: about 20 minFinance directorChartered accountantCompany directorIn shortForm 2058-B holds the company's TAX MEMORY. Part I tracks carried-forward losses from one year to the next: those still available, those offset against the year's profit, the loss this year adds, and the balance that travels on. Part II covers accrued holiday pay, part III non-deductible provisions and accruals, whose totals are carried to form 2058-A. Box YK of one year becomes box K4 of the next: it is the only form in the package whose value is read again a year later.What you getFilled official formTax year 2026Form 2058-C — appropriation of profit and miscellaneous information
Statutory tax return setTaxable resultForm 2058-C (standard regime): sources and appropriations of the previous year's result, with the TOTAL I = TOTAL II control, plus the miscellaneous information (leasing, VAT, gross wages).Official form2058-C-SDFree, no accountFillable onlineGuide: about 20 minFinance directorChartered accountantCompany directorIn shortForm 2058-C says WHAT BECAME of the PREVIOUS year's profit. On the left, the sources: retained earnings from the earlier balance sheet, the previous year's result, amounts drawn from reserves. On the right, the appropriations voted by the shareholders' meeting: legal reserve, other reserves, dividends, other distributions, retained earnings. The form states its own control — TOTAL I must equal TOTAL II. The second half, "miscellaneous information", collects data the rest of the package does not carry: leasing commitments, subcontracting, VAT collected, gross wages.What you getFilled official formTax year 2026Form 2059-A — determination of gains and losses
Statutory tax return setTaxable resultForm 2059-A (standard regime): residual value of assets disposed of, the gain or loss realised and its tax qualification — short term, long term split by rate, gains taxed at 19%.Official form2059-A-SDFree, no accountFillable onlineGuide: about 25 minFinance directorChartered accountantCompany directorIn shortForm 2059-A determines the gains and losses on assets disposed of during the year, in two steps. Part A computes each asset's RESIDUAL VALUE (original cost less depreciation); part B derives the gain or loss and then QUALIFIES it for tax: short term on one side, long term on the other, the latter split by rate. The three results at the foot of the form — frame A for short term, frame B for long term by rate, frame C for gains taxed at 19% — are what form 2058-A picks up to compute taxable profit.What you getFilled official formTax year 2026Form 2059-B — tracking of spread short-term gains
Statutory tax return setTaxable resultForm 2059-B (standard regime): tracking of the spread add-back of short-term gains, year by year, and of merger or contribution gains.Official form2059-B-SDFree, no accountFillable onlineGuide: about 20 minFinance directorChartered accountantCompany directorIn shortForm 2059-B tracks over TIME what form 2059-A merely qualified. A net short-term gain may be spread over three years, ten years, or a different period: form 2059-B keeps the count of what has already been added back to profit, what is added back this year, and what remains for the years ahead. Part A covers the year's gains and then those of earlier years, year by year; part B covers merger and contribution gains received by the beneficiary company.What you getFilled official formTax year 2026Form 2059-C — tracking of long-term losses
Statutory tax return setTaxable resultForm 2059-C (standard regime): ten-year tracking of long-term losses, in two sections — income tax at 12.8%, corporate tax at 15% or 19%.Official form2059-C-SDFree, no accountFillable onlineGuide: about 20 minFinance directorChartered accountantCompany directorIn shortForm 2059-C tracks long-term LOSSES from one year to the next. They cannot be offset against ordinary profit: they can only be cancelled against long-term gains, within a limited period. The form therefore keeps their stock year by year, over ten years, in two sections — one for businesses subject to income tax (12.8% rate), one for companies subject to corporate tax (15% or 19%). Its three header reminders give the year's gains available for offset.What you getFilled official formTax year 2026Form 2059-D — special reserve for long-term capital gains
Statutory tax return setTaxable resultForm 2059-D (standard regime, companies subject to corporate tax): tracking of the special long-term capital gains reserve by original rate, and of the price-fluctuation provision reserve.Official form2059-D-SDFree, no accountFillable onlineGuide: about 20 minFinance directorChartered accountantCompany directorIn shortForm 2059-D tracks the SPECIAL RESERVE FOR LONG-TERM CAPITAL GAINS, a liability account inherited from a regime now closed: long-term gains were credited to it with partial tax relief, on condition they stayed in reserve. Part I splits that account by ORIGINAL RATE — 10%, 15%, 18%, 19%, 25% — because each rate carries different consequences when an amount is drawn. Part II tracks the reserve for price-fluctuation provisions. The form concerns only companies subject to corporate income tax, as its subtitle states.What you getFilled official formTax year 2026Form 2059-E — headcount and value added (CVAE base)
Statutory tax return setTaxable resultForm 2059-E (standard regime): headcount declaration and the computation of tax value added — reference turnover, other income, expenses to deduct, and the CVAE base.Official form2059-E-SDFree, no accountFillable onlineGuide: about 30 minFinance directorChartered accountantCompany directorIn shortForm 2059-E computes VALUE ADDED for tax purposes, which is not the value added of the income statement: it has its own list of income to include and expenses to deduct, set out exhaustively on the form. The computation runs in four steps — reference turnover (total 1), other income (total 2), expenses to deduct (total 3), then value added = total 1 + total 2 − total 3. That value added is the base of the CVAE business tax. The form also carries the headcount declaration, used to split the tax between municipalities.What you getFilled official formTax year 2026Form 2059-F — composition of share capital
Statutory tax return setTaxable resultForm 2059-F (standard regime): list of shareholders holding at least 10% of the capital directly — counters P1 to P6, the first legal-entity shareholder and the first individual shareholder.Official form2059-F-SDFree, no accountFillable onlineGuide: about 25 minFinance directorChartered accountantCompany directorIn shortForm 2059-F declares WHO OWNS the company: the list of individuals and legal entities holding at least 10% of the capital directly, with their full identity, their percentage and their number of shares. It opens with counters — legal-entity shareholders (P1) and individual shareholders (P2), and the matching share counts (P3, P4) — then details them block by block. It is the obligation of article 38 II of annex III to the French tax code, and it is the only form in the package that talks about people rather than figures.What you getFilled official formTax year 2026Form 2059-G — subsidiaries and participations
Statutory tax return setTaxable resultForm 2059-G (standard regime): list of subsidiaries and holdings owned directly at 10% or more — counter P5 and the first subsidiary, identity, percentage and address.Official form2059-G-SDFree, no accountFillable onlineGuide: about 20 minFinance directorChartered accountantCompany directorIn shortForm 2059-G mirrors form 2059-F: where that one declares who owns the company, this one declares WHAT THE COMPANY OWNS — the list of subsidiaries and holdings in which it directly holds at least 10% of the capital. For each: legal form, name, French company number if established in France, percentage held and full address. Counter P5 at the top gives the total number of subsidiaries. Box ZR of form 2058-C points at this form: answering 1 there makes it due.What you getFilled official formTax year 2026French form 2571 — corporate-tax instalment slip
Corporate income taxCorporate tax paymentCorporate-tax instalments: who pays them, how they are computed (a quarter of the reference tax), the four quarterly deadlines, adjustment rules and payment of slip 2571-SD by direct debit.Official form2571-SDFree, no accountFillable onlineGuide: about 15 minCompany directorFinance directorChartered accountantIn shortPayment slip 2571-SD accompanies each quarterly corporate-tax (IS) instalment in France. Each instalment is in principle one quarter of the corporate tax computed on the last closed fiscal year, paid by direct debit from the professional account on impots.gouv.fr at the four yearly deadlines. No instalment is due if your reference corporate tax is €3,000 or less. The balance is paid with slip 2572-SD.What you getPDF · Word · .zip file · Filled official formTax year 2026French form 2572 — corporate tax balance statement
Corporate income taxCorporate tax paymentThe corporate tax balance after instalments: how form 2572 settles the final tax, credits the 2571 instalments and 2069-RCI credits, and triggers payment or refund.Official form2572-SDFree, no accountFillable onlineGuide: about 20 minCompany directorFinance directorChartered accountantIn shortThe 2572-SD balance statement settles the year's final corporate tax: it tells the administration either a balance of corporate tax and related contributions to pay, or an excess for which a refund is requested, after crediting the 2571 instalments and the tax credits.What you getFilled official formTax year 2026Declaring a manual gift (form 2735) — money, securities, movable assets
Personal income taxInheritance and giftsIt is the RECIPIENT who files, even where no duty is payable. Since 1 January 2026 the declaration is online, and paper form 2735 is used only where an exemption applies. The one-month deadline that conditions the €31,865 exemption, the valuation rules, and box V on two lines.Official form2735-SDFree, no accountGuide: about 20 minIndividualCompany directorChartered accountantIn shortA manual gift (don manuel) is the handing over, hand to hand or account to account, of certain types of assets: a sum of money, a movable asset (works of art, jewellery, cars…) or shares. It is the RECIPIENT of the gift — the donee — who must declare it, even when no transfer duty is payable. From 1 January 2026, the declaration must be filed ONLINE, from the recipient's secure personal account, under Déclarer > Déclarer un don ou une cession de droits sociaux, save for exceptions. Paper form no. 2735-SD is now used only where an exemption from online filing applies: it is then filed in DUPLICATE with the registration office for the donee's home address, together with payment of any duties. A family gift of money exempt under article 790 G of the French tax code must be declared WITHIN ONE MONTH of the date of the gift: the condition is applied strictly, and missing the deadline forfeits the €31,865 exemption.What you getThe guide and the link to the official site.Tax year 2025Form 2042-IFI — French real-estate wealth tax
Personal income taxReporting obligationsYou become liable above €1,300,000, but the scale starts at €800,000: the two numbers are not the same. The six brackets, the 30 % allowance you must deduct yourself, the exemptions the tax authority calculates on its own, and the discount formula the official page serves inconsistently.Official form2042-IFIFree, no accountGuide: about 45 minCompany directorChartered accountantIn shortThe French real-estate wealth tax (impôt sur la fortune immobilière, IFI) applies to individuals whose NET real-estate assets exceed 1.3 million euros on 1 January. It is reported on an ANNEX return, form 2042-IFI, filed at the same time as the income tax return, between April and June depending on whether the return is filed online or on paper. Net taxable assets are obtained by adding up the assets entered on the form, then subtracting the debts entered on that same form. If net taxable assets are LESS THAN OR EQUAL TO €1,300,000, there is no IFI and NO return to file. Above that, the scale is progressive and the calculation starts at €800,000 — this is the main trap of the tax: the entry threshold and the starting point of the scale are not the same number. The taxpayer does not compute the amount: the tax authority calculates it from the items declared and issues a tax notice. Anyone with no income taxable to income tax files form 2042-IFI-COV alongside form 2042-IFI.What you getThe guide and the link to the official site.Tax year 2026Form 2062 — reporting a non-bank loan contract
Personal income taxReporting obligationsShareholder current-account advances and family loans must be reported: date, amount, terms, names and addresses of both parties. Bank loans are out of scope, an intermediary takes the duty on themselves, and the €5,000 figure exempts nothing — it triggers the annex.Official form10142 (2062-SD)Free, no accountGuide: about 15 minCompany directorChartered accountantIn shortA loan concluded outside the banking system must be REPORTED to the French tax authority on form 2062 (cerfa 10142). The obligation is broad, and that is what surprises: "persons who take part in any capacity whatsoever in the conclusion of loan contracts or in the drafting of the deeds recording them are required to report to the authority the date, the amount and the terms of the loan as well as the names and addresses of the lender and the borrower". It therefore covers shareholder current-account advances, the family loan financing a founder's contribution, and inter-company loans — everything that is not a bank loan. Two limits stated by the official source: BANK LOANS are not concerned, and where an INTERMEDIARY takes part in the loan — its conclusion or the drafting of the contract — the reporting duty falls on THEM. For an individual, the return is filed AT THE SAME TIME as the next annual income tax return. Annex 2062-A is used where there are several loans whose overall amount exceeds €5,000. The form carries its own explanatory notice on the back, and exists only in French.What you getThe guide and the link to the official site.Tax year 2025Form 2072-C — the full return of a property company taxed under income tax
Personal income taxRental incomeThree documents rather than one: form 2072-C-SD and its two annexes make up the minimum filing. Mandatory electronic filing before the 2nd working day following 1 May, two professional-account prerequisites to set up in advance, and a second tier many overlook — each shareholder's share.Official form2072-C-SDFree, no accountGuide: about 60 minCompany directorChartered accountantIn shortReturn no. 2072-C is used to report the income from all built and undeveloped properties of property companies NOT subject to corporation tax. It is the FULL version of the results return for property companies taxed under income tax: companies taxed on property income file an annual results return using form 2072-C-SD (full return) OR 2072-S-SD (simplified return), depending on the case. Form 2072-C is not a single document: it is composed AT MINIMUM of return 2072-C-SD and annexes 2072-C-A1-SD and 2072-C-A2-SD — the annexes are not optional. The company's representative MUST file the return and its annexes electronically, before the 2nd working day following 1 May, with an additional 15 calendar days for users of the online filing services, from their professional account, under "Déclarer" then "Revenus SCI non soumises IS". The company reports its result; the SHAREHOLDERS then report their share, each under their own regime — individuals on their form 2044 attached to their overall income tax return, businesses on the actual-profit basis under the rules of their own regime.What you getThe guide and the link to the official site.Tax year 2026Form 2069-FA — the French family tax credit (CIF)
Corporate income taxTax reductions and credits50 % on childcare, 25 % on personal services within a €2,540 limit PER BENEFICIARY. Subsidies come off the base, the excess is refunded even at a loss — and two official pages do not point to the same filing document under income tax.Official form2069-FA-SDFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortThe family tax credit (crédit d'impôt famille, CIF) aims to encourage companies to incur expenditure enabling their employees to RECONCILE family life and working life. Any company with employees may benefit provided it is taxed on an ACTUAL-PROFIT basis, normal or simplified, whether under income tax or corporation tax — a company under the micro-enterprise regime therefore may NOT benefit. The rate varies by category of expenditure: 50 % for childcare expenditure in a facility (creation and operation of private facilities taking children under 6, or payments for care in facilities run by bodies outside the company); 25 % for expenditure financing personal services, WITHIN A LIMIT of €2,540 per calendar year and per beneficiary. The calculation is made per calendar year and the total amount is capped at €500,000 a year. Public subsidies received in respect of eligible expenditure are DEDUCTED from the calculation base. The credit reduces the tax due, and where it exceeds that tax, the authority REFUNDS the excess. Calculation sheet no. 2069-FA-SD is filed with the business tax office (SIE) or the Large Business Directorate (DGE): with corporation tax balance statement no. 2572-SD for a company subject to corporation tax, and with its return for a company subject to income tax.What you getThe guide and the link to the official site.Tax year 2026Form cerfa 14022 — the itinerant trader or craftsperson card
Business formalitiesAccess to the professionTwo authorisations, not one: the occupancy permit covers the place, the card covers the person. €30, four years, and a renewal nobody will remind you of — more than two months after expiry, it all starts again. Fines of €750 and €450.Official form14022*02Free, no accountGuide: about 25 minCompany directorIn shortSelling services or products in public space — street, pavement, square, market, covered market, fair, beach — is an ITINERANT activity, and it requires TWO separate authorisations that are often confused. First, a temporary public space occupancy authorisation (AOT), taking one of three forms depending on the location: an application for a market pitch, a parking permit, or a highway permit. Second, in most cases, the ITINERANT TRADE CARD, obtained through a PRIOR DECLARATION to the chamber of commerce (CCI) or the chamber of trades (CMA) you are attached to, using form cerfa no. 14022. The card costs €30, arrives in about 15 days and within one month at most, and is valid for 4 YEARS. The penalties come at two levels and are often overlooked: the absence of the prior declaration leading to the card carries a €750 fine; forgetting to carry the card on business trips, or forgetting to renew it, costs €450. Four situations are exempt from the card, all based on PROXIMITY between the place of sale and the trader's attachment.What you getThe guide and the link to the official site.Tax year 2026Application for an order for payment — cerfa 12946 or 12948, and the European version
InvoicingCollecting paymentAn enforcement order with no hearing, whatever the amount. The competent court according to the debtor's capacity, the two reforms of 1 September 2026 (service cut to 3 months, the registry informing on its own), and the trap of a partly well-founded order.Official form12946Free, no accountGuide: about 35 minCompany directorFinance directorChartered accountantIn shortWhere amicable recovery has failed, a business may file an application for an order for payment with the court — commercial or civil —, WHATEVER THE AMOUNT of the claim. The commercial court has jurisdiction where creditor and debtor are both traders, where a landlord claims rent from its tenant under a commercial lease, or where the claim arises from an act of commerce; the civil court has jurisdiction in the other cases, in particular where the debtor is a consumer or carries on a professional practice. The application is filed with the registry of the DEBTOR's place of domicile, on form cerfa no. 12946 before the commercial court — €33.47 of registry fees — or cerfa no. 12948 before the civil court, where there are no registry fees. There is no hearing and no adversarial process: the judge decides on the evidence produced by the creditor alone. TWO CHANGES FROM 1 SEPTEMBER 2026: the period for serving the order falls from 6 months to 3 MONTHS, and it is now the registry that informs the creditor directly of any objection, without them having to ask.What you getThe guide and the link to the official site.Tax year 2026Getting furnished tourist accommodation classified (cerfa 11819) — stars, thresholds and tourist tax
Personal income taxFurnished lettingOptional, chargeable, and decisive: for 2025 income, classified means a €77,700 micro threshold and a 50 % abatement, unclassified €15,000 and 30 %. The one-month procedure, the 15 days where silence means acceptance, and the 5 years to diarise.Official form11819*03Free, no accountGuide: about 25 minIndividualCompany directorChartered accountantIn shortThe classification of furnished tourist accommodation is proof of quality: it tells the customer its level of comfort and equipment through the number of stars awarded, across 5 categories from 1 to 5 stars. The procedure is OPTIONAL and CHARGEABLE, and it is started by the host with the accredited or approved assessment body of their choice, using form cerfa no. 11819*03. The body visits the property then, within the month following that visit, hands over a visit certificate comprising an inspection report, an inspection grid and a proposed classification decision for the category stated in the report. The host has 15 DAYS from receipt of the certificate to REFUSE the proposal; after that period, absent a refusal, the classification is ACQUIRED. The decision is valid for 5 YEARS. What is at stake is not cosmetic: for 2025 income, the micro-regime threshold is €77,700 for classified furnished accommodation against €15,000 for unclassified, and the flat-rate abatement 50 % against 30 %.What you getThe guide and the link to the official site.Tax year 2021Declaration of cessation of payments (cerfa 10530) — filing for bankruptcy within 45 days
Business formalitiesDealing with the administrationNeither profit nor total debt is what counts: it is AVAILABLE assets against DUE liabilities — and your premises are not among them. The exact computation, the 45 days that also close the last conciliation window, and why a ban on managing is not automatic.Official form10530*02Free, no accountGuide: about 40 minCompany directorChartered accountantFinance directorIn shortA business is in a state of cessation of payments where its cash is no longer sufficient to settle its debts — in other words where its AVAILABLE ASSETS no longer cover its DUE LIABILITIES. As soon as that state is established, it must, within 45 DAYS, file the declaration of cessation of payments (form cerfa no. 10530*02), formerly known as filing for bankruptcy, with the registry of the competent court. When completing the declaration, the head of the business must choose between the opening of a JUDICIAL REORGANISATION — where they consider that a plan can improve the financial situation — and a JUDICIAL WINDING-UP — where the situation is irretrievably compromised; but it is the court that decides which procedure is actually opened. Filing beyond the 45 days exposes the head of the business to a BAN ON MANAGING: that is not an automatic penalty, as the court examines whether they deliberately delayed.What you getThe guide and the link to the official site.Tax year 2025Adjusting corporate tax instalments — reducing, waiving, and the cost of a wrong estimate
Corporate income taxCorporate tax paymentThe first instalment is computed on a financial year two years old: paying it as claimed means advancing cash on a result that no longer exists. The four adjustment levers, the amount brought to zero, and the 5 % surcharge that penalises an unjustified adjustment.Official form2571-SDFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortDuring a financial year, businesses liable to corporate income tax must pay FOUR instalments, then settle them at the latest on the 15th of the fourth month following the end of the financial year, on the corporate tax balance statement (form 2572-SD). Since a business's activity — and therefore the amount of corporate tax due — changes from one year to the next, you may ADJUST, upwards or downwards, the amount of the instalments claimed from you, according to the tax you expect to owe at the end of your financial year. In practice, the adjustment is made by changing the amount entered on instalment statement no. 2571-SD, which serves as the payment medium — down to ZERO if the instalments already paid will cover the whole of the tax. The safeguard is quantified: where an adjustment is NOT JUSTIFIED, a 5 % surcharge is applied to the amounts still due (French tax code, article 1731 1°), together with the late-payment interest of article 1727.What you getThe guide and the link to the official site.Tax year 2026Form 2734 — disclosing a gift above €15,000 and deferring duties to the death
Personal income taxInheritance and giftsPaying the duties later, on the donor's death, is possible above €15,000. But the election closes if the disclosure is not SPONTANEOUS — a request from the tax authorities is enough to extinguish it. The procedure, the duplicate copy, and the box to tick years later.Official form2734-SDFree, no accountGuide: about 15 minIndividualCompany directorChartered accountantIn shortWhere the manual gift made to you is worth MORE THAN €15,000, you may elect to pay the duties within the month following the donor's death — rather than at the time of the gift. To make that election, you must complete form no. 2734-SD in order to disclose the gift received to the tax authorities and state the election for deferred declaration and payment of the duties. The form sets out the particulars relating to the donor, the donee and the assets given, and it contains the election itself. One condition governs everything: the disclosure must be SPONTANEOUS — through the filing of form no. 2734 — and not the consequence of the donee answering a request from the tax authorities or of a tax audit. The form is sent in DUPLICATE to the registration office for your home address. On the donor's death, the gift must be declared and any duties paid within one month of the date of death.What you getThe guide and the link to the official site.Tax year 2019German status determination procedure (Statusfeststellung) — freelancer or employee?
Payroll and employmentHiringClient and freelancer have the Clearingstelle of the German Pension Insurance decide with binding effect whether the engagement is employment or self-employment (§ 7a SGB IV, form V0027). Applying within one month of the start can defer the start of employment to the decision date. Guide and worked example.Official formFree, no accountFillable onlineGuide: about 45 minCompany directorChartered accountantIndividualIn shortA client and a contractor can have the German Pension Insurance Federal Agency (Deutsche Rentenversicherung Bund, its Clearingstelle) decide, in writing or electronically and with binding effect, whether an engagement is employment (Beschäftigung) or self-employment (§ 7a(1) sentence 1 SGB IV) — online with form V0027, free of charge, in three months on average. The timing of the application decides the consequences: if it is made WITHIN ONE MONTH of the work starting and employment is found, the day the decision is notified counts as the start of employment, provided the worker consents and had cover against sickness and for old age in the meantime (§ 7a(5) SGB IV). Filed later, that deferral does not apply.What you getFilled official formTax year 2026German short-time work allowance — the monthly application (Kug 107)
Payroll and employmentReporting obligationsOnce the loss of work has been notified, the employer recovers the allowance it advanced month by month: one application per calendar month with the settlement list Kug 108, within three calendar months after the month ends (§ 325(3) SGB III). Guide, worked example, completed form.Official formFree, no accountFillable onlineGuide: about 20 minCompany directorFinance directorChartered accountantIn shortThe application for short-time work allowance (Antrag auf Kurzarbeitergeld, form Kug 107) is how an employer recovers, month by month, the allowance it has already advanced to its staff through payroll. It presupposes an approved notification of the loss of work (Anzeige über Arbeitsausfall) and is filed SEPARATELY for EACH calendar month, within a preclusive period of three calendar months that starts when the month being claimed ends (§ 325(3) SGB III). The settlement list (Abrechnungsliste, form Kug 108) and the works council's opinion (Stellungnahme der Betriebsvertretung) must be attached (§ 323(2) sentence 1 SGB III). According to the Federal Employment Agency, the competent office is the employment agency where the payroll office is located.What you getFilled official formTax year 2024Final declaration on Germany's integration subsidy (BA EGZ 07a)
Payroll and employmentHiringOnce the subsidy period ends, you settle the integration subsidy: whether the job continues, interruptions and changes in pay, payslips for the whole subsidy period. The flat amounts fall when pay falls. Guide, worked example and the completed form.Official formFree, no accountFillable onlineGuide: about 30 minCompany directorFinance directorChartered accountantIn shortThe final declaration (Schlusserklärung, form BA EGZ 07a) is the settlement of the integration subsidy (Eingliederungszuschuss): once the subsidy period is over, you tell the employment agency (Agentur für Arbeit) or the Jobcenter whether the employment continues, whether payment of the regular wage was interrupted or the wage changed, and you enclose the payslips for the whole subsidy period. The reason: the subsidy is fixed at the outset in monthly flat amounts, and those amounts are reduced if the relevant pay falls (§ 91(2) SGB III). The deadline is in your grant notice under the heading on submitting documents (Vorlage von Unterlagen); if the employment ends earlier, submit the declaration immediately after it ends.What you getFilled official formTax year 2023Continued-employment declaration on Germany's integration subsidy (BA EGZ 08)
Payroll and employmentHiringAfter the retention period — as long as the subsidy, at most twelve months — you confirm that the subsidised person still works for you. If the job ends earlier, partial repayment looms. Guide, worked example with both repayment caps, and the completed form.Official formFree, no accountFillable onlineGuide: about 15 minCompany directorFinance directorChartered accountantIn shortWith the continued-employment declaration (Weiterbeschäftigungserklärung, form BA EGZ 08) you confirm to the employment agency (Agentur für Arbeit) or the Jobcenter that the subsidised person stayed employed with you after the integration subsidy ended — for the whole retention period (Nachbeschäftigungszeit). That period equals the subsidy period, capped at twelve months (§ 92(2) sentence 5 SGB III). If the employment ends earlier, the subsidy must be partly repaid (§ 92(2) sentence 1) unless one of the five grounds in sentence 2 applies; the declaration is then due immediately, with the reasons and a copy of the dismissal or termination agreement. If you applied online, you submit the declaration directly in the case overview and do not need the form.What you getFilled official formTax year 2026Applying for multiple counting of a severely disabled employee (Germany)
Payroll and employmentReporting obligationsWhere a severely disabled employee's participation in working life meets particular difficulties, the employment agency may count them towards two or three mandatory workplaces (§ 159 SGB IX) — fewer unfilled workplaces, less compensatory levy. When it applies by law, the application, a worked example.Official formFree, no accountFillable onlineGuide: about 30 minCompany directorFinance directorChartered accountantIn shortA severely disabled employee normally counts towards one mandatory workplace (Pflichtarbeitsplatz). The Federal Employment Agency MAY allow them to count towards more than one, and at most three, mandatory workplaces where their participation in working life meets particular difficulties (§ 159(1) sentence 1 SGB IX). The employer applies to its local employment agency (Agentur für Arbeit) with the form “Antrag auf Mehrfachanrechnung” (application for multiple counting). No application is needed where the law itself provides double counting: severely disabled apprentices (§ 159(2) sentence 1), the first year after being taken on at the end of their training (sentence 4), and the first two years after a sheltered workshop, another service provider or with a work budget (Budget für Arbeit, subsection 2a). Every additional workplace counted is one fewer unfilled mandatory workplace — and the compensatory levy (Ausgleichsabgabe) is due for each unfilled one (§ 160(1) sentence 1 SGB IX).What you getFilled official formTax year 2021Counting a severely disabled part-timer under 18 hours a week (Germany)
Payroll and employmentReporting obligationsBelow 18 hours a week a severely disabled employee does not count towards a mandatory workplace — unless the employment agency allows it because the part-time work is necessary owing to the nature or severity of the disability (§ 158(2) sentence 3 SGB IX). Condition, evidence without diagnosis, worked example.Official formFree, no accountFillable onlineGuide: about 20 minCompany directorFinance directorChartered accountantIn shortPositions of fewer than 18 hours a week do not count as workplaces (§ 156(3) SGB IX), and a severely disabled part-time employee counts towards a mandatory workplace (Pflichtarbeitsplatz) only if they work at least 18 hours a week (§ 158(2) sentence 1 SGB IX). The exception is in sentence 3: if they work fewer than 18 hours, the Federal Employment Agency ALLOWS them to count towards one mandatory workplace where the part-time work is necessary because of the nature or severity of the disability. The law does not say “may” here: once the condition is met, admission follows. The employer applies for this “admission” (Zulassung) to its employment agency, with reasons and a medical certificate without diagnosis.What you getFilled official formTax year 2021Issuing the German insolvency pay certificate (Insolvenzgeldbescheinigung)
Payroll and employmentReporting obligationsThe insolvency administrator issues the Insolvenzgeldbescheinigung for each employee at the request of the Federal Employment Agency — or the employer itself where no proceedings were opened (section 314 SGB III). Who certifies, what goes in it, and what a wrong entry costs.Official formFree, no accountFillable onlineGuide: about 30 minCompany directorFinance directorChartered accountantIn shortThe insolvency pay certificate (Insolvenzgeldbescheinigung) is not paperwork for the employee but a DUTY of the insolvency administrator (Insolvenzverwalter): at the request of the Federal Employment Agency, the administrator must certify, for EVERY employee who may be entitled to insolvency pay, the pay earned before the opening of proceedings, the statutory deductions and any payments already made (section 314(1) SGB III). Where no insolvency proceedings are opened, or they are discontinued under section 207 InsO, the duty falls on the EMPLOYER itself (section 314(2) sentence 1). A missing, wrong or late certificate is a regulatory offence (section 404(2) no. 19 SGB III).What you getFilled official formTax year 2021Pension insurance for tradespeople in Germany — questionnaire V0010
Payroll and employmentReporting obligationsAnyone entered in the Register of Craftspersons (Handwerksrolle) who personally meets the entry requirements is subject to German statutory pension insurance by law — even with employees (§ 2 sentence 1 no. 8 SGB VI). What to report, how to answer questionnaire V0010, and the exemption after 18 years of compulsory contributions. Guide and worked example.Official formFree, no accountFillable onlineGuide: about 30 minCompany directorIndividualChartered accountantIn shortA tradesperson whose business is entered in the Register of Craftspersons (Handwerksrolle) and who PERSONALLY meets the requirements for that entry is compulsorily insured in the German statutory pension scheme by operation of law (§ 2 sentence 1 no. 8 SGB VI) — and, unlike self-employed teachers, carers or people working for a single client, EVEN IF they employ staff. They only have to report what is not yet in the Handwerksrolle (§ 190a(1) sentences 2 and 3 SGB VI); according to the Deutsche Rentenversicherung, the chamber of crafts reports the entries. The pension insurance institution then establishes the insurance obligation with questionnaire V0010, and any information it requests must be given without delay (§ 196(1) SGB VI). After at least 18 years of compulsory contributions, the tradesperson can apply to be exempted (§ 6(1) sentence 1 no. 4 SGB VI).What you getFilled official formTax year 2025Exemption from German pension insurance for single-client self-employed — form V0050
Payroll and employmentPersonal situationSelf-employed people with no staff who work essentially for one client are subject to German pension insurance (§ 2 sentence 1 no. 9 SGB VI), but can be exempted for three years as founders or from age 58 (§ 6(1a) SGB VI) — backdated only if they apply within three months. Who, when, and what applies afterwards. Guide and worked example.Official formFree, no accountFillable onlineGuide: about 35 minCompany directorIndividualChartered accountantIn shortAnyone who works with no employee subject to insurance, permanently and essentially for only ONE client, is compulsorily insured in the German statutory pension scheme by law (§ 2 sentence 1 no. 9 SGB VI) — but can apply for exemption with form V0050 in exactly two cases: for three years after FIRST taking up such an activity (business founders), or after reaching age 58 if, following an earlier self-employed activity, they become insured in this way for the first time (§ 6(1a) sentence 1 SGB VI). Exemption is only granted on application (§ 6(2) sentence 1 SGB VI). The deadline is what matters: applied for within THREE MONTHS, it takes effect from when the conditions are met — later, only from receipt of the application (§ 6(4) sentence 1 SGB VI), and contributions remain due for the period in between.What you getFilled official formTax year 2025Voluntary German pension insurance: applying with form V0060
Payroll and employmentPersonal situationAnyone not compulsorily insured in the German pension scheme can pay voluntary contributions from age 16, at an amount of their choice between the minimum and maximum. They only count if paid by 31 March of the following year. Eligibility, deadline, worked example and the completed form V0060.Official formFree, no accountFillable onlineGuide: about 25 minCompany directorIndividualChartered accountantIn shortAnyone who is NOT compulsorily insured in the German statutory pension scheme may insure voluntarily from the age of 16 (§ 7(1) sentence 1 SGB VI) — the application goes to the Deutsche Rentenversicherung on form V0060, online through eAntrag or as a PDF. The amount is yours to choose: the contribution base is any amount between the minimum contribution base and the contribution ceiling (§ 161(2) SGB VI). The deadline that matters is in § 197(2) SGB VI: voluntary contributions are effective only if paid by 31 MARCH of the following year for the year they are meant to cover. After that, only the hardship rule of subsection 3 can help.What you getFilled official formTax year 2024Compulsory pension insurance on application during sickness benefit, unemployment benefit or incapacity — V0030
Payroll and employmentPersonal situationSickness, unemployment or transitional benefit only count automatically towards your pension if you were last compulsorily insured in the year before. Otherwise you must apply under § 4(3) SGB VI — filed within three months, the application takes effect from the start of the benefit. Who is affected, deadlines, step-by-step guide and example.Official formFree, no accountFillable onlineGuide: about 20 minIndividualCompany directorChartered accountantIn shortIf you receive sickness benefit (Krankengeld), injury benefit (Verletztengeld), transitional benefit (Übergangsgeld), unemployment benefit (Arbeitslosengeld) or another benefit listed in § 3 sentence 1 no. 3 SGB VI, you are automatically covered by the statutory pension scheme during that time only if you were last compulsorily insured in the year before the benefit started. If you do NOT meet that condition, you can apply for compulsory insurance (Versicherungspflicht auf Antrag, § 4(3) sentence 1 no. 1 SGB VI). The same applies to a period of incapacity for work or medical rehabilitation without entitlement to sickness benefit because you are not insured, or insured without sickness benefit, in the statutory health scheme — for at most 18 months (no. 2). The application is made on form V0030. Filed within three months, it takes effect from the start of the benefit or incapacity; otherwise only from the day after it is received (§ 4(4) sentence 1 no. 2 SGB VI).What you getFilled official formTax year 2025German pension insurance for employees working abroad: applying with form V0035
Payroll and employmentReporting obligationsWithout a posting (Ausstrahlung), German compulsory pension insurance stops at the border. A body with its seat in Germany can restore it on application for EU, EEA and Swiss nationals working abroad for a limited period (§ 4(1) SGB VI). Conditions, the three-month window, a worked example and the completed form V0035.Official formFree, no accountFillable onlineGuide: about 30 minCompany directorChartered accountantIn shortGerman rules on compulsory insurance apply, where they presuppose employment, to people employed WITHIN THE TERRITORY covered by the Social Code (§ 3 no. 1 SGB IV) — they reach abroad only through posting (Ausstrahlung, § 4 SGB IV). § 4(1) sentence 1 no. 2 SGB VI closes that gap: nationals of an EU state, the EEA or Switzerland employed abroad for a limited period become compulsorily insured on application — where the insurance is applied for by a body whose SEAT IS IN GERMANY. The applicant is therefore not the employee but that body, using form V0035 of the Deutsche Rentenversicherung. If the application is made within three months, the obligation runs from day one (§ 4(4) sentence 1 no. 1 SGB VI). The applying body bears the contributions (§ 170(1) no. 4 SGB VI).What you getFilled official formTax year 2023Certificate of residence for relief from German withholding tax
Sworn statementsReporting obligationsA foreign payee applying to the Federal Central Tax Office (BZSt) for exemption from, or refund of, German withholding tax must prove residence through a confirmation from the tax authority of its own state (section 50c(5) sentence 2 EStG). How to prepare the form and have it confirmed.Official formFree, no accountFillable onlineGuide: about 20 minCompany directorIndividualChartered accountantIn shortThe certificate of residence (Ansässigkeitsbescheinigung) is the proof without which a foreign payee gets no relief from German withholding tax from the Federal Central Tax Office (BZSt): whoever applies for exemption or refund must prove, through a confirmation from the competent tax authority of the OTHER state, that they are resident there (section 50c(5) sentence 2 EStG). You complete the BZSt form with your details, the state of residence and the tax year or period — the confirmation itself, with date, official seal and signature, is added by YOUR home tax authority, not by you.What you getFilled official formTax year 2026Applying for German insolvency pay (Antrag auf Insolvenzgeld, employee form)
Payroll and employmentPersonal situationThe employee applies for insolvency pay (Insolvenzgeld) at the employment agency — within two months after the insolvency event, which may also be a dismissal of the petition for lack of assets (section 324(3) SGB III). Who applies, by when, which documents, and what an advance or a garnishment changes.Official formFree, no accountFillable onlineGuide: about 40 minIndividualIn shortWhen your employer is insolvent and wages are unpaid, it is YOU who applies for insolvency pay (Insolvenzgeld) at your local employment agency (Agentur für Arbeit) — online through the agency's eServices or on the paper form "Antrag auf Insolvenzgeld". What matters most is the exclusion period: two months after the insolvency event (section 324(3) sentence 1 SGB III). The insolvency event is not only the opening of insolvency proceedings, but also the dismissal of the petition for lack of assets, and the complete cessation of business activity where no petition was filed and proceedings are obviously out of the question for lack of assets (section 165(1) sentence 2 SGB III). Only the three months of employment preceding the insolvency event are covered (section 165(1) sentence 1 SGB III): wage arrears from earlier months are not replaced by insolvency pay. The Insolvenzgeld calculator shows which months that means for you.What you getFilled official formTax year 2026German insolvency benefit for shareholder-managing directors — the supplementary sheet
Payroll and employmentPersonal situationInsolvency benefit (Insolvenzgeld) is for employees only (§ 165 SGB III). A shareholder or managing director of a GmbH or UG uses the supplementary sheet to show that he was employed — or encloses the clearing office's status decision. The pension insurance's yardstick: 50 % or a blocking minority rule employment out.Official formFree, no accountFillable onlineGuide: about 50 minCompany directorChartered accountantIn shortInsolvency benefit (Insolvenzgeld) is paid only to employees (§ 165(1) SGB III). If you worked as a shareholder or managing director of a GmbH or UG, you must therefore show that you were EMPLOYED — not self-employed, working under instructions and integrated into the organisation (§ 7(1) SGB IV). If the clearing office of the German pension insurance (Clearingstelle der Deutschen Rentenversicherung) has already ruled on your status, enclose its decision; otherwise the Federal Employment Agency asks for the supplementary sheet for shareholders and managing directors (Zusatzblatt „Gesellschafter/Geschäftsführer“) together with the insolvency benefit claim. The pension insurance's yardstick: a shareholder-managing director is not employed if he holds at least 50 % of the share capital or can block every resolution of the other shareholders under the articles (a comprehensive blocking minority, umfassende Sperrminorität). And the deadline is strict: two months after the insolvency event (§ 324(3) SGB III).What you getFilled official formTax year 2024Supplementary sheet for family members to the German insolvency pay application (Zusatzblatt Familienangehörige)
Payroll and employmentPersonal situationA spouse, child or other relative who worked in the insolvent business receives insolvency pay only as an employee. Without a Deutsche Rentenversicherung decision, the supplementary sheet for family members therefore goes with the application. When it is needed, when not, and why it extends no deadline.Official formFree, no accountFillable onlineGuide: about 30 minIndividualCompany directorIn shortOnly employees receive insolvency pay (Insolvenzgeld). If you worked in the insolvent business as the owner's spouse, civil partner, child or other relative, the employment agency therefore first checks whether your work was employment (Beschäftigung) — non-self-employed work, with instructions and integration into the work organisation as the indicators (section 7(1) SGB IV). If the Deutsche Rentenversicherung has already established this in a status determination procedure, submit its decision; otherwise attach the supplementary sheet for family members (Zusatzblatt "Familienangehörige") to your insolvency pay application (Federal Employment Agency page for employees). The sheet extends no deadline: the application remains bound to the two months after the insolvency event (section 324(3) SGB III).What you getFilled official formTax year 2024Viability statement for the German start-up grant — expert body form BA GZ 04
Payroll and employmentPersonal situationFor the start-up grant (Gründungszuschuss), an expert body — chamber, bank, tax adviser — must certify that the venture is viable (§ 93(2) SGB III). The body completes the form, not the founder. Who may issue it, which documents it needs, who pays.Official formFree, no accountFillable onlineGuide: about 45 minChartered accountantCompany directorIn shortAnyone leaving unemployment to start a business with the start-up grant (Gründungszuschuss) must prove to the employment agency that the venture is viable — by a statement from an expert body (fachkundige Stelle) (§ 93(2), first sentence no. 2 and second sentence, SGB III). Under the statute, expert bodies are in particular chambers of industry and commerce, chambers of crafts, professional chambers, trade associations and credit institutions; the Federal Employment Agency adds tax advisers, auditors, management consultants and start-up advice centres. The expert body — not the founder — completes form BA GZ 04: it reviews the business plan, capital requirement and financing plan, revenue and profitability forecast, CV and proof of qualifications, and gives its verdict. The agency does not pay for it.What you getFilled official formTax year 2025German pension account clarification: form V0100
Payroll and employmentPersonal situationClose the gaps in your German pension record: jobs, studies from 17, child-raising, time abroad. Cooperation is a legal duty (§ 149(4) SGB VI), and six months without objection lead to a formal notice fixing the data. Who is concerned, deadlines, worked example and the completed form V0100.Official formFree, no accountFillable onlineGuide: about 40 minIndividualCompany directorChartered accountantIn shortThe application for account clarification (Antrag auf Kontenklärung, form V0100) is how you close gaps in your German pension record (Versicherungsverlauf) at the Deutsche Rentenversicherung: missing jobs, school and university periods from age 17, child-raising, time abroad. It is not optional: § 149(4) SGB VI obliges insured persons to check the record for accuracy and completeness, state every relevant fact and supply the evidence. The reason not to put it off is in subsection 5: if you do not object within six calendar months after the record is sent, a notice fixes the data that lie more than six calendar years back.What you getFilled official formTax year 2026Reporting changes since your last German pension account clarification (V0300)
Payroll and employmentPersonal situationIf your account has already been clarified, you report what is new on questionnaire V0300 rather than a new application. The notice on your record comes every six years, according to the Deutsche Rentenversicherung, and six months without objection lead to a formal notice fixing the data. When, how, worked example and the completed form.Official formFree, no accountFillable onlineGuide: about 20 minIndividualCompany directorChartered accountantIn shortIf your German pension account has already been clarified, you do not start over: for changes since the last account clarification the Deutsche Rentenversicherung has a separate questionnaire, form V0300 (Fragebogen zu Änderungen seit der letzten Kontenklärung) — online on eAntrag or as a PDF. According to the Deutsche Rentenversicherung, after a clarification insured persons receive a notice on their pension record every six years; that is the moment to check it again. The duty is the same as for the first clarification (§ 149(4) SGB VI), and the same clock runs: without an objection within six calendar months after the record is sent, the data not yet fixed that lie more than six calendar years back are fixed by formal notice (§ 149(5) sentence 1).What you getFilled official formTax year 2026Getting child-rearing periods recognised for your German pension (V0800)
Payroll and employmentPersonal situationA child's first three years count in the German pension like compulsory contributions — 30 months for births before 1992 — plus consideration periods up to the tenth birthday. They are credited to one parent only; an attribution declaration works at most two months back. Rules, example and the completed form V0800.Official formFree, no accountFillable onlineGuide: about 35 minIndividualCompany directorChartered accountantIn shortChild-rearing periods (Kindererziehungszeiten) cover a child's first three years: they begin after the end of the month of birth and end after 36 calendar months (§ 56(1) and (5) SGB VI); for a child born before 1 January 1992 they end after 30 calendar months (§ 249(1) SGB VI). On top of that comes a consideration period (Berücksichtigungszeit) up to the child's tenth birthday (§ 57 SGB VI). The periods are credited to ONE parent only — parents raising the child together decide which one by a joint declaration, which works only for the future and at most two calendar months back (§ 56(2) SGB VI). The application is made with form V0800 of the Deutsche Rentenversicherung.What you getFilled official formTax year 2026Paying pension contributions for past education periods in Germany (V0080)
Payroll and employmentPersonal situationSchool and study periods after 16 that do not count as credited periods can be covered by voluntary back payments — but only if you apply before your 45th birthday. The contribution values at the time of payment apply. Conditions, deadlines, example and the completed form V0080.Official formFree, no accountFillable onlineGuide: about 25 minIndividualCompany directorStudentIn shortFor periods of school or university education after the age of 16 that do not count as credited periods (Anrechnungszeiten) and are not already covered by contributions, insured persons can apply to PAY voluntary contributions retroactively (§ 207(1) SGB VI) — using form V0080 of the Deutsche Rentenversicherung. The hard limit is age: the application can only be made until the 45th birthday (§ 207(2), first sentence, SGB VI). The amount follows the minimum assessment base, the contribution ceiling and the contribution rate in force AT THE TIME OF PAYMENT — not the values of the years you were studying (§ 209(2) SGB VI).What you getFilled official formTax year 2024Getting German pension contributions refunded (V0900, resident in Germany)
Payroll and employmentPersonal situationThose who cannot reach the five-year qualifying period — as exempt persons, at standard retirement age or as survivors — can have the share of pension contributions they bore themselves refunded, at the earliest 24 months after compulsory insurance ended. It is final: every pension claim from those periods lapses. Eligibility, exclusions, worked example and the completed form V0900.Official formFree, no accountFillable onlineGuide: about 40 minCompany directorIndividualChartered accountantIn shortIf you cannot reach the five-year general qualifying period (allgemeine Wartezeit, section 50(1) SGB VI) and so cannot get a German pension, you can apply to have your pension contributions refunded (Beitragserstattung) — in three situations covered by form V0900 for applicants living in Germany: persons exempt from or released from compulsory insurance (section 210(1a) SGB VI), insured persons who have reached the standard retirement age (subsection 1 no. 2), and survivors with no entitlement to a survivor's pension (subsection 1 no. 3). A refund is only made once 24 calendar months have passed since compulsory insurance ended and no new compulsory insurance has begun (subsection 2), and only for the share the insured person bore (subsection 3). It is final: the insurance relationship is dissolved and no claims remain from the periods covered (subsection 6).What you getFilled official formTax year 2026Offsetting an early-retirement pension reduction: requesting the statement (V0210)
Payroll and employmentPersonal situationTaking a German old-age pension early costs 0.3 per cent per month (section 77 SGB VI). From age 50 you can buy back that reduction with extra contributions — but only after the pension insurance has issued a statement calculating the amount. Eligibility, process, worked example and the completed form V0210.Official formFree, no accountFillable onlineGuide: about 15 minCompany directorIndividualChartered accountantIn shortTaking a German old-age pension early reduces it for good: the access factor (Zugangsfaktor) falls by 0.003 below 1.0 for every calendar month of early drawing (section 77(2) sentence 1 no. 2(a) SGB VI) — 0.3 per cent per month. The reduction can be offset by paying contributions up to the standard retirement age (section 187a(1) sentence 1 SGB VI). Form V0210 does not pay anything yet: it requests the STATEMENT (Auskunft) that calculates the amount and in which you declare that you intend to take the early pension. Without that statement there is no offsetting payment (section 187a(1) sentence 2 and (1a) sentence 1), and a legitimate interest in it only exists after your 50th birthday (section 187a(1a) sentence 2).What you getFilled official formTax year 2024Applying for a German old-age pension (Rentenantrag, form R0100)
Payroll and employmentPersonal situationThe German state pension does not start by itself: statutory pension benefits are paid only on application. Apply within three calendar months of meeting the conditions and the pension starts from the earliest possible month; apply later and it starts only from the month of the application. Which old-age pension, which deadline, a worked example and form R0100 filled in.Official formFree, no accountFillable onlineGuide: about 60 minIndividualCompany directorChartered accountantIn shortA German old-age pension does not start by itself: statutory pension benefits are provided on application (§ 19 sentence 1 SGB IV), and the procedure begins with the application (§ 115(1) sentence 1 SGB VI). The deadline that costs money is in § 99(1) SGB VI: if you apply by the end of the THIRD calendar month after the month in which you meet the conditions, the pension is paid from the calendar month at whose start the conditions were met. If you apply later, it is paid only from the calendar month in which you apply — nothing is paid for the months before. The Deutsche Rentenversicherung recommends applying about three months before the intended start, online through eAntrag or on form R0100 (Rentenantrag).What you getFilled official formTax year 2026Conversion application R0110 — from your current German pension to an old-age pension
Payroll and employmentPersonal situationAlready drawing a German pension, for example for reduced earning capacity, and want to switch to an old-age pension? That is what the short application R0110 is for. For the standard old-age pension it is often unnecessary, only the highest pension is paid, and once on an old-age pension there is no way back. Guide, deadlines and worked example.Official formFree, no accountFillable onlineGuide: about 40 minIndividualCompany directorIn shortIf you already draw a pension from the German statutory pension insurance (Deutsche Rentenversicherung), for example a pension for reduced earning capacity (Erwerbsminderungsrente), and want to move to an old-age pension (Altersrente), the tool is the short application R0110, which the pension insurance calls the conversion application (Umwandlungsantrag). For the standard old-age pension (Regelaltersrente) you often do not need it: anyone who drew a pension for reduced earning capacity or a child-raising pension (Erziehungsrente) until reaching the standard retirement age then receives the standard old-age pension unless they decide otherwise (section 115(3) sentence 1 SGB VI). The application matters when you want to switch to an old-age pension BEFORE the standard retirement age. Where several own pensions are due for the same period, only the highest is paid (section 89(1) sentence 1 SGB VI). And once an old-age pension has been granted with binding effect, there is no way back to the reduced-earning-capacity pension (section 34(2) SGB VI).What you getFilled official formTax year 2026Pensioners' health insurance notification (KVdR, form R0810)
Payroll and employmentReporting obligationsAnyone applying for a German statutory pension files form R0810 for the health insurance fund with the application. Compulsory KVdR cover applies if you were statutorily insured for nine tenths of the second half of your working life — with three years credited per child. Conditions, worked example and the completed form R0810.Official formFree, no accountFillable onlineGuide: about 30 minIndividualCompany directorChartered accountantIn shortAnyone applying for a German statutory pension must file, together with the application, a notification for the competent health insurance fund (§ 201(1) sentence 1 SGB V) — this is form R0810 of the Deutsche Rentenversicherung, which passes it on to the fund without delay (sentence 2). The fund uses it to decide on compulsory membership in the pensioners' health insurance (Krankenversicherung der Rentner, KVdR). Membership applies if, from first taking up gainful work until the pension application, you were a member or family-insured for at least nine tenths of the SECOND HALF of that period (§ 5(1) no. 11 SGB V); three years are credited for each child, stepchild or foster child (§ 5(2) sentence 3). The KVdR is COMPULSORY INSURANCE, not a claim for money: anyone who does not qualify and stays voluntarily or privately insured applies instead for the subsidy under § 106 SGB VI.What you getFilled official formTax year 2024Applying for the pensioners' health insurance subsidy (form R0820)
Payroll and employmentPersonal situationPensioners voluntarily insured in the German statutory scheme or privately insured receive a subsidy from the pension insurer: half of the contribution that would fall on their pension — at most half of their actual costs if privately insured. Those compulsorily insured in the KVdR do not get it. Conditions, calculation, worked example and the completed form R0820.Official formFree, no accountFillable onlineGuide: about 20 minIndividualCompany directorChartered accountantIn shortPensioners who are voluntarily insured in German statutory health insurance, or with a private health insurer under German supervision, receive with their pension a subsidy towards their health insurance costs (§ 106(1) sentence 1 SGB VI) — applied for with form R0820 at the Deutsche Rentenversicherung. It equals half of the amount obtained by applying the general statutory contribution rate plus an additional contribution rate to the amount of pension paid (Zahlbetrag): the fund's own additional rate for the voluntarily insured (subsection 2), the AVERAGE additional rate for the privately insured (subsection 3). Privately insured pensioners receive at most half of what they actually pay. The subsidy is a CASH BENEFIT for those NOT compulsorily insured in the pensioners' health insurance (KVdR): anyone who is at the same time compulsorily insured does not get it (subsection 1 sentence 2).What you getFilled official formTax year 2026Applying for rehabilitation from the German pension insurance (G0100)
Payroll and employmentPersonal situationRehabilitation before pension: on form G0100 insured persons apply for medical rehabilitation and other participation benefits. For the self-employed, insurance status decides: six months of compulsory contributions in two years suffice — voluntary contributions do not. Conditions, transitional allowance, guide and worked example.Official formFree, no accountFillable onlineGuide: about 40 minCompany directorIndividualChartered accountantIn shortForm G0100 is how insured persons apply to the German statutory pension insurance (Deutsche Rentenversicherung) for participation benefits (Leistungen zur Teilhabe) — above all medical rehabilitation. The statute puts rehabilitation BEFORE a pension: participation benefits take priority over pension benefits (§ 9(1) sentence 3 SGB VI, the "Reha vor Rente" principle). Two hurdles decide: the personal one (earning capacity considerably at risk or reduced, § 10(1)) and the insurance one (§ 11). For the self-employed the trap lies in the second: the short route of six calendar months of COMPULSORY contributions in the last two years (§ 11(2) no. 1) is not open to someone who is only voluntarily insured.What you getFilled official formTax year 2026Pro forma invoice for export
InvoicingIssuing invoicesA priced document that is NOT an invoice: it collects no VAT and is never booked. What customs and the bank look for: the pro forma wording, the Incoterms 2020 rule with its named place, the HS code and the origin. Generate it as PDF and Word, in the contract currency.ActioFin templateFree, no accountGuide: about 12 minCompany directorFinance directorChartered accountantIn shortA pro forma invoice (facture pro forma in French) is a preliminary commercial document issued before the actual transaction takes place. It describes the goods, their value and the terms of sale in detail, but carries no accounting or tax significance — it collects no VAT and is never posted to the books. For French companies exporting goods, the pro forma serves three core purposes: satisfying customs formalities, enabling the overseas buyer's bank to open a documentary credit (letter of credit), and formalising a firm quotation. The document must visibly bear the words "Facture pro forma", state the applicable Incoterm 2020 with a named place, identify the goods' country of origin, include the customs Harmonised System (HS) code, and show both unit and total values in the agreed currency.What you getPDF · WordTax year 2026French advance-payment invoice (facture d'acompte)
InvoicingIssuing invoicesIssued when the advance is collected, it makes VAT chargeable immediately. The trap is not the advance but the balance: forgetting to deduct it means invoicing twice. Generate the advance-payment invoice as PDF and Word.ActioFin templateFree, no accountGuide: about 12 minCompany directorChartered accountantFinance directorIn shortFrench businesses must issue a deposit invoice (facture d'acompte) whenever a payment is received before goods are delivered or services are performed — this obligation stems from Article 289-I-1°-b of the Code général des impôts (CGI, France's general tax code). For service contracts, VAT becomes due at the moment of receipt: it must appear on the invoice and be reported on the CA3 (the monthly VAT return) for that same month, under Article 269-2-b CGI. For goods deliveries, VAT is only triggered at the date of delivery, unless the business has opted for the régime des débits (debit-basis VAT accounting). A balance invoice (facture de solde), issued at delivery or project completion, deducts all prior deposits and applies VAT only to the remaining untaxed balance. Failing to issue a deposit invoice exposes the seller to a penalty of up to 50% of the uninvoiced amount under Article 1737-I CGI.What you getPDF · WordTax year 2026Sworn statement of address: free template
Sworn statementsHome and residenceGenerate your sworn statement of address for free (Word and PDF): when it suffices, when a named proof is required, mandatory wording and mistakes to avoid.ActioFin templateFree, no accountGuide: about 5 minIndividualStudentIn shortThe sworn statement of address (attestation de domicile) certifies where you live, when the requesting body accepts it instead of (or alongside) a utility bill or rent receipt. No CERFA form exists: generate your dated, signable statement below, for free (Word or PDF).What you getPDF · WordTax year 2026Declaration of non-conviction and filiation: free template
Sworn statementsPersonal situationRequired when registering with the RCS and the RNE: generate your dated and signed declaration free of charge (Word or PDF), filiation included — omitting it is what gets the formality rejected.ActioFin templateFree, no accountGuide: about 5 minCompany directorIndividualIn shortThe declaration of non-conviction and filiation is required when registering a business with the French trade and companies register (RCS) and the national business register (RNE). The director declares that no conviction or sanction bars them from running a business, and states their filiation. No set form is imposed: a dated and signed declaration is enough — generate yours below, free of charge.What you getPDF · WordTax year 2026French credit note (avoir) and corrective invoice
InvoicingIssuing invoicesCorrect an issued invoice without breaking the audit trail: reference to the original invoice, VAT-exclusive amount of the reduction and the corresponding VAT — the three statements on which VAT recovery depends. Generate the credit note as PDF and Word.ActioFin templateFree, no accountGuide: about 10 minCompany directorChartered accountantFinance directorIn shortAn issued invoice is never corrected by editing or destroying it. Two routes exist: issue a new invoice cancelling and replacing the previous one, or — following established commercial practice — issue a credit note. Either way the document must refer to the original invoice. A credit note must also state the amount excluding tax of the reduction granted and the corresponding VAT amount, failing which the VAT cannot be recovered.What you getPDF · WordTax year 2026Compulsory particulars on a business-to-business invoice
InvoicingIssuing invoicesThe particulars of article L441-9 of the French Commercial Code, item by item, the fine of up to €375,000, and why a pro forma invoice is not an invoice under French law. Generate a compliant invoice (up to three lines) as PDF and Word.ActioFin templateFree, no accountGuide: about 15 minCompany directorChartered accountantFinance directorIn shortBetween businesses, an invoice must carry the particulars set by article L441-9 of the French Commercial Code: identity and addresses of the parties, date of the transaction, quantity and precise description, unit price excluding VAT, discounts acquired, settlement date, early-payment discount terms, late-payment interest rate, and the purchase order number where one exists. A breach exposes the issuer to an administrative fine of up to €375,000 for a legal entity.What you getPDF · WordTax year 2026French hosting certificate: free generator
Sworn statementsHome and residenceGenerate your hosting certificate (attestation d'hébergement) for free (Word and PDF): expected wording, attachments, validity — and the document ready to print and sign.ActioFin templateFree, no accountGuide: about 5 minIndividualStudentIn shortThe hosting certificate (attestation d'hébergement) certifies that you host a person at your home. It serves as the hosted person's proof of address for French procedures (ID card, passport, bank, prefecture…), together with your identity document and a recent proof of address in your name. Fill in the fields below to generate the certificate ready to print (Word or PDF) — free of charge.What you getPDF · Word · .zip fileTax year 2026Non-taxation statement: free template and official notice
Sworn statementsPersonal situationThe official proof (tax notice, ASDIR) downloads for free from impots.gouv.fr — and when a sworn statement is enough, generate it here (Word and PDF), with the mistakes to avoid.ActioFin templateFree, no accountGuide: about 5 minIndividualStudentIn shortThe real proof of non-taxation is your tax notice (or the filing-status notice, available right after filing online) — downloadable for free from your personal account on impots.gouv.fr. The sworn statement generated below only serves when the requesting body accepts it while waiting for, or in the absence of, the notice.What you getPDF · WordTax year 2026Maintenance payment declaration: free template
Sworn statementsPersonal situationGenerate your maintenance-payment declaration for free (Word and PDF): proof for the CAF or a landlord, support for the tax deduction, required wording and mistakes to avoid.ActioFin templateFree, no accountGuide: about 5 minIndividualIn shortThe maintenance-payment declaration (attestation de pension alimentaire) certifies that you pay (or receive) family support: it serves as proof for the CAF, a landlord or the administration, and supports the payer's tax deduction. There is no CERFA form: generate your dated, signable declaration below, for free (Word or PDF).What you getPDF · WordTax year 2026Sworn statement of main residence: free template
Sworn statementsHome and residenceGenerate your main-residence sworn statement for free (Word and PDF): sale and capital-gains exemption, what counts as actual residence, required wording and mistakes to avoid.ActioFin templateFree, no accountGuide: about 4 minIndividualIn shortThe sworn statement of main residence certifies that a dwelling is your actual, habitual home. It is commonly requested when selling (the main-residence capital-gains exemption depends on it), for a loan or an administrative file. Generate your dated, signable statement below, for free (Word or PDF).What you getPDF · WordTax year 2026French sworn statement: free generator
Sworn statementsPersonal situationGenerate your attestation sur l'honneur for free (Word and PDF): required wording, legal value, mistakes to avoid — and the document ready to print and sign.ActioFin templateFree, no accountGuide: about 4 minIndividualCompany directorIn shortA sworn statement (attestation sur l'honneur) is a written declaration by which you certify that a fact or situation is true (residence, hosting, family situation, no conviction…). No CERFA form is required in the general case: a dated and signed declaration is enough. Fill in the fields below to generate your statement ready to print (Word or PDF) — free of charge.What you getPDF · WordTax year 2026Share transfer register of a French SAS — what goes in it and why it matters when shares change hands
Business formalitiesShares and shareholdersThe ledger a French simplified joint-stock company keeps itself for its shares: the three required entries, what to record on a sale, the update of shareholder accounts that makes the sale binding on the company, then registration with the tax office and its 0.1% duty (€25 minimum). Generate the entry for a share sale as PDF and Word.ActioFin templateFree, no accountGuide: about 20 minCompany directorChartered accountantIn shortA French SAS (simplified joint-stock company) has to keep a ledger of every movement in the shares and other securities it has issued — a contribution, a sale, a gift, a pledge or a split between bare ownership and usufruct. Three things must appear in it: when the transaction took place; each holder's surname, first names and address; and, for each holder, how many securities they own, of which class and under which serial numbers. The ledger may be on paper or electronic, through a shared electronic recording system, and what it records is kept for 6 years. No penalty attaches to failing to keep it, yet it is the evidence that the sales entered in it really happened — and when shares are sold, the sale only binds the company once it is entered in the ledger and the shareholders' individual accounts are updated. The sale is then registered with the tax authorities, with a duty of 0.1% of the price and never less than €25.What you getPDF · WordTax year 2026Tax rescrit: obtaining a binding position
Business formalitiesDealing with the administrationThree months to answer — but silence means approval only for specific rescrits, never for the general one. No CERFA form, and since 2025 no imposed model either: generate the request as PDF and Word.ActioFin templateFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortA rescrit is the tax administration's formal position on the interpretation of a tax provision or on your factual situation. It becomes binding on the administration: no reassessment may then rest on a contrary interpretation. The ordinary time limit is three months — but beware, for the GENERAL rescrit, silence does NOT mean agreement. Only the specific rescrits listed exhaustively carry tacit approval. There is no CERFA form.What you getPDF · WordTax year 2026French rent receipt (quittance de loyer) and partial-payment receipt
InvoicingCollecting paymentFree, on request, rent and charges shown separately — and since April 2024, refusing one is an offence. The trap: a partial payment calls for a receipt, never a quittance. Generate either as PDF and Word.ActioFin templateFree, no accountGuide: about 5 minIndividualCompany directorIn shortA landlord must provide a rent receipt (quittance) free of charge to a tenant who asks for one, showing rent and service charges separately. No fee may be charged for it. Two points change everything: where payment is PARTIAL, the landlord must issue a simple receipt (reçu) and not a quittance; and since 11 April 2024, refusing to issue either is a criminal offence punishable by one year's imprisonment and a €20,000 fine.What you getPDF · WordTax year 2026Self-employed manager's pay: is there a payslip?
Payroll and employmentReporting obligationsNo — and it is not a matter of tolerance. A majority manager is neither an employee nor under the general scheme: what evidences their pay is the shareholders' minute, not a payslip. With the real majority threshold, the one « 51% » misses — and the minutes or sole-shareholder decision to generate as PDF and Word.ActioFin templateFree, no accountGuide: about 15 minCompany directorChartered accountantIn shortA majority manager of a French SARL, or a shareholding manager of an EURL under the self-employed scheme, receives NO payslip — and need not produce one. A payslip is an employer's duty towards an employee, and such a manager is neither an employee nor covered by the general social security scheme. What evidences their pay is the decision setting it: the articles of association or a shareholders' minute, plus the accounting entry and the transfer.What you getPDF · WordTax year 2026Formal notice to pay — chasing and recovering an unpaid invoice amicably
InvoicingCollecting paymentA polite chaser is not a formal notice: it takes "sufficient notice". The three accepted forms, the effect on interest already accrued, the subcontractor's specific obligation, and what is left once amicable recovery has failed.ActioFin templateFree, no accountGuide: about 15 minCompany directorFinance directorChartered accountantIn shortWhen a business finds that its customers are paying late, it must react quickly. It may first try to recover the unpaid amounts amicably, without starting court proceedings: this usually takes the form of a reminder and then, if that fails, a formal notice to pay (mise en demeure). Neither step IS COMPULSORY, and a reminder is not a prerequisite for sending a formal notice or a summons for payment before the court. A formal notice may be given in three ways: by a summons, an act of a commissioner of justice; by registered letter with acknowledgement of receipt containing SUFFICIENT NOTICE, that is drafted in terms clear and formal enough to qualify as a formal notice; or through the contract itself where it provides that the debtor is put on notice by the mere fact that payment has fallen due. Between businesses, late-payment penalties are due from the date on which payment should have been made, and the formal notice stops the interest that has been running since the default.What you getPDF · WordTax year 2026DUERP — the single occupational risk assessment document
Payroll and employmentHiringMandatory from the first employee, with no imposed model, to be kept 40 years in its successive versions. The annual update duty only starts at 11 employees, and the administrative fine multiplies by the number of workers affected.ActioFin templateFree, no accountGuide: about 90 minCompany directorFinance directorIn shortThe single occupational risk assessment document (document unique d'évaluation des risques professionnels, DUERP) is MANDATORY in every company AS SOON AS THE FIRST EMPLOYEE IS HIRED. The employer first identifies and assesses the risks present in the company, then records in the DUERP the result of that assessment of the health and safety risks to which employees may be exposed. The document contains two items: the INVENTORY of hazards and the result of the assessment of the risks identified, and the LIST of risk prevention and employee protection actions. NO MODEL IS IMPOSED by the Labour Code, and the employer chooses the medium — paper or digital. Three figures to remember: the DUERP, in its successive versions, must be kept for 40 YEARS from the date it was drawn up; it must be updated AT LEAST ONCE A YEAR from 11 employees (below 11, only on a decision to alter working conditions or when new information is gathered); and its absence or failure to update exposes the employer to the fine for fifth-class petty offences — up to €1,500 for an individual and €7,500 for a legal entity, doubled on repeat. A separate ADMINISTRATIVE fine of up to €4,000 may also be applied AS MANY TIMES AS THERE ARE WORKERS affected by the breach.What you getThe guide and the link to the official site.Tax year 2026Modelo 303: Spanish VAT self-assessment
VATVAT returnQuarterly from 1 to 20 April, July and October and 1 to 30 January, or monthly: who files the 303, which boxes to fill in, when to carry forward or claim a refund — guide, deadlines and worked example.ActioFin templateFree, no accountGuide: about 45 minCompany directorFinance directorChartered accountantIn shortModelo 303 is Spain's periodic VAT (IVA) self-assessment: the business or self-employed person reports the output VAT on their transactions, subtracts the deductible input VAT on purchases and ends up with an amount to pay, a credit to carry forward or, in some cases, a refund. It is filed online: quarterly returns from 1 to 20 April, July and October, and the fourth-quarter return from 1 to 30 January; monthly returns from the 1st to the 30th of the following month.What you getPDF · WordTax year 2026Modelo 130: quarterly income tax prepayment for the self-employed in Spain
Personal income taxSelf-employed income20% of year-to-date net income, less earlier payments and withholdings: who files the 130 under direct assessment, the reduction for low incomes and the quarterly deadlines — guide, boxes and worked example.ActioFin templateFree, no accountGuide: about 30 minCompany directorChartered accountantIn shortModelo 130 is the quarterly personal income tax (IRPF) prepayment of self-employed people taxed under direct assessment (estimación directa), standard or simplified. Using year-to-date figures from 1 January, the general rule applies 20% to the positive net income, then subtracts the prepayments of earlier quarters and the withholdings suffered. It is filed from 1 to 20 April, July and October, and from 1 to 30 January for the fourth quarter.What you getPDF · WordTax year 2026Modelo 036: registering as a business or professional in Spain
Business formalitiesRegistrationRegistering in the Spanish register of businesses, professionals and withholding agents before starting, reporting changes within a month and deregistering: who files the 036, the simplified return that replaced the 037 and the deadlines — guide and worked example.ActioFin templateFree, no accountGuide: about 40 minCompany directorChartered accountantIn shortModelo 036 is the census return with which a business owner or self-employed professional registers in the Spanish Tax Agency's register of businesses, professionals and withholding agents, then reports any later change and, on ceasing activity, deregisters. Registration is filed before the activity starts; changes, as a rule, within one month. Since 3 February 2025 modelo 037 no longer exists: its simplified version is offered within the 036 itself.What you getPDF · WordTax year 2026Modelo 111: Spanish income tax withheld on salaries and professional fees
Payroll and employmentReporting obligationsPaying over, quarterly or monthly, the tax withheld on salaries, fees and other income: who files the 111, which boxes to fill in, when it is nil and when it is not filed — guide, deadlines and worked example.ActioFin templateFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortModelo 111 is the self-assessment through which anyone paying salaries, professionals' fees and other income subject to withholding pays over to the Spanish Treasury the income tax (IRPF) withholdings and payments on account they have made. Most self-employed people and small companies file it quarterly, in the first twenty calendar days of April, July, October and January; large companies and public bodies with a budget above 6 million euros file monthly.What you getPDF · WordTax year 2026Modelo 390: Spanish annual VAT summary return
VATVAT returnThe annual VAT summary, due from 1 to 30 January: who must file it, who is exempt (simplified scheme, property letting, registers kept on the electronic office) and how to prepare it from the year's 303 returns — guide, deadlines and worked example.ActioFin templateFree, no accountGuide: about 60 minCompany directorFinance directorChartered accountantIn shortModelo 390 is the annual VAT summary return: on top of their periodic self-assessments (modelo 303), VAT taxpayers file a summary of the year. It is filed online during the first thirty calendar days of January of the following year. Exempt from it are, among others, quarterly filers whose only activities are under the simplified VAT scheme or the letting of urban property, and those who keep their VAT registers on the Tax Agency's electronic office.What you getPDF · WordTax year 2025Modelo 349: Spanish recapitulative statement of intra-Community transactions
VATVAT returnWho files modelo 349, when it is monthly or quarterly (50,000-euro threshold), which key to use for each intra-Community transaction and how to correct it — guide, deadlines and worked example.ActioFin templateFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortModelo 349 is Spain's recapitulative statement of intra-Community transactions: every business or professional that makes intra-Community supplies or acquisitions of goods or services must file it, whatever their VAT scheme. It is monthly as a rule, and quarterly when neither the current quarter nor any of the previous four shows more than 50,000 euros, excluding VAT, of goods supplies and intra-Community services. It is filed online within the first twenty calendar days of the month after the period, and is not filed for periods with no such transactions.What you getPDF · WordTax year 2026Modelo 369: One Stop Shop VAT return (Union scheme)
VATVAT returnWho files modelo 369, when its distance sales and electronic services are taxed at destination (10,000-euro limit), how to register with form 035, what is reported by Member State of consumption and how to correct it — guide, deadlines and example.ActioFin templateFree, no accountGuide: about 40 minCompany directorFinance directorChartered accountantIn shortModelo 369 is the quarterly VAT return of the One Stop Shop: a business established in Spain that sells goods at a distance or supplies services to consumers in other Member States reports, in a single return filed with the Spanish Tax Agency, the VAT due in each Member State of consumption and pays it in one payment. It is filed during the calendar month following the quarter, even when there were no transactions, after registering for the Union scheme with form 035.What you getPDF · WordTax year 2026Spanish VAT number (NIF-IVA): registering in the Register of Intra-Community Operators (ROI) with modelo 036
VATVAT returnWho needs a Spanish VAT number to trade with businesses in other EU countries, how to register in the ROI with modelo 036 (boxes 582 and 584), what happens if the Tax Agency does not decide within three months and how to check a customer's VAT number in VIES.ActioFin templateFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortTo make intra-Community supplies of goods or intra-Community acquisitions of goods subject to VAT, to receive services from non-established suppliers for which it accounts for the VAT, or to supply services located in another Member State where the customer accounts for the VAT (unless they are only exempt services), a business established in the Spanish VAT territory (mainland Spain and the Balearic Islands) needs a VAT number (NIF-IVA): its NIF with the ES prefix. It is obtained by registering in the Register of Intra-Community Operators (ROI) with modelo 036, ticking box 582 and entering in box 584 the expected date of the first transaction. If the Tax Agency has not decided within three months, the request may be deemed refused.What you getPDF · WordTax year 2026Form 100: the Spanish income tax return (IRPF)
Personal income taxIncomeWho must file the Spanish income tax return (EUR 22,000 and 15,876 limits, self-employed always), deadlines of the 2025 return, draft return, 60%/40% split payment, late-filing surcharges and corrective return — guide and example.ActioFin templateFree, no accountGuide: about 60 minIndividualCompany directorChartered accountantIn shortForm 100 is the annual Spanish personal income tax return (Impuesto sobre la Renta de las Personas Físicas, IRPF). For the 2025 return, Order HAC/277/2026 set the filing period from 8 April to 30 June 2026, and direct debit of the payment until 25 June. Those who filed on time could split the payment interest-free: 60% on filing and 40% by 5 November 2026. A late return is still filed; if tax is payable and there was no prior request from the tax authority, a surcharge of 1% plus an additional 1% for each full month of delay applies. If the late filing causes no financial loss to the Treasury, for example because no tax is payable, there is no surcharge, but there is a fixed fine of EUR 200, halved if the return is filed without a prior request.What you getPDF · WordTax year 2026Form 360: refund of VAT paid in another EU Member State
VATVAT refundWho files Spanish form 360, the deadline (30 September of the following year), when the Tax Agency does not forward the application, what it contains and who refunds the VAT — guide, deadlines and example.ActioFin templateFree, no accountGuide: about 40 minCompany directorFinance directorChartered accountantIn shortForm 360 is the application with which a business or professional established in the Spanish VAT territory claims back VAT paid in another European Union Member State. It is filed only electronically on the Spanish Tax Agency (Agencia Tributaria) e-office, which acknowledges receipt and decides within 15 days whether to forward it to the Member State of refund; that State decides and pays the refund. The deadline is 30 September of the year after the VAT was paid.What you getPDF · WordTax year 2026BNC receipts register
Personal income taxSelf-employed incomeMandatory for every self-employed professional under the controlled-declaration regime (CGI art. 99). Kept chronologically, at the ACTUAL date of collection — BNC accounting is cash-basis, not accruals.Official procedure, no printed formFree, no accountGuide: about 15 minChartered accountantCompany directorIndividualIn shortThe registre des recettes BNC (mandatory revenue register for self-employed liberal professionals) is the core accounting document required of any professional in France operating under the régime de la déclaration contrôlée (the full real-income tax regime, filed on form 2035). Mandated by Article 99 of the Code général des impôts (CGI — France's general tax code), the register must record each payment chronologically, detailing the actual date of receipt, the gross amount, the payment method, and the client's full identity whenever a transaction exceeds EUR 76 in cash or is settled by any other means. Professionals under the micro-BNC regime (annual gross receipts at or below EUR 83,600 in 2026) may use a simplified version: a daily total suffices when each individual cash payment remains below EUR 76. The register must be retained for six years and produced on demand by the French tax authorities (Direction générale des finances publiques).What you getThe guide and the link to the official site.Tax year 2026Umbrella company invoice
InvoicingIssuing invoicesIssued by the umbrella company to the end client, on behalf of the contractor it employs. What the invoice must make legible: the assignment on one side, the management fee on the other.Official procedure, no printed formFree, no accountGuide: about 12 minCompany directorFinance directorChartered accountantIn shortIn France's portage salarial (umbrella company) model, the invoice is always issued by the portage company — never by the consultant — to the client business. This legal framework is set out in Articles L1254-1 to L1254-32 of the Code du travail (French Labour Code), introduced by Ordonnance n°2015-380 of 2 April 2015, which codified the regime originally established by Loi n°2008-596 of 25 June 2008. The invoice covers the intellectual service performed by the consultant, the portage company's management fee (frais de gestion, typically 5%–15% of the pre-tax service value), and VAT at the standard French rate of 20%. Mandatory billing mentions are governed by Article 289 of the Code général des impôts (French General Tax Code — CGI). Because the portage company is the sole legal creditor, its full bank details (RIB — relevé d'identité bancaire, i.e. IBAN and BIC) must appear on every invoice before the client remits payment. The arrangement is further governed by the Collective Bargaining Agreement for portage salarial (IDCC 3219), concluded on 22 June 2017 and extended by ministerial order on 1 October 2018.What you getThe guide and the link to the official site.Tax year 2026URSSAF contributions for the self-employed
Payroll and employmentReporting obligationsTwo schemes behind one label: micro-social takes a percentage of declared turnover, the real regime charges on professional income. Confusing them distorts the whole calculation.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorChartered accountantIndividualIn shortSelf-employed workers in France — travailleurs non salariés (TNS), covering independent contractors, tradespeople, shop owners, liberal professionals and majority shareholders of an SARL — pay social contributions to URSSAF under two distinct schemes in 2026. Auto-entrepreneurs (micro-entrepreneurs) apply the micro-social flat-rate levy to their declared turnover on a monthly or quarterly basis: 12.3% on goods sales and furnished accommodation (BIC purchases-sales category), 21.2% on commercial or artisanal services (BIC), 25.6% on unregulated liberal professions (BNC). TNS operating under the régime réel (actual-income basis) — meaning contributions calculated on real, not forfeit, income — make provisional contributions based on the income of the two previous years: contributions for year N are first computed on N−2 income, then adjusted on N−1 income as soon as it is declared, and regularised on the actual income of year N once that in turn is declared (income tax return, form 2042 C PRO, on impots.gouv.fr). Missing or late declarations attract a 5% surcharge plus 0.2% monthly interest on unpaid amounts. Knowing which scheme and caisse (social fund) apply to your situation is the essential first step before any payment.What you getThe guide and the link to the official site.Tax year 2026Employer certificate for France Travail
Payroll and employmentReporting obligationsDue at the end of every contract, with no CERFA number and electronically from 11 employees upwards: when to hand it over, what it contains, and the fines for failing to deliver it.Official procedure, no printed formFree, no accountGuide: about 10 minCompany directorChartered accountantIndividualIn shortThe employer certificate for France Travail is due at the end of every employment contract, whatever the reason: it is what allows the employee to claim unemployment benefits. From 11 employees upwards, transmission to France Travail must be electronic. It has no CERFA number and is usually produced from the payroll software, through the DSN social return.What you getThe guide and the link to the official site.Tax year 2026Urssaf vigilance certificate
Payroll and employmentReporting obligationsMandatory from €5,000 excl. tax per contract: how to download it from your urssaf.fr account, its six-month validity and the client's verification duty — guide and example.Official procedure, no printed formFree, no accountGuide: about 5 minCompany directorFinance directorChartered accountantIn shortThe vigilance certificate proves that your business is up to date with its social declarations and contributions. You download it from your urssaf.fr account, under the certificates section; it must be given to your client for any contract of at least €5,000 excl. tax, and renewed every six months until the contract ends.What you getThe guide and the link to the official site.Tax year 2026Occupancy return — "Gérer mes biens immobiliers"
Business formalitiesDealing with the administrationSince the housing tax on main residences was abolished, the tax administration no longer knows how dwellings are occupied: every owner, companies and property-holding SCIs included, has to report it. The occupancy situations the DGFiP documents, what must be given about the occupant, and the 1 July 2026 deadline, served as read on 12 September 2026 and already past.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortThe occupancy return is the duty that replaced, for the tax administration, what the old housing tax used to tell it. In 2023 the housing tax was abolished for all main residences, but the housing tax on second homes, the tax on vacant dwellings and the housing tax on vacant dwellings were kept: the administration therefore needs to know exactly how residential premises are occupied. Every owner — including a company, a property-holding SCI, a usufructuary or a co-owner in undivided ownership — declares, for each of their premises, on what basis they occupy them and, where they do not occupy them themselves, the identity of the occupants or the reason the premises are empty. The return is filed online through the "Gérer mes biens immobiliers" service, from the personal tax account for an individual and from the business account for a company.What you getThe guide and the link to the official site.Tax year 2026European services declaration (DES) — services sold within the EU
VATVAT returnYou invoice a business client in Belgium, Ireland or Spain: the service is not taxed in your hands, but it must be reported to the customs authorities every month. The four conditions, the services outside the scope, the real deadline — the 10th working day, not ten days — and why being under the VAT registration threshold is no escape.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorChartered accountantFinance directorIn shortThe European services declaration (DES) is the monthly summary through which a supplier established in metropolitan France sends the customs authorities the services it has supplied to VAT-registered customers in another European Union member state. It collects no VAT: it lets the tax administration check, after the fact, how those services were taxed, since they are taxed in the customer's hands under the reverse charge. It is due where four conditions are met — the supplier is established in metropolitan France, the customer is in another member state, the customer is VAT-registered and acting as such, and the service is taxable in the customer's state. Only the SUPPLIER files it: the duty never falls on the customer, and it also covers businesses under the French VAT registration threshold, which must for that purpose apply for an intra-Community VAT number — the tax administration does not issue them one automatically.What you getThe guide and the link to the official site.Tax year 2026VAT recapitulative statement and EMEBI survey — trade in goods within the EU
VATVAT returnSelling goods within the European Union triggers a tax formality, the recapitulative statement, and sometimes a second, purely statistical one, the EMEBI survey — answered only if the customs authorities wrote to you. What separates them, the order to do them in, and the €750 and €1,500 fines.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorFinance directorChartered accountantIn shortWhen a business sells goods to a customer in another member state, it must send the customs authorities a recapitulative statement: the document in which the filer sets out the supplies it made, generally in the previous month, to a European Union member state. It lets the tax administration check, after the fact, how intra-Community supplies were taxed. Alongside it sits a second formality of a different nature: the monthly survey of intra-EU trade in goods (EMEBI), which is STATISTICAL, and which is answered only by those who received a letter or email notice from the customs authorities. Both are completed on the same online platform, DEBWEB2, and are done at the same time — starting with the survey where it applies. The recapitulative statement covers DISPATCHES only: a business that made acquisitions alone does not have to file one.What you getThe guide and the link to the official site.Tax year 2026Asking the French tax administration for time to pay
Business formalitiesDealing with the administrationA VAT or corporate tax instalment you cannot pay can be negotiated, but on precise terms: being up to date with your returns, offering security or standing surety, and knowing which debts do not qualify. The payment plan, its two-year maximum, what a termination triggers, and when to go through the CCSF instead.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortA company facing exceptional, one-off difficulties may ask the tax administration for time to pay: the public accountant may grant it as an exception, in the form of a payment plan whose term is always under two years. The request is made by the company's legal representative to the business tax office it reports to, in writing or orally at a meeting, supplying the documents that evidence the difficulties and setting out the circumstances in detail. Two conditions govern everything: the company must be up to date with its current tax returns, and the delay must stem from temporary, exceptional and unforeseeable difficulties. Not every debt qualifies — withholding tax on salaries, income tax and local business tax instalments and late-recovery interest are excluded, without the list the administration gives being exhaustive, as are registration duties where their payment is a precondition for a formality.What you getThe guide and the link to the official site.Tax year 2026Closing a French sole trader business — declaration and striking off
Business formalitiesRegistrationClosing down is a run of deadlines that get confused: 30 days to declare the cessation on the formalities window, 60 days for the final return of profit, 30 days for VAT under the standard VAT regime, 90 days after being struck off for the Urssaf as a sole trader. The returns to file, and the effect people forget — the business and personal estates are merged.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorIndividualChartered accountantIn shortTo close down for good, a sole trader files a cessation of activity declaration on the company formalities window website, within 30 days of stopping the business. That declaration is not enough on its own: several tax and social security steps must also be completed. For a sole trader, only once they are done is the business struck off the various registers and left with no legal existence; for a micro-entrepreneur, the official page specific to them states that the cessation declaration strikes the business off the national business register automatically — and off the trade and companies register where the activity is commercial — so those steps remain due but do not gate that striking off. The deadlines follow one another and must not be confused: 30 days to declare the cessation, then 60 days for the final return of profit, 30 days for the final VAT return under the standard VAT regime, 60 days for the CVAE, and, as a sole trader, 90 days after being struck off for the income declaration to the Urssaf. That 60-day deadline for the return of profit is the one the sole trader page sets for both regimes, under the standard regime and as a micro-entrepreneur alike; the page specific to micro-entrepreneurs instead points to the income tax filing season. The two official pages diverge: while the gap remains, the shorter deadline — 60 days — is the prudent course. One major legal effect comes with cessation, and it is too often overlooked: the sole trader's business and personal estates are MERGED into a single estate, and creditors may then claim payment against all of their assets.What you getThe guide and the link to the official site.Tax year 2026Registering a business on the French formalities window
Business formalitiesRegistrationSince 2023 there are no more formality centres: creation, amendment and cessation must all go through a single online window. What the creation filing covers, who may file on your behalf and under what written authority, and which entities are excluded.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorIndividualChartered accountantIn shortSince 1 January 2023, the formalities for creating, amending and ceasing a business must be completed online on the company formalities window. Using this digital single window is compulsory: it replaces the business formality centres, which have been abolished, and covers every business whatever its legal form or activity. On creation it carries, depending on the business, registration, the declaration of the start of activity or the declaration of a company's beneficial owners. The filer creates a personal user account on first login, enters the information, attaches the digital documents, then tracks progress from the dashboard of their personal account while the relevant bodies — the statistics institute, the social security and tax services, the commercial court registries and the chambers of trade — process what they receive.What you getThe guide and the link to the official site.Tax year 2026Intra-Community VAT number — getting yours, checking a partner's
VATVAT returnAutomatic if you are liable for VAT, applied for otherwise — and it is businesses under the registration threshold that get this wrong most often. The four situations that require it, the trap that costs you the threshold regime (giving it to a supplier, not asking for it), and the VIES check before invoicing.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorChartered accountantFinance directorIn shortThe intra-Community VAT number is an individual tax identification number, issued by the tax administration of the country where the business is based when it is first registered. In France it is made up of the country code FR, a 2-digit check key and the business's 9-digit Siren number. It is compulsory for a business LIABLE for VAT — one that must charge it and pay it over — and the business tax office issues it automatically. A business that is a taxable person without being liable for VAT, one under the registration threshold for instance, does not receive it as a matter of course: it must ASK for it, through the messaging service of its business account on impots.gouv.fr. The number must appear on the business's commercial documents — invoices, quotes — and on its administrative ones, such as VAT returns.What you getThe guide and the link to the official site.Tax year 2026Reclaiming VAT paid in another European Union country
VATVAT refundHotels, tolls, fuel, trade fairs: VAT borne in another member state can be reclaimed, but the claim is filed in France, not abroad. The 30 September deadline, the €400 and €50 minimums, the attachment thresholds and the ten breakdown codes.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorFinance directorChartered accountantIn shortA business established in France and registered for VAT can reclaim the VAT it paid in another European Union member state — the tolls, hotel, fuel and car hire of a business trip abroad. The claim is not made to the foreign authority: it is filed on the business account at impots.gouv.fr, which passes it on. Three conditions: being a taxable person in France, claiming for transactions carried out and taxed in another member state, and having carried out in that state no supplies of goods, supplies of services or imports subject to VAT. The deadline is 30 September of the year FOLLOWING the one in which the VAT became chargeable, and the state receiving the claim then has 4 months to deal with it, extended to 6 or 8 months where it asks for further documents.What you getThe guide and the link to the official site.Tax year 2026VAT single window (OSS-IOSS) — selling to consumers across the EU
VATVAT returnSelling online to Belgian, German or Spanish consumers makes the VAT due in their country for most transactions, subject to a condition the official page sets out. Without the single window you must register with each of them; with it, a single return from your business account — quarterly under the EU and non-EU regimes, monthly under the import regime. The three regimes, the registration timetable that is easily missed, and when an intermediary becomes compulsory.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorFinance directorChartered accountantIn shortSince 1 July 2021, distance sales of goods to non-taxable persons are, for most transactions, taxable in the member state of CONSUMPTION. Without the single window, a seller would have to register with the tax authority of every country where it has customers. The VAT single window — OSS-IOSS, for "One-Stop-Shop" and "Import One-Stop-Shop" — is the OPTIONAL scheme that avoids this: you identify yourself only in the member state where you are established, report all eligible transactions there, and the VAT due in the other countries is reported and paid in a single return from your business account. It covers three regimes — OSS EU, non-EU OSS, and IOSS for imported goods with an intrinsic value of no more than €150 — and it is open to any taxable business, including one under a derogating regime such as the French VAT registration threshold.What you getThe guide and the link to the official site.Tax year 2026French payslip — the seven zones and the required statements
Payroll and employmentReporting obligationsSince 1 July 2023 the payslip is organised in seven zones, and three easily confused figures sit side by side on it: net pay, taxable net and the net social amount. What goes in each zone, the €450 fine per payslip not given, and the three retention periods.Official procedure, no printed formFree, no accountGuide: about 35 minCompany directorFinance directorChartered accountantIn shortEvery employee must receive a payslip when their wages are paid. Since 2017 electronic delivery is the RULE and paper the exception, unless the employee objects — they may refuse electronic delivery by telling their employer. The content is not left open: since 1 July 2023 the payslip is organised in seven zones — identification of employer and employee, pay, social security contributions, net pay and taxable net, net social amount, income tax, and closing statements. The employer keeps a copy, on paper or electronically, for 5 years on the business premises; beyond that it must guarantee the employee access to their payslips either for 50 years from issue, or for 6 years after they retire. Failing to hand payslips over regularly exposes the employer to a fine of up to €450 per payslip not given, plus damages.What you getThe guide and the link to the official site.Tax year 2026Single staff register — what it must contain from the first employee
Payroll and employmentHiringNo official template exists, and that is what misleads: it is the entries that are compulsory, not the form. The literal entries required by contract type, the separate parts for interns and civic service volunteers, and the €750 fine per employee concerned.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorFinance directorChartered accountantIn shortThe single staff register exists to make employment transparent in every establishment of a business. It must be opened as soon as the FIRST employee is hired. No particular form is imposed — no template, no required medium — but certain entries are compulsory, and they differ depending on whether the person is an employee, an intern or a civic service volunteer, the last two having to appear in a SEPARATE part of the register. Entries are made in order of hiring for employees, and in order of arrival for interns and volunteers. The register may be kept digitally after consulting the works council, and it is kept available to the labour inspectorate and to works council members. The absence of a register, a failure to update it, or a missing compulsory entry can attract a fine of up to €750 per employee concerned.What you getThe guide and the link to the official site.Tax year 2026Declaring your claim when a customer is in insolvency proceedings
Business formalitiesDealing with the administrationYour customer is in receivership or liquidation: chasing gets you nowhere, you must declare, and you have two months from publication of the opening judgment. What the statement must contain, why it is signed and sent in a particular way, and what remains possible once the deadline has passed.Official procedure, no printed formFree, no accountGuide: about 35 minCompany directorFinance directorChartered accountantIn shortWhen a customer enters safeguard, receivership or judicial liquidation proceedings, an unpaid invoice is no longer chased with a reminder: it is DECLARED. The creditor sends a statement of claim to the court-appointed administrator — in receivership or safeguard — or to the liquidator, whose name appears in the publication of the opening judgment in the official bulletin of civil and commercial notices. The deadline is 2 MONTHS from that publication, and the sanction is blunt: claims that are not declared are left out of the proceedings and will therefore not be paid — the creditor is time-barred. No particular form is required, but the content is prescribed, and supporting documents — copies of the invoice, purchase order, delivery note — are attached under a schedule. A standard form exists.What you getThe guide and the link to the official site.Tax year 2026Construction subcontracting invoice — the VAT reverse charge
InvoicingIssuing invoicesA construction subcontractor invoices without VAT and carries the wording "autoliquidation"; it is the receiving business that pays the tax over. The work covered, the TWO return lines that differ on each side, and the 5% fine when the receiving business forgets.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortIn the building and civil engineering sector, the VAT reverse charge applies where work is carried out by a SUBCONTRACTOR for a principal that is registered for VAT. The subcontractor does not charge VAT: it puts the wording "autoliquidation" on its invoice. It is the receiving business — the one that brought the subcontractor in — that pays the VAT directly to the tax administration, and that then charges VAT to its own client. The mechanism moves who is liable; it does not remove the tax. Two reporting consequences follow, and they are not symmetrical: the receiving business enters the amount excluding VAT of the services received on the "other taxable transactions" line of its VAT return, while the subcontractor enters its own on the "other non-taxable transactions" line. Forgetting to apply the reverse charge costs a fine of 5% of the deductible amount.What you getThe guide and the link to the official site.Tax year 2026French apprenticeship tax — reporting the main part and the balance
Payroll and employmentReporting obligationsTwo fractions, two calendars: 0.59% reported every month through the payroll declaration, 0.09% reported once a year on the April one and paid in May. The monthly exemption for employers of apprentices, codes 995 and 996, and the Alsace-Moselle case, which has no balance at all.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortThe French apprenticeship tax funds apprenticeships and technological and vocational training. It is computed on the pay given to employees and is reported through the monthly payroll declaration (DSN) — there is no separate form. The point that governs everything: it has TWO fractions that do not follow the same calendar. In the general case the rate is 0.68% of payroll, made up of a main part of 0.59% reported and paid MONTHLY through the payroll declaration, and a balance of 0.09% reported ANNUALLY on the April declaration and paid in May. In the Alsace-Moselle departments the rate is 0.44%, all of it falls under the main part, and there is no "balance" fraction to report or pay. An employer of apprentices may be exempt, month by month, on two cumulative conditions assessed on the previous month.What you getThe guide and the link to the official site.Tax year 2026Monthly payroll declaration (DSN) — the French employer's monthly filing
Payroll and employmentReporting obligationsOne filing a month that both reports AND pays contributions, and feeds the collection agency, the employment service and the health insurance fund. The deadline that shifts with headcount and with paying in arrears, and the event notification that goes within 5 days without waiting for the next month.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortThe monthly payroll declaration (DSN) replaces a very large number of separate returns: it lets the employer pay social security contributions and send the social bodies — the collection agency, the agricultural social insurance fund, the employment service, the health insurance fund — the information needed for employees' social cover. It is filed once a month online on net-entreprises.fr: this is the "periodic" declaration. Its date depends on headcount: no later than the 15th of the month following the paid work period for a business with fewer than 50 staff, the 5th for a business with 50 or more. Alongside that monthly filing sit EVENT NOTIFICATIONS — sick leave, accident at work, end of contract — which follow a deadline of their own: the "event notification" must be sent within 5 days of the event.What you getThe guide and the link to the official site.Tax year 2026Referring the French business ombudsman — dispute with a customer or supplier
Business formalitiesDealing with the administrationUnjustified withholdings, abusive penalties, abrupt termination, an unpaid research tax credit: a free, confidential scheme that preserves the commercial relationship where a writ would end it. The two conditions of access, the six parts of the form, and the effect on your time limits for legal action.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortThe French business ombudsman helps company heads settle disputes amicably with another business or with the administration. The service is free, fast and confidential: every exchange takes place in the strictest confidence, which protects both commercial secrecy and the reputation of the businesses involved. Referral is made online through a six-part form, and a mediator makes contact within 7 DAYS to confirm they have jurisdiction and to set out a plan of action — including for persuading the other party to accept, since mediation is voluntary on both sides. Two conditions filter access: the parties must be in a business relationship, that is a regular professional or commercial relationship of some standing, and the dispute is generally for an amount above €1,500.What you getThe guide and the link to the official site.Tax year 2026French vocational training contribution — the main levy and the fixed-term one
Payroll and employmentReporting obligations0.55% below 11 employees, 1% above — but crossing the threshold changes nothing for five consecutive years. And employing a single fixed-term worker triggers an extra 1% levy that many overlook. Base, exclusions, reporting codes and sector regimes.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortThe vocational training contribution funds access to continuing training for employees and jobseekers. It is collected by the social security agency through the monthly payroll declaration, and its rate depends on headcount: 0.55% of gross payroll below 11 employees, 1% from 11 upwards. It covers companies whatever their legal form, tax regime, activity or headcount — there is no floor. Two points trip employers up: employing staff on fixed-term contracts triggers an ADDITIONAL contribution, the CPF-CDD, of 1% of the payroll paid to them; and crossing the 11-employee threshold upwards only takes effect after FIVE consecutive calendar years above it — it is not the year of crossing that counts.What you getThe guide and the link to the official site.Tax year 2026Challenging the French tax administration amicably
Business formalitiesDealing with the administrationFour routes that are not used at the same moment: hierarchical appeal during an audit, request for relief outside one, departmental tax conciliator, ombudsman. The two traps that cost most: the appeal stops neither the audit nor the payment demanded.Official procedure, no printed formFree, no accountGuide: about 35 minCompany directorFinance directorChartered accountantIn shortWhere a business disagrees with the French tax administration, several amicable routes exist before going to court, and they are not used at the same moment. DURING a tax audit: a first-level hierarchical appeal to the divisional or principal inspector named on the audit notice; then a second-level appeal to the departmental contact; then the ombudsman of the economic and financial ministries, which requires a hierarchical appeal to have been made first. OUTSIDE an audit: a request for relief to the business tax office, seeking a write-off or a reduction; then the departmental tax conciliator if the answer is unsatisfactory; then the ombudsman. Two traps dominate: a hierarchical appeal during an audit DOES NOT STOP the audit, and a request for relief GIVES NO RIGHT to defer payment — the tax is still demanded while it is considered.What you getThe guide and the link to the official site.Tax year 2026Compulsory quote — which activities, which required items
InvoicingIssuing invoicesPlumbing, locksmithing, chimney sweeping, pest control: for a closed list of jobs, a prior quote is not a commercial courtesy but a duty, backed by fines of up to €15,000. The fourteen required items, the hourly rate that must be shown including VAT, and the earnest-payment/deposit distinction that decides who is bound.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorIndividualChartered accountantIn shortBefore buying a product or a service, the customer must be told its essential features, its price and the delivery or completion date — information usually gathered in a quote. In building and home equipment work, giving a prior quote is COMPULSORY, for a closed list of jobs and callouts running from masonry to chimney sweeping, from locksmithing to servicing fire extinguishers. Failing to give that quote carries an administrative fine of up to €3,000 for a sole trader and €15,000 for a company. The content is not left open: fourteen items are required, including the hourly labour rate INCLUDING VAT, how estimated time is counted, and a statement of whether the quote is free or paid for — with its cost where it is paid for.What you getThe guide and the link to the official site.Tax year 2026Ten-year liability certificate — what a builder must hand over
Business formalitiesAccess to the professionThe certificate is not supplied on request: it is attached to quotes and to the invoice, and given to the client before the site opens. The official template, the work that must be declared under the policy, when the ten years start, and why a subcontractor is not covered.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortBuilders must take out ten-year civil liability insurance, and must take it out BEFORE work starts. It covers making good defects that, within ten years of handover, threaten the soundness of the structure or make it unfit for its purpose. Two documentary duties follow, and they are the ones that shape a construction business's daily life: before the site opens, the professional must GIVE the client a certificate of ten-year civil liability insurance — an official template exists — and that certificate must be ATTACHED to quotes and to the invoice. Failing to take out the cover carries 6 months' imprisonment and/or a €75,000 fine.What you getThe guide and the link to the official site.Tax year 2026Personal services — registration, approval and the tax advantage
Business formalitiesAccess to the professionIt is registration, itself optional, that opens the tax advantage to your clients — and its price is the exclusive activity condition. The twenty-six occupations, the five that require approval, the exemption opened to micro-businesses on 1 January 2025, and the logo required on your quotes and invoices.Official procedure, no printed formFree, no accountGuide: about 35 minCompany directorIndividualChartered accountantIn shortPersonal services cover twenty-six occupations that must be carried out AT THE HOME of the people being helped. Registration is OPTIONAL but recommended: it is what lets the organisation obtain tax advantages and pass them on to its clients, and it covers every occupation in the sector. Approval, by contrast, is compulsory for certain activities only — two where the organisation employs the worker, five where the client does —, all concerned with caring for and accompanying children under 3 and disabled children under 18. Registration and approval both go through the same online service, Nova. The price of the tax advantage is demanding: the exclusive activity condition commits the organisation to devoting itself EXCLUSIVELY to personal services.What you getThe guide and the link to the official site.Tax year 2026Becoming a French estate agent — professional card and financial guarantee
Business formalitiesAccess to the professionSix conditions to meet before opening, including the one most often underestimated: the financial guarantee, €30,000 then €110,000, and per ACTIVITY carried on. The accepted qualifications and the experience that replaces them, what the mandate must contain, and why property management allows no exemption.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorIndividualChartered accountantIn shortWorking as an independent French estate agent means meeting six conditions before opening: a qualification at degree level at least OR professional experience in property, meeting the conditions for carrying on a commercial activity, no personal bankruptcy or disqualification from managing — shown by the second extract of the criminal record —, a financial guarantee, professional indemnity insurance, and the professional card itself, on top of setting the business up with its registration and identifiers. The financial guarantee is the point most often underestimated: at least €30,000 for the first two years of trading, then at least €110,000, and that sum applies to EACH activity carried on — transactions, property management, block management.What you getThe guide and the link to the official site.Tax year 2026General terms of sale — what they must contain
InvoicingIssuing invoicesCompulsory before the contract with a consumer, supplied on request to a business: the content changes with the customer, and a business with 5 employees can fall into the consumer regime. The three items that are not negotiable, and the price of saying nothing about payment periods.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorFinance directorChartered accountantIn shortGeneral terms of sale tell the customer the terms on which a product or service is sold: a set of clauses drafted by the seller setting the contractual framework — payment terms, delivery times, guarantees, return conditions. In a dispute they are the reference legal framework allowing the business to assert its rights. The duty depends on the customer: towards a BUSINESS customer, terms of sale are not compulsory, but where they exist and the customer asks for them, the seller must supply them; towards a CONSUMER, the seller must provide them before the contract is concluded, as pre-contractual information. Three items are not negotiable between businesses: the payment conditions, the late-payment penalties, and the €40 fixed recovery charge.What you getThe guide and the link to the official site.Tax year 2026Joining the Tese simplified employment scheme
Payroll and employmentHiringA free service from the French social security collection network that produces payslips, works out contributions and tax, and files the monthly payroll declaration for you. What changes everything since 1 January 2026: you can enrol only some of your staff, the rest staying with your accountant.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorChartered accountantFinance directorIn shortThe Tese scheme run by the French social security collection network exists to simplify the formalities of employing staff, with the aim of saving employers time on staff administration. The service is FREE, and it does more than collect: it produces payslips, works out the social security contributions due, works out employees' income tax, produces the statement of contributions and of tax withheld at source, files the monthly payroll declaration and certain annual returns — the annual summary statement, the tax certificate, the return of annual gross payroll. Since 1 January 2026 a business may use it for SOME of its employees only, the rest being handled by a third-party filer, an accountant for instance.What you getThe guide and the link to the official site.Tax year 2026Withholding income tax at source — the employer's obligations
Payroll and employmentReporting obligationsYou never compute the rate: the administration sends it, employee by employee, and you have 60 days to apply it. The three rates — individualised, household, neutral —, the three cases that trigger the neutral rate, and why a self-employed person pays instalments rather than being withheld.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortWithholding at source means deducting part of an employee's income tax from their pay every month. The employer never sets the rate: it is determined FOR EACH EMPLOYEE by the tax administration, from their latest income tax return, then sent to the employer — every month, so that the rate applied reflects the most recent position. The employer has 60 DAYS to apply a rate made available to it. The scheme is fully built into the monthly payroll declaration: the employer withholds at the same time as social security contributions, then pays the amount over to the business tax office. Three rates coexist: the individualised rate, which applies by default, the household rate, which the employee may ask for, and the neutral rate, which depends only on the pay given.What you getThe guide and the link to the official site.Tax year 2026Flat-rate final payment — opting in, computing, opting out
Personal income taxSelf-employed incomeOne payment covering tax and contributions, worked out as turnover comes in — but access depends on the household's reference income, not on turnover, and the option is declared to the social security collection agency before 30 September. The 1% and 1.7% rates, and the second annual return that taxes nothing.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorIndividualChartered accountantIn shortThe flat-rate final payment is an OPTIONAL way of handling income tax that a French micro-entrepreneur may choose instead of being subject to withholding at source. Income tax and social security contributions are then rolled into a single payment, made monthly or quarterly depending on the frequency chosen, and the tax is worked out by applying a rate directly to the turnover excluding VAT that is reported — 1% for retail, catering and accommodation excluding furnished letting, 1.7% for other commercial activities. Two conditions govern access: a household reference income for year N-2 below a threshold that depends on family circumstances, and an option declared to the social security collection agency on a strict timetable — before 30 September of the previous year, or before the last day of the 3rd month following setting up.What you getThe guide and the link to the official site.Tax year 2026Artist-author social contributions
Payroll and employmentReporting obligationsThe Urssaf replaced the AGESSA for collection in 2019 and for affiliation in April 2026. 2026 rates, bases by regime, and the rule everyone misses: being withheld from does not remove the filing duty.Official procedure, no printed formFree, no accountGuide: about 20 minIndividualCompany directorChartered accountantIn shortSocial contributions for French artist-authors have been collected by the Urssaf since 1 January 2019, and since 1 April 2026 the Urssaf also decides affiliation: the AGESSA and the Maison des artistes no longer perform those roles. The overall rate borne by the artist is about 16.20% in 2026, and the publisher or distributor adds 1.10%. Key point: being deducted at source NEVER removes the annual filing duty.What you getThe guide and the link to the official site.Tax year 2026DPAE — pre-hiring declaration
Payroll and employmentHiringThe mandatory formality before any hire: the 8-day window, Urssaf or MSA, information to prepare, the receipt — and the real cost of hiring with the linked calculators.Official procedure, no printed formFree, no accountGuide: about 10 minCompany directorIn shortThe DPAE (pre-hiring declaration) is the mandatory formality BEFORE any employee starts work: it is sent to the Urssaf (or the MSA for the agricultural scheme), online, at the earliest 8 days before the hire and at the latest before work or the trial period begins. One declaration covers the employee's registration, social protection and the prevention medical visit.What you getThe guide and the link to the official site.Tax year 2026Professional premises rent return (DECLOYER)
Corporate income taxReporting obligationsThe tenant reports each year the rent of professional premises occupied on 1 January, through EDI-TDFC and with no paper form: who is concerned, which deadline, and why those rents bear on the CFE business property tax.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorFinance directorChartered accountantIn shortDECLOYER is the return through which a company reports the rent of the professional or commercial premises it leases as of 1 January. It is filed exclusively through the EDI-TDFC channel, at the same time as the corporate results return: there is no CERFA number and no paper version. It is due even when the rent has not changed.What you getThe guide and the link to the official site.Tax year 2026Kbis extract: getting one, and what it costs
Business formalitiesRegistrationFree through MonIdenum for a director on their own company, chargeable for everyone else. Kbis, K extract and RNE certificate are not the same document — and the three-month rule does not exist.Official procedure, no printed formFree, no accountGuide: about 10 minCompany directorChartered accountantFinance directorIn shortThe Kbis extract evidences a company's registration with the French trade and companies register (RCS); the K extract is its equivalent for a registered sole trader. A director obtains it free of charge for THEIR OWN company through MonIdenum. For any other request it remains chargeable: €3.06 electronically, €4 by post, €2.44 at the registry. No form, no CERFA number: issuance is an act of the registrar on simple request.What you getThe guide and the link to the official site.Tax year 2026Giving your sole trader business to a relative — the 7 steps and the real cost
Personal income taxInheritance and gifts€320,000 passed to a son means €44,000 of duty if nothing is done, and far less with the Dutreil pact (75 % exempt) and early transmission (−50 % below 70), which cumulate. The seven steps, the three publicity and objection deadlines, and what the universal transfer does NOT carry over.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantIndividualIn shortA sole trader may pass their business on to a family member without asking for any financial consideration. The gift is subject to several formalities designed to protect the donor, the donee and the creditors of the business. The process has seven steps: choose the type of gift (simple gift, gift-partition, or a gift of bare ownership only with reservation of the usufruct), identify the assets to be transferred, draw up the transfer deed — drafting it is COMPULSORY —, register it with the tax registration office, pay the gift duty, comply with the publicity formalities, then file the income and VAT returns. Two schemes cut the cost sharply: the Dutreil pact, which gives a partial exemption of 75 % of the value of the business, and early transmission, which adds a 50 % reduction of the gift duty where the donor is under 70. They CUMULATE with each other and with the allowances based on the family relationship.What you getThe guide and the link to the official site.Tax year 2026Giving shares in a société civile — approval, notarial deed, liability warranty
Personal income taxInheritance and giftsA manual gift is IMPOSSIBLE here: a notarial deed is compulsory on pain of nullity. Who must be approved and who is exempt, the 6 months that amount to tacit approval, the seven clauses of a workable liability warranty, and €320,000 given to a son brought down from €44,000 to €22,000 of duties.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorChartered accountantIndividualIn shortA gift of company shares means, for a partner (the donor), transferring to a recipient (the donee) the rights they hold in the share capital of the business. A gift of company shares MUST be made by notarial deed: it cannot therefore be made as a manual gift, and the deed is drawn up in authentic form on pain of nullity (Civil Code, article 931). Five steps: choose the form of the gratuitous transfer — simple gift or gift-partition, the latter being open only to the donor's presumptive heirs or their children —, check whether the partners' approval is required, have the deed drawn up by a notary, provide for an asset or liability warranty, then compute and pay the registration duties. The approval rule varies with the capacity of the donee: a gift to an ascendant or a descendant is EXEMPT from approval, unless the articles of association provide otherwise, whereas a gift to a partner, to a spouse or to a third party is in principle subject to it.What you getThe guide and the link to the official site.Tax year 2026Recovering a claim below €5,000 — the simplified procedure by commissioner of justice
InvoicingCollecting paymentAn enforcement order without a judge, in one month, for a €14.92 filing fee and €29.76 only if it works. The exact banded fee scale, the debtor's silence that counts as refusal, and the limitation period suspended from their agreement.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortWhere a customer has not paid a claim below €5,000, a simplified recovery procedure may be started. It is run by a COMMISSIONER OF JUSTICE and allows payment to be claimed within a shortened period of one month, without going before a judge. It is a PARTICIPATORY procedure: the debtor may accept or refuse to take part, and a failure to reply within the one-month period amounts to an implied refusal. If they accept, the commissioner of justice proposes an agreement on the amount to be paid and the payment arrangements; once that agreement is made, they issue an ENFORCEMENT ORDER, a copy of which is given to the debtor free of charge. If they refuse — expressly or by their silence — or if they disagree on the amount and the terms proposed, the procedure ends and the creditor may go before a judge: order for payment, interim payment application or summons for payment. The filing fee of €14.92 including tax is borne by the creditor; the €29.76 including tax fee for issuing the enforcement order is due only where the debtor accepts.What you getThe guide and the link to the official site.Tax year 2026Flat-rate withholding exemption — the statement to file before 30 November
Sworn statementsReporting obligations12.8 % withheld at source from your dividends or interest even though you are below the thresholds: a sworn statement avoids it. The four thresholds people confuse, the official BOFiP model word for word, and what the exemption does not cover.Official procedure, no printed formFree, no accountGuide: about 10 minCompany directorIndividualChartered accountantIn shortWhen a company pays dividends or an investment produces interest, a non-final flat-rate withholding of 12.8 % is deducted AT SOURCE, as a payment on account of income tax. A taxpayer whose reference tax income is below the thresholds can be EXEMPTED — they do not pay less tax, they avoid a cash advance that would only be refunded the following year. The exemption is obtained by a SWORN STATEMENT given to the financial institution BEFORE 30 NOVEMBER of the year preceding the year the income is paid. There are FOUR reference tax income thresholds for year N-2, and you must take the right one: €25,000 for a single person and €50,000 for a couple (married or in a civil partnership) for INTEREST; €50,000 for a single person and €75,000 for a couple for DIVIDENDS. Two warnings the source states expressly: the exemption does NOT cover social levies, which remain due; and for proceeds from life insurance contracts and lump-sum withdrawals from a retirement savings plan, the request may be made no later than when the income is received. The wording of the statement need not be invented: the tax authority publishes the model in its official bulletin (BOFiP), in two versions depending on whether the income is interest (article 125 A of the French tax code) or dividends (article 117 quater).What you getThe guide and the link to the official site.Tax year 2026Joining an occupational health service (SPSTI) — duty and 2026 contribution
Payroll and employmentHiringMandatory below 500 employees, and the price is not free: between 80 % and 120 % of the national average cost, set at €116 for 2026. That is between €92.80 and €139.20 per employee — the two bounds the source publishes, and the only check a director can make alone.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorFinance directorIn shortAs part of its duty to protect employees' health and safety, a company with FEWER THAN 500 EMPLOYEES must JOIN an inter-company occupational prevention and health service (service de prévention et de santé au travail interentreprises, SPSTI). This is not an option or a service to shop around for: it is an obligation, and it is triggered by the first employee. Companies with more than 500 employees may choose between joining an SPSTI and setting up their own AUTONOMOUS occupational prevention and health service. The cost is capped by ministerial order, not set freely by the service: for each employee, the employer pays contributions whose amount must fall BETWEEN 80 % AND 120 % of the national average cost specified by order. In 2026 that national average cost is set at €116 — so the contribution due per employee must fall BETWEEN €92.80 AND €139.20. An SPSTI billing outside that band falls outside the framework set by the order of 25 September 2025, and that is the one figure check a company director can make on their own contribution notice.What you getThe guide and the link to the official site.Tax year 2026Acre application — the start-up exemption, and its 60 days
Business formalitiesRegistrationIt is not automatic, and the clock runs from the date on the business creation certificate. A 25 % exemption for a micro-entrepreneur, 12 months for other founders — and 30 days of silence from Urssaf means consent.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualIn shortThe French start-up and business-takeover aid (Acre) is a TEMPORARY EXEMPTION from social security contributions at the start of an activity. Three things to know before anything else. First, it is NOT AUTOMATIC: it must be applied for. Second, the application must be filed WITHIN 60 DAYS of the activity start date shown on the business creation certificate — after that, it is lost. Third, it is not open to everyone: you must fall within one of the exhaustively listed situations (jobseeker, minimum income or specific solidarity allowance, aged 18-25, under 30 and not receiving unemployment benefit, taking over a distressed business, business start-up support contract, priority urban district, rural revitalisation zone, shared child-rearing benefit). For a MICRO-ENTREPRENEUR, the beneficiary gets a reduced rate equal to 75 % of the normal rate — so the exemption is 25 % — until the end of the 3rd calendar quarter following the declared activity start date. For OTHER founders or buyers, the exemption is partial and lasts 12 months, covering health, maternity, basic pension, invalidity-death and family allowance contributions. Urssaf decides within 30 days, and WHERE THERE IS NO REPLY the Acre is deemed GRANTED.What you getThe guide and the link to the official site.Tax year 2026Electing for accrual VAT — applying, weighing it up, revoking
VATVAT returnOne due date instead of two, aligned with the invoice: the gain is simplicity, the cost is cash flow. A written application to the tax office, effect on the 1st of the following month, revocation by plain letter — and no form to hunt for.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorFinance directorChartered accountantIn shortFor VAT purposes, the CHARGEABLE EVENT date must be distinguished from the date VAT becomes DUE. For SUPPLIES OF GOODS the two coincide: the date the goods are physically handed over. For SUPPLIES OF SERVICES they do not — the chargeable event is in principle the date the service is performed, whereas VAT becomes due on the date of PAYMENT. A business doing both therefore ends up with two different due dates for operations sometimes invoiced together. It has a choice: keep the standard cash-based regime with those separate dates, or ELECT for the ACCRUAL (débits) regime, which brings them together. Under that regime, VAT becomes due on the debit date — the entry on the customer's account — which generally corresponds to the INVOICE date. The election has no form: it is APPLIED FOR IN WRITING to the tax office the business reports to for VAT. It takes effect from the 1st day of the month FOLLOWING the one in which it was made, and applies to all the operations concerned. It is revoked by PLAIN LETTER to the same office, the cash-based regime resuming on the 1st day of the month following revocation. The price is a CASH-FLOW price: VAT becomes due on invoicing, before it has been collected.What you getThe guide and the link to the official site.Tax year 2026Filing annual accounts with the registry — deadlines, documents and confidentiality
Business formalitiesRegistrationThe deadline runs from approval, not from the year-end: one month on paper, two months online. The documents depend on three size thresholds, confidentiality is obtained by a simple enclosed declaration, and failing to file costs the director €1,500 plus a daily penalty.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorFinance directorChartered accountantIn shortAfter the annual general meeting approving the accounts, the director must FILE the annual accounts with the registry of the commercial court. The deadline is short and counted from approval, not from the year-end: WITHIN ONE MONTH of approval of the accounts by the meeting, or WITHIN 2 MONTHS where filing is done electronically. Filing is done online on the business formalities portal, by recorded delivery with acknowledgement of receipt, or in person at the registry. What must be filed depends on the SIZE of the company — micro, small or medium-sized — and those three categories are defined by precise thresholds to be checked before assembling the file. A point many overlook: some companies may, when filing, make certain accounting documents CONFIDENTIAL, or provide only a simplified presentation — it is enough to enclose a confidentiality declaration, for which an official model exists. Failing to file is no mere oversight: it exposes the director to a criminal fine of €1,500, rising to €3,000 on repeat, and the president of the commercial court may issue an INJUNCTION to file within one month, usually coupled with a DAILY PENALTY for each day of delay.What you getThe guide and the link to the official site.Tax year 2026Declaring beneficial owners — threshold, deadlines and striking-off
Business formalitiesRegistrationMore than 25 % of capital or voting rights — and if nobody reaches it, the director is declared. 30 days to report a simple house move, €19.33 then €35.36, and striking-off from the trade register after three months of silence.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorChartered accountantIn shortOn registration, a company must state the individual or individuals who own or control it: these are the BENEFICIAL OWNERS, and their details are held centrally in the beneficial ownership register (RBE). A beneficial owner is the individual, shareholder or member, who holds DIRECTLY OR INDIRECTLY more than 25 % of the voting rights or of the capital, or who exercises control by any other means. If neither condition is met, the beneficial owner is THE LEGAL REPRESENTATIVE of the company — so there is always at least one beneficial owner to declare, and that is the point single-shareholder companies most often miss. The declaration is made on the business formalities portal at registration (€19.33), and any change — a house move, a married name, a new owner — requires an amending entry WITHIN 30 DAYS (€35.36). The penalties have been tightened and are out of all proportion to how simple the step is: the registrar may give the company formal notice to put matters right within 3 months and then STRIKE IT OFF the trade and companies register, while the legal representative faces a €200,000 fine and a ban on managing a company for up to 15 years.What you getThe guide and the link to the official site.Tax year 2026Applying to the CCSF — one file to spread both tax and social debts
Business formalitiesDealing with the administrationFree, confidential, with no publication at the commercial court, and public enforcement is suspended. Two access conditions that shut the door on many — and two months of silence that mean REJECTION, contrary to what people assume.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorFinance directorChartered accountantIn shortWhere a business struggles to meet a tax or social security deadline, it may apply to the departmental commission of heads of financial services (CCSF). This is a SINGLE POINT OF CONTACT: instead of negotiating separately with the tax authority and with the social security collection agency, the business centralises its requests for payment terms in ONE FILE. The application is FREE and CONFIDENTIAL — there is no publication at the commercial court, and neither third parties nor the business's other creditors are informed. Two strict entry conditions: the business must be up to date with the FILING of its tax and social security returns, and up to date with PAYMENT OF THE EMPLOYEE SHARE of its contributions. The commission examines the file with the public accountant or the collection body and decides, UNANIMOUSLY, on a staggered settlement plan. Watch the meaning of silence: the commission has 2 MONTHS from receipt of the file to reply, and WHERE THERE IS NO REPLY THE REQUEST IS DEEMED REJECTED. The plan's main effect is powerful: it SUSPENDS ENFORCEMENT by public creditors — the tax authority and the collection agency can no longer demand immediate payment.What you getThe guide and the link to the official site.Tax year 2026Applying to the Codefi — public support for businesses in difficulty
Business formalitiesDealing with the administrationFewer than 400 employees: a departmental committee chaired by the prefect, which directs you, audits with your agreement and may offer loans. No court proceedings are opened, and the audit produces the cash-flow plan the CCSF will later ask you for.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorFinance directorIn shortThe French administration has set up specific committees to help businesses in difficulty find solutions to restore their financial position. A business facing funding problems in carrying on its activity or its development falls to one of two structures, on a single criterion — HEADCOUNT: fewer than 400 employees means the CODEFI, the departmental committee for examining business funding problems; more than 400 means the CIRI, the interministerial committee for industrial restructuring. The Codefi is a DEPARTMENTAL structure chaired by the prefect of the department, presented as a local point of contact. It does three things: it WELCOMES AND DIRECTS businesses to the competent bodies — for example to the CCSF to obtain payment terms; it DETECTS difficulties, carrying out, WITH THE BUSINESS'S AGREEMENT, audits intended to assess its financial, economic and social position, validate its recovery assumptions and draw up a forecast cash-flow plan; and it DIAGNOSES and proposes suitable treatment, with LOANS possibly offered for economic and social development. Applying is done through a simplified file, sent by post to the permanent secretariat of the Codefi for the place of the registered office — or, at the business's choice, to the business tax office it reports to.What you getThe guide and the link to the official site.Tax year 2026Remission of late-payment surcharges — the right to error first
Payroll and employmentReporting obligations5 % then 0.2 % per month started, from day one. But within 30 days and on three conditions, surcharges DO NOT apply — nothing to request. Beyond that, a justified discretionary appeal to the director is required.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorFinance directorChartered accountantIn shortWhere a business pays its social security contributions late, it must pay LATE-PAYMENT SURCHARGES, due from the 1st DAY past the deadline. They come in two tiers: an initial surcharge equal to 5 % of the amount not paid on time, and an ADDITIONAL surcharge of 0.2 % of the amount due per month or part-month elapsed, counted from the due date for as long as the default is not put right — its final calculation only comes AFTER the contributions have been paid in full. If the business is in financial difficulty, it may request remission. But before requesting anything, it is worth knowing there are cases where surcharges DO NOT APPLY at all: this is the RIGHT TO ERROR, open to a business that pays within 30 days of the deadline, has had no late payment over the last 24 months, has met its filing obligations, and whose surcharges would be below €4,005. Beyond 30 days, remission must be requested through a DISCRETIONARY APPEAL to the DIRECTOR of the collection agency, giving the reasons for the delay.What you getThe guide and the link to the official site.Tax year 2026Obtaining payment terms from the collection agency — 48 hours online, 12 months at most
Payroll and employmentReporting obligationsThe employer share can wait, the employee share cannot: that is the condition that closes the scheme. Applying online gets a reply in 48 hours instead of 15 days, the schedule can be renegotiated, and a plan taken out within 30 days avoids surcharges.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorFinance directorIn shortWhere an employer faces financial difficulties affecting payment of their employees' social security contributions, they may request PAYMENT TERMS from the collection agency. Two conditions, and they are firm: having filed their social declarations — that is, having transmitted the nominative social declaration — and having paid the WHOLE EMPLOYEE SHARE of contributions. The employer share may therefore be late; the employee share may not. The request is not a simple message: it sets out the CONTEXT (other debts, any ongoing clearance plan), the ORIGIN AND NATURE of the difficulties, the ACTION taken to restore the situation, and an ESTIMATE of the time needed together with the desired length of the schedule. The channel chosen changes the reply time sevenfold: 48 HOURS online on the business's account, 15 DAYS by telephone or post. If the employer meets all the criteria for automated payment terms, the terms are granted AUTOMATICALLY and the "payment" section opens directly. The terms granted CANNOT EXCEED 12 MONTHS, and the schedule proposed can be renegotiated.What you getThe guide and the link to the official site.Tax year 2026Electronic invoicing — getting compliant, and the deadline already past
InvoicingIssuing invoicesSince 1 September 2026, every liable business must be able to RECEIVE electronic invoices: "2027" concerns only issuing by small businesses. The VAT exemption does not exclude you, an approved platform is compulsory, and the directory also lets you check your customers.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorFinance directorChartered accountantIn shortSince 1 SEPTEMBER 2026, ALL businesses established in France and liable to VAT must be ABLE TO RECEIVE electronic invoices — micro and small businesses included. The duty to ISSUE them is phased: since 1 September 2026 for mid-sized and large companies, and from 1 SEPTEMBER 2027 for small businesses and micro-enterprises. Two distinct duties coexist, and many businesses fall under both: E-INVOICING, covering purchases and sales of goods or services between businesses established in France and liable to VAT — INCLUDING those benefiting from the VAT exemption for small businesses; and E-REPORTING, the transmission of certain data to the tax authority, covering sales to private individuals and transactions with customers established abroad. The change is not merely one of format: it makes recourse to an APPROVED PLATFORM COMPULSORY — the only intermediary recognised by the tax authority. A "compatible solution" may be used, but it is not registered and must be connected to an approved platform.What you getThe guide and the link to the official site.Tax year 2026VAT exemption for small businesses — four thresholds, two effects, one pro rata trap
VATVAT return€85,000 / €93,500 in trading, €37,500 / €41,250 in services: the basic threshold defers you to 1 January, the increased one makes you liable that same day. 2026 thresholds unchanged — the single €25,000 threshold was abandoned.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorChartered accountantIn shortThe French VAT exemption for small businesses (franchise en base) is a regime that RELIEVES businesses from declaring and paying VAT on the services or sales they make. The trade-off is direct: VAT on business purchases CANNOT be deducted. There are FOUR thresholds, not two, and they read in pairs according to the activity. TRADING AND ACCOMMODATION activity: €85,000 of turnover for the previous year (N-1), and an INCREASED threshold of €93,500 for the current year (N). SERVICES activity: €37,500 (N-1) and €41,250 (increased threshold, N). The consequences of exceeding them differ: exceeding the basic threshold makes the business liable to VAT from 1 JANUARY OF THE FOLLOWING YEAR, whereas exceeding the increased threshold makes it liable FROM THE 1st DAY OF THE EXCESS. For 2026 the thresholds remain UNCHANGED: the proposal in the 2025 finance act to introduce a single €25,000 threshold has been ABANDONED. Finally, the wording "TVA non applicable, article 293 B du CGI" must appear on EVERY invoice or fee note, on pain of an adjustment for breach of formal requirements.What you getThe guide and the link to the official site.Tax year 2026Dissolving and winding up a company voluntarily — three stages and their deadlines
Business formalitiesRegistrationDissolution, liquidation, striking off: one month to declare, three years to close, and forgetting the words "société en liquidation" costs €1,500. The surplus is taxed at 2.5 % — except in single-member companies.Official procedure, no printed formFree, no accountGuide: about 90 minCompany directorChartered accountantIn shortVoluntary cessation of business concerns companies that are NOT unable to meet their liabilities. It happens in THREE stages, in this order: DISSOLUTION, LIQUIDATION, then STRIKING OFF. The shareholders decide on dissolution and appoint a VOLUNTARY LIQUIDATOR — who may be the director, a shareholder or an outsider — whose term of office cannot exceed 3 YEARS. Within the MONTH following that decision, the liquidator declares the dissolution on the business formalities portal. From then the company is IN LIQUIDATION: its legal personality survives for the purposes of the liquidation, it keeps its registered office and its assets, but it must show the words "société en liquidation" and the liquidator's name on ALL letters, invoices and notices — failing which, a €1,500 fine. Closure must occur WITHIN 3 YEARS of the dissolution, failing which the public prosecutor or any interested party may apply to the court. If the accounts show a SURPLUS, the minutes must be registered with the land registration and registration service, and the surplus is taxed at 2.5 % — except for single-shareholder simplified joint-stock companies and single-member limited liability companies.What you getThe guide and the link to the official site.Tax year 2026Tax on dissolution — immediate taxation and four deadlines that do not align
Corporate income taxTaxable profitProvisions that became redundant are taxed, and so are capital gains. 60 days for the results return, but only 30 for VAT under the normal regime — and the local contribution remains due, pro rata only if you ask.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorFinance directorChartered accountantIn shortDissolving a company has consequences on THREE tax fronts, each with its own deadline: the taxation of its PROFITS, its VAT return, and its LOCAL BUSINESS TAXES. The central principle is IMMEDIATE TAXATION: dissolution makes taxable straight away the profits earned since the end of the last taxed financial year, profits held over under DEFERRED TAXATION — chiefly provisions set aside for future losses or charges that in the end never materialised — and CAPITAL GAINS on fixed assets realised on dissolution. A key point: the TYPE of dissolution — voluntary, under the articles, or following judicial liquidation — HAS NO BEARING on the tax consequences; only the deadlines may differ. And those deadlines are not aligned: 60 DAYS from approval of the final accounts for the results return, 60 days too for VAT under the simplified regime but ONLY 30 DAYS under the normal regime, and 60 days for the value-added contribution. Finally, dissolution does NOT exempt from local business taxes: the property-based contribution remains due, for the whole year if dissolution occurs on 31 December, or pro rata on request if it occurs earlier.What you getThe guide and the link to the official site.Tax year 2026Tourist tax — collecting, declaring and paying over under the right regime
Personal income taxFurnished lettingActual or flat-rate is not the same tax: not the same taxable person, computation, invoice or VAT treatment. The four differences, the declaration due one month before the season, and the confusion with the town hall declaration of furnished accommodation.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortMunicipalities and inter-municipal bodies may introduce a tourist tax either ON AN ACTUAL BASIS, owed by occasional residents, or ON A FLAT-RATE BASIS, owed by the hosts or hoteliers who recover it from their customers. The decision must be taken before 1 July to apply from 1 January of the following year, and it is that decision which sets the criteria of the tax: the collection period corresponding to the tourist season, and the amount applicable according to the nature and classification of the accommodation. Everything therefore depends on the local decision, and the two regimes share neither the same taxable person, nor the same computation, nor the same VAT treatment. On an actual basis, the tax is computed per night stayed, must appear on the invoice SEPARATELY from the room price, and does not enter the VAT base. On a flat-rate basis, it is assessed on the accommodation capacity with an abatement of 10 % to 80 % depending on the length of the opening period, and it IS included in the host's VAT base. In every case, the tax must be collected by the host BEFORE THE DEPARTURE of the people accommodated, even where deferred payment of the rent has been accepted.What you getThe guide and the link to the official site.Tax year 2026Moving a sole trader business to corporate tax — electing to be treated as an EURL
Corporate income taxTaxable profitNo cerfa: a letter to the business tax office, five particulars, and a single window — before the end of the 3rd month of the financial year. What the assimilation really changes (remuneration taxed as employment income, distributions charged above 10 % of net profit), and the renunciation that stays open for five financial years.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorChartered accountantFinance directorIn shortAs a sole trader, whether or not you are under the micro-enterprise regime, you are AUTOMATICALLY subject to personal income tax, in the industrial and commercial profits or the non-commercial profits category. To become subject to corporate income tax there is only one route: electing to be TREATED AS AN EURL (single-member limited liability company) — and that election is open only if you fall under an actual taxation regime. The application is made by a simple LETTER to the business tax office for your main establishment, stating your surname, first name, the description "Entrepreneur individuel" or "EI", your address and your signature. It must be notified BEFORE THE END OF THE 3rd MONTH of the financial year. The election to be treated as an EURL is irrevocable; but you may renounce corporate income tax until the month preceding payment of the first corporate tax instalment of the 5th financial year following the one in which you elected.What you getThe guide and the link to the official site.Tax year 2026Changing your business at the one-stop shop — address, activity, trade name, dormancy
Business formalitiesRegistrationThe CFEs have been abolished since 2023: everything goes through the company formalities window. What must be declared, what does NOT have to be published in a legal announcements journal, and the move that changes your SIRET without touching your SIREN.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorChartered accountantFinance directorIn shortA sole trader business — EI, EIRL or micro-entrepreneur — may make changes during its life, and those changes must be REGISTERED with the trade and companies register or the national business register. Since 1 January 2023, those steps can no longer be taken at a business formalities centre: the CFEs have been abolished, and the declaration is made on the COMPANY FORMALITIES WINDOW, which covers all businesses whatever their legal form or activity. Three families of change are declared there: those concerning the head of the business, those concerning the establishment, and striking off on permanent cessation of activity. Two points to remember: publication of the change in a legal announcements medium is NOT required, and where the business moves premises, a new SIRET number is issued in replacement, while the SIREN number is kept.What you getThe guide and the link to the official site.Tax year 2024Applying for an ad hoc mandate — negotiating your debts without anyone knowing
Business formalitiesDealing with the administrationThe confidential procedure for those still paying who will not hold out. Who may apply, the sworn statement that conditions access, and the two limits to know before entering it: nothing can be imposed on creditors, and their proceedings continue.Official procedure, no printed formFree, no accountGuide: about 35 minCompany directorChartered accountantFinance directorIn shortThe ad hoc mandate is a preventive measure allowing a business THAT IS NOT IN CESSATION OF PAYMENTS to restore its position quickly, by negotiating amicably with its creditors — tax authorities, social security bodies, suppliers, bankers, landlords. All businesses may use it, including micro-entrepreneurs, whatever their size or turnover. Only the head of the business may apply for the appointment, by an application to the court, with a file whose decisive item is a SWORN STATEMENT certifying the absence of any state of cessation of payments. The president of the court receives the head of the business, then issues an appointment order if the application appears well-founded. Two features make the procedure worthwhile: it is CONFIDENTIAL — the appointment is not published, and neither the works council nor the employees are informed — and the head of the business continues to run and manage the business ALONE, the agent taking no part in management. In return, nothing can be imposed on creditors, and their proceedings are not stayed. Using the procedure is chargeable.What you getThe guide and the link to the official site.Tax year 2025Opening a conciliation procedure — negotiating your debts with a conciliator
Business formalitiesDealing with the administrationThe only amicable procedure still open once payments have ceased, within a 45-day window. What it blocks immediately, the 2 years of extensions a judge may grant, and the choice between confidential recording and the court approval that unlocks fresh money.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorChartered accountantFinance directorIn shortThe conciliation procedure makes it possible to reach an amicable agreement quickly between a business in difficulty and its main creditors — tax authorities, social security bodies, landlords, major suppliers, bankers — with the help of a conciliator appointed by the president of the court. It is available where the business faces a legal, economic or financial difficulty, EXISTING OR FORESEEABLE, and where it is not in cessation of payments OR has been for LESS THAN 45 DAYS: that is what distinguishes it from the ad hoc mandate, which closes as soon as payments cease. Only the head of the business may bring the application. As soon as the procedure is triggered, creditors may no longer apply for the business's judicial reorganisation or winding-up. The conciliator is appointed for 4 months at most, extendable by one month at their sole request, without exceeding 5 months. The agreement reached may simply be RECORDED — it then stays confidential — or APPROVED by the court, which only the head of the business may request: the existence of the agreement is then published, though not its content, and providers of fresh money obtain a new-money priority.What you getThe guide and the link to the official site.Tax year 20255.5 % or 10 % VAT on building work — the statement that replaces attestation 1301
InvoicingIssuing invoicesAttestation cerfa 1301-SD was abolished by the 2025 Finance Act: a statement on the quotation or invoice is enough, and it is the CLIENT who certifies. The three rates, the six excluded cases, fossil-fuel boilers moved to 20 %, and the two different starting points of the 5-year retention period.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorChartered accountantIndividualIn shortRenovation work carried out in an older dwelling benefits from reduced VAT rates under certain conditions: 10 % for improvement, conversion, fitting-out or maintenance work, 5.5 % for energy renovation or improvement work, and 2.1 % in Guadeloupe, Martinique and Réunion. WHAT HAS CHANGED: until now, a simplified attestation — form cerfa no. 1301-SD — had to be completed to guarantee that the conditions were met. That attestation is now REPLACED by a simple STATEMENT on the quotation or the invoice for the work done, certifying that the conditions for the intermediate or reduced rate are met (Act no. 2025-127 of 14 February 2025, the 2025 Finance Act, article 41). The contractor attaches a copy of the quotation or invoice to its accounts; the client keeps a copy until 31 December of the 5th year. And it is indeed the CLIENT who certifies: if they certify wrongly, they may be required to contribute to the repayment of the missing additional tax.What you getThe guide and the link to the official site.Tax year 2026Change-of-use authorisation — the forgotten step before letting furnished tourist accommodation
Personal income taxFurnished lettingRegistering the property is not enough: in most large municipalities, change-of-use authorisation comes FIRST. Missing the declaration costs up to €5,000; missing the authorisation, up to €100,000, plus restoration to the original state and €1,000 per day and per square metre.Official procedure, no printed formFree, no accountGuide: about 30 minIndividualCompany directorChartered accountantIn shortIn most large municipalities, letting a dwelling as furnished tourist accommodation requires a DECLARATION WITH REGISTRATION, which is made up of TWO separate steps: first applying to the town hall for AUTHORISATION TO CHANGE THE USE of the premises — from dwelling to tourist accommodation —, then registering the property. To obtain the authorisation, where the property is in mainland France, the energy performance certificate must be produced, and it must show a rating from A to E. Depending on the municipality, the authorisation granted is permanent, permanent subject to COMPENSATION — which requires converting one or more other premises into housing —, or temporary for less than 5 years and not automatically renewable. The cost of forgetting is of a different order from that of the declaration: failing to apply for the change-of-use authorisation is punishable by a FINE OF UP TO €100,000, and restoration of the dwelling to its original state as well as a penalty payment of €1,000 per day and per square metre may be ordered.What you getThe guide and the link to the official site.Tax year 2026Requesting a tax remission or reduction — when paying has become impossible
Business formalitiesDealing with the administrationThis is not challenging the tax, it is asking for it to be written off. An access condition few know about — being in conciliation, safeguard or reorganisation —, six excluded assessments, and a two-month silence that counts as rejection.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorChartered accountantFinance directorIn shortWhere a business is in financial difficulty, it may ask the tax authorities for a REMISSION — the complete write-off of a tax — or a REDUCTION — a partial write-off. This is NOT a challenge to the tax due, but a request to write off part or all of the amount owed: the request therefore does not bear on the merits of the assessment. The scope is narrow and must be known before writing: these requests concern only businesses subject to CONCILIATION, SAFEGUARD or JUDICIAL REORGANISATION proceedings, remission is reserved for the businesses in greatest difficulty, and it generally comes AFTER payment extensions have been granted. Its purpose is to facilitate financial restructuring, the continuation of the business and the preservation of employment: where the business is no longer viable, NO remission or reduction may be granted. The request is addressed to the business tax office, and only AFTER the tax has been put into collection.What you getThe guide and the link to the official site.Tax year 2026Applying for safeguard proceedings — protection BEFORE cessation of payments
Business formalitiesDealing with the administrationThe only collective procedure you apply for rather than suffer: it freezes proceedings and interest, and leaves you at the head of the business. The 18-month waiting period that closes it, the inventory that separates your two estates, and the wages the guarantee scheme does NOT cover.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantFinance directorIn shortSafeguard proceedings come BEFORE cessation of payments is established. They are for a business facing financial difficulties it is NOT ABLE TO OVERCOME, and they facilitate its reorganisation so as to allow the continuation of the business, the preservation of employment and the settlement of its debts. They are open to all sole trader businesses, micro-entrepreneurs included, whatever the activity — commercial, craft, professional or agricultural — as well as to companies. Only the head of the business may apply for them to be opened, by completing the application form for the opening of collective proceedings for a sole trader, filed in TWO copies. The opening judgment appoints the officers of the proceedings and opens an OBSERVATION PERIOD of at most 12 months, during which the entrepreneur REMAINS AT THE HEAD of the business. Three effects change everything on the creditors' side: a ban on paying pre-existing claims, a stay of individual proceedings and a halt to the running of interest.What you getThe guide and the link to the official site.Tax year 2025"Prevention" meeting with the court president — free, anonymous, within 24 hours
Business formalitiesDealing with the administrationThe least costly entry point in the whole difficulties pathway, and the least known: an interview you REQUEST, free and confidential, obtained in under 24 hours. The six signals that otherwise trigger a summons, and what the president may NOT impose on you.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorChartered accountantFinance directorIn shortThe president of the commercial court, of the economic activities court or of the civil court has a PREVENTION MISSION for businesses in difficulty. That mission works both ways, and that is what matters. On one side, they may SUMMON the head of a business to an "awareness" interview where they detect difficulties — this is the court president's alert, which remains optional on their part. On the other, the head of a business may REQUEST an interview on their own initiative to take stock of their situation: that interview is FREE, ANONYMOUS AND CONFIDENTIAL, and is obtained by writing to prevention@tribunal-de-commerce.fr or by an application through the Tribunal digital. Every commercial court or economic activities court has a judge with responsibility for prevention and a detection and prevention unit, with which an appointment can be obtained IN UNDER 24 HOURS.What you getThe guide and the link to the official site.Tax year 2026German preliminary VAT return (Umsatzsteuer-Voranmeldung)
VATVAT returnFile and pay by the tenth day after the period ends: who files monthly and who quarterly, how the permanent extension buys one more month and what the special advance payment costs — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorChartered accountantFinance directorIn shortThe Umsatzsteuer-Voranmeldung is the German preliminary VAT return: it reports the VAT of one filing period, which you calculate yourself. It must be transmitted electronically through ELSTER by the tenth day after the end of that period, and the payment falls due on that same day (§ 18(1) UStG). The default period is the calendar quarter.What you getThe guide and the link to the official site.Tax year 2026German tax registration questionnaire (Fragebogen zur steuerlichen Erfassung)
Business formalitiesRegistrationDue electronically within one month of starting the activity: who files it, why registering the trade with the municipality does not replace it, which tax office is competent and how the Steuernummer is issued — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorIndividualChartered accountantIn shortAnyone taking up a trade, a professional (freiberuflich) or an agricultural and forestry activity in Germany must give the tax office the information relevant to taxation, through the Fragebogen zur steuerlichen Erfassung. The information must be transmitted electronically in the officially prescribed dataset (§ 138(1b) AO), within one month of the reportable event (§ 138(4) AO). The tax number (Steuernummer) follows from it.What you getThe guide and the link to the official site.Tax year 2024German cash-basis profit computation (Anlage EÜR)
Statutory tax return setIncome statementProfit as the excess of operating receipts over operating expenses: who may use the EÜR, the limits at which the bookkeeping duty bites and why it only starts once the tax office has served notice — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorChartered accountantFinance directorIn shortThe Anlage EÜR is the official profit computation for everyone who does not prepare a balance sheet: profit is the excess of operating receipts over operating expenses (§ 4(3) EStG). It must be transmitted in the officially prescribed dataset by remote data transmission (§ 60(4) EStDV) and belongs to the tax return of the year in which that profit is assessed.What you getThe guide and the link to the official site.Tax year 2025German annual VAT return (Umsatzsteuererklärung)
VATVAT returnThe yearly VAT settlement: why it is a self-assessment, when the balancing payment falls due — one month after RECEIPT, not after filing — and what applies when the business closes mid-year. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantFinance directorIn shortThe Umsatzsteuererklärung settles the whole calendar year: in it you compute the tax payable or the surplus in your favour yourself, which is why it counts as a self-assessment return (§ 18(3) UStG). It does not replace the preliminary returns, it closes them out — and any difference in favour of the tax office falls due one month after the return is received (§ 18(4) UStG).What you getThe guide and the link to the official site.Tax year 2026German wage tax return (Lohnsteuer-Anmeldung)
Payroll and employmentReporting obligationsFile AND pay by the tenth day: how monthly, quarterly or yearly follows from last year's wage tax, what applies to a newly opened business, and why the duty keeps running until you notify the tax office. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorChartered accountantFinance directorIn shortWith the Lohnsteuer-Anmeldung an employer reports the total wage tax to be withheld and assumed for a filing period to the tax office of the place of business — and pays it over. Both are due at the latest on the tenth day after the end of that period (§ 41a(1) EStG). The filing period is the calendar month as a rule.What you getThe guide and the link to the official site.Tax year 2026German corporation tax return (KSt 1)
Corporate income taxTaxable profitThe income tax return of a GmbH, UG or association: why the separate-assessment declaration belongs with it, which assessment period applies when the financial year deviates, and when advance payments start running earlier. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorChartered accountantFinance directorIn shortThe Körperschaftsteuererklärung (KSt 1) declares a corporation's income for the assessment period. Together with the declaration on the separate assessment of tax bases it must be transmitted ELECTRONICALLY, in the officially prescribed dataset through the officially determined interface (§ 31(1a) KStG). For carrying out the taxation, the provisions of the Income Tax Act apply correspondingly.What you getThe guide and the link to the official site.Tax year 2025German trade tax return (GewSt 1 A)
Corporate income taxReporting obligationsWhat you declare is the base amount, not the tax: why the tax office assesses and the municipality levies, when an apportionment declaration is added, and what the statutory 280 per cent multiplier really means. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantFinance directorIn shortWith the Gewerbesteuererklärung (GewSt 1 A) the taxpayer does not declare the tax itself but its basis: a declaration for the assessment of the TAX BASE AMOUNT (Steuermessbetrag), filed electronically in the officially prescribed dataset (§ 14a GewStG). The tax is then levied by the municipality, which applies its own multiplier (Hebesatz) to that amount (§ 16(1) GewStG).What you getThe guide and the link to the official site.Tax year 2025German income tax return (ESt 1 A)
Personal income taxIncomeThe calendar year is what gets assessed: why the self-employed and traders MUST file electronically, when spouses file one joint return, and from when the objection period runs. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 75 minCompany directorIndividualChartered accountantIn shortGerman income tax is assessed after the end of the calendar year on the income received in that assessment period (§ 25(1) EStG). Anyone earning income from agriculture and forestry, from a trade or from self-employment must transmit the return ELECTRONICALLY — for them the paper form is the exception, not the rule (§ 25(4) EStG).What you getThe guide and the link to the official site.Tax year 2025Objection against a German tax notice (Einspruch)
Business formalitiesDealing with the administrationOne month from SERVICE — or from receipt where you challenge your own return: why the objection does not stop collection, when suspension of enforcement SHALL be granted, and what the objection against inaction achieves. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortThe Einspruch is the out-of-court remedy against administrative acts of the German tax authorities (§ 347(1) AO). It must be lodged within ONE MONTH of service of the act (§ 355(1) sentence 1 AO) — and it does NOT suspend enforcement: collection of the tax continues unless suspension is granted (§ 361(1) AO).What you getThe guide and the link to the official site.Tax year 2026German EC sales list (Zusammenfassende Meldung)
VATVAT returnDue on the 25th to the Federal Central Tax Office, not the tax office: why goods are reported monthly and services quarterly, how the 50,000 euro threshold is tested across five quarters, and what applies when you cross it mid-quarter.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorChartered accountantFinance directorIn shortThe Zusammenfassende Meldung — Germany's EC sales list — goes not to the local tax office but to the FEDERAL CENTRAL TAX OFFICE, and must be transmitted electronically by the 25th day after the end of the reporting period (§ 18a(1) and (2) UStG). For SUPPLIES OF GOODS the period is the calendar month, for SERVICES the calendar quarter — the two rules sit in two different subsections.What you getThe guide and the link to the official site.Tax year 2026German capital yields tax return (Kapitalertragsteuer-Anmeldung)
Corporate income taxReporting obligationsFile AND pay — for a distribution on the day the income accrues, otherwise by the tenth of the following month: why the return is due even when nothing had to be withheld, and when a shareholder is entitled to a tax certificate.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorChartered accountantFinance directorIn shortAnyone paying out capital income — a GmbH distributing profits to its shareholders, for instance — withholds the capital yields tax and reports it. For a DISTRIBUTION (§ 43(1) sentence 1 no. 1 EStG), the withheld tax must be paid over at the moment the capital income ACCRUES to the shareholder — the day of payout, not the following month (§ 44(1) sentence 5, second half-sentence EStG). For other capital income, the tenth of the following month applies. The return must in each case be transmitted electronically within that same period (§ 45a(1) sentence 1 EStG).What you getThe guide and the link to the official site.Tax year 2026German construction withholding exemption certificate (§ 48b EStG)
Sworn statementsReporting obligationsAvoiding the 15 per cent construction withholding: who issues the certificate — the tax office, not the BZSt — how the client confirms it in the EIBE portal, and why that check decides their liability.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorChartered accountantIndividualIn shortAnyone providing construction services in Germany to a business or to a public-law entity must expect the client to withhold 15 per cent of the consideration (§ 48(1) sentence 1 EStG). The withholding is dropped where a certificate under § 48b EStG, VALID at the time of payment, is presented. It is issued by the TAX OFFICE, not by the Federal Central Tax Office.What you getThe guide and the link to the official site.Tax year 2026German construction withholding return (§ 48a EStG)
Corporate income taxReporting obligationsWithhold 15 per cent, file and pay by the tenth — to the PROVIDER'S tax office: which month sets the deadline, why the return counts as a self-assessment, and when liability falls away.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorChartered accountantFinance directorIn shortA client who must withhold 15 per cent of the consideration for a construction service reports that deduction by the TENTH day after the end of the month in which the consideration is rendered — electronically, with the amount computed by the client (§ 48a(1) sentence 1 EStG). It is paid over to the PROVIDER'S tax office, not the client's own (§ 48a(1) sentence 3 EStG).What you getThe guide and the link to the official site.Tax year 2026German inheritance tax return (Erbschaftsteuererklärung)
Personal income taxInheritance and giftsTwo duties with two triggers: notify within three months of LEARNING of the accrual, on your own initiative — file the return only on request, with at least one month allowed. And why an opened will does not release you where business assets are involved.Official procedure, no printed formFree, no accountGuide: about 60 minIndividualCompany directorChartered accountantIn shortGerman inheritance tax carries TWO duties with different triggers. The NOTIFICATION of the acquisition must be made on your own initiative, in writing, within three months of learning of the accrual (§ 30(1) ErbStG). The TAX RETURN, by contrast, is filed only when the tax office asks for it — and the period it sets must be at least one month (§ 31(1) ErbStG).What you getThe guide and the link to the official site.Tax year 2026German VAT: permanent extension of the filing deadline
VATVAT returnOne extra month for filing AND payment, and the tax office has to grant it. Monthly filers pay one eleventh of last year's instalments as a special advance payment; quarterly filers pay nothing. Guide, deadlines and a worked calculation.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorChartered accountantIn shortThe Dauerfristverlängerung (permanent extension of time) pushes back BOTH German VAT deadlines by one month: the filing of the preliminary VAT returns and the payment of the advance instalments. The tax office does not weigh this up — § 46 sentence 1 UStDV says it HAS to grant the extension on application, and sentence 2 gives it only one door to refuse or revoke: where the tax claim appears to be at risk. The price depends solely on your filing frequency: a MONTHLY filer only gets it subject to a special advance payment of one eleventh of the previous year's instalments (§ 47(1) UStDV); a QUARTERLY filer owes nothing.What you getThe guide and the link to the official site.Tax year 2026Applying to adjust German advance tax instalments
Business formalitiesDealing with the administrationInstalments follow the LAST assessment, not the current year — and unlike a deferral or simply paying late, an adjustment costs no interest. Which deadlines apply, why trade tax goes through the municipality, and the amounts below which nothing is assessed at all. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortGerman advance tax instalments are measured AS A RULE against the tax assessed for the LAST assessment period (§ 37(3) sentence 2 EStG) — that is, against a past year that need have nothing to do with the current one. If profits collapse, you keep paying on the old result until somebody changes it. § 37(3) sentence 3 EStG lets the tax office adjust the instalments to the tax EXPECTED for the assessment period, up to the end of the 15th calendar month following that period. For corporation tax the same applies through § 31(1) sentence 1 KStG. For trade tax, however, the adjustment is NOT the tax office's to make but the MUNICIPALITY's (§ 19(3) sentence 1 GewStG) — the tax office can only fix the assessment amount, by which the municipality is then bound (§ 19(3) sentences 3 and 4 GewStG).What you getThe guide and the link to the official site.Tax year 2026Applying to extend a German tax return deadline
Business formalitiesDealing with the administrationSeven months without an adviser, the end of February of the second following year with one — and an extension can also be granted RETROSPECTIVELY. Why it switches off the mandatory late-filing penalty, and where the tax office's discretion ends. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorIndividualChartered accountantIn shortDeadlines for filing German tax returns can be extended — and extended RETROSPECTIVELY, where it would be inequitable to let the consequences of the expired deadline stand (§ 109(1) AO). That is more than a convenience: the late-filing penalty that otherwise MUST be imposed without any discretion falls away where the tax authority has extended the deadline under § 109, or extends it retrospectively (§ 152(3) no. 1 AO). The statutory default is seven months after the end of the calendar year (§ 149(2) sentence 1 AO); where a member of the tax advisory professions has been instructed, the returns listed in § 149(3) AO are not due until the last day of February of the SECOND following calendar year.What you getThe guide and the link to the official site.Tax year 2026Applying to defer a German tax debt (Stundung)
Business formalitiesDealing with the administrationTwo conditions that must both be met — substantial hardship AND a claim not at risk — security as the normal case, interest of one half of one per cent per full month, and the one debt that can never be deferred: withheld wage tax. Guide, deadlines and a worked calculation.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorIndividualChartered accountantIn shortA Stundung defers the due date of a tax claim. It is a discretionary decision with two conditions that must BOTH be met: collection on the due date would cause substantial hardship to the debtor, AND the claim must not appear to be at risk because of the deferral (§ 222 sentence 1 AO). It carries interest — interest is charged for the duration of a granted deferral (§ 234(1) sentence 1 AO) at one half of one per cent for each full month (§ 238(1) sentence 1 AO). And one door is closed from the outset: withheld tax deductions.What you getThe guide and the link to the official site.Tax year 2026German tax registration questionnaire for a corporation
Business formalitiesRegistrationThe one-month period runs from FORMATION, not from registration — § 137(1) AO names the two events separately. Who else has to be told besides the tax office, which events restart the period, and where the VAT filing period comes from. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantIn shortTaxpayers that are not natural persons must notify the competent tax office AND the municipalities responsible for levying the real property and trade taxes of the circumstances relevant to tax registration — in particular FORMATION, ACQUISITION OF LEGAL CAPACITY, a change of legal form, relocation of the management or registered office, and dissolution (§ 137(1) AO). Those notifications must be made within ONE MONTH of the reportable event (§ 137(2) AO). The further information on the legal and factual circumstances relevant to taxation — that is the questionnaire itself — must be transmitted in the officially prescribed data format through the officially designated interface (§ 138(1b) sentences 1, 2 and 4 AO).What you getThe guide and the link to the official site.Tax year 2024German tax registration questionnaire for a partnership
Business formalitiesRegistrationThree levels in three statutes: trade tax at the PARTNERSHIP, joint determination of profit in procedural law, taxation at the PARTNER — management fee, rent and loan interest included. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantIn shortA German partnership is registered for tax on THREE levels, and the questionnaire asks about all three. For trade tax the PARTNERSHIP is the taxpayer: where the activity of a partnership is a commercial business, the partnership is the person liable for the tax (§ 5(1) sentence 3 GewStG). For income tax, by contrast, it is the PARTNER who pays — the profit is determined jointly, because income subject to income tax must be determined separately and uniformly where several persons share in it and it is attributable to them for tax purposes (§ 180(1) sentence 1 no. 2(a) AO). And third, a partner's commercial income includes not only their share of the profit but also the REMUNERATION received from the partnership for their services, for loans granted, or for assets made available to it (§ 15(1) sentence 1 no. 2 EStG).What you getThe guide and the link to the official site.Tax year 2024German separate and uniform determination return (ESt 1 B)
Statutory tax return setTaxable resultWho files when several people share in the income: PRIMARILY the partnership with legal capacity, and one filing releases the others. Why the determination notice is not a tax assessment, and why the late-filing penalty here is 0.0625 per cent. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorChartered accountantIn shortWhere SEVERAL PERSONS share in income and that income is attributable to them for tax purposes, it is determined separately and uniformly (§ 180(1) sentence 1 no. 2(a) AO). The return is to be filed by whoever the subject of the determination is attributable to in whole or in part — and for a partnership WITH legal capacity, PRIMARILY by the partnership itself, and only secondarily by each participant (§ 181(2) sentence 2 no. 1(a) AO). Once one person under a filing duty has filed, the others are released from that duty to that extent (§ 181(2) sentence 3 AO). The determination notice does NOT replace the participants' own income tax returns: it establishes only what feeds into them.What you getThe guide and the link to the official site.Tax year 2025Opting a German partnership into corporation tax (§ 1a KStG)
Corporate income taxTaxable profitOne month BEFORE the financial year starts, and the application is irrevocable. What the option costs — the management fee becomes employment income, cash-basis accounting falls away, § 35 EStG no longer applies — and what it gains where profits stay in the business. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorChartered accountantIn shortOn an IRREVOCABLE application, a German commercial partnership, professional partnership or REGISTERED civil-law partnership is treated like a corporation for income taxation purposes, and its partners like the non-personally-liable shareholders of a corporation (§ 1a(1) sentence 1 KStG). The application must be filed electronically, at the latest ONE MONTH BEFORE the start of the financial year from which the treatment is to apply (§ 1a(1) sentence 2 KStG) — so it never reaches back into a year already running, except in the two cases in sentence 7. The option is not a label: the transition counts as a change of legal form within § 1(3) no. 3 of the Reorganisation Tax Act (§ 1a(2) sentence 1 KStG).What you getThe guide and the link to the official site.Tax year 2026Notifying a German till system (§ 146a AO)
Business formalitiesCollecting paymentOne month after acquisition — AND one month after taking a system out of service, the step most often forgotten. What the three-part certified security device must do, why the certification is ongoing, and what an unannounced cash inspection may demand. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorChartered accountantIn shortAnyone recording transactions subject to record-keeping duties with the help of an electronic recording system must notify the competent tax office, in the officially prescribed data format by remote data transmission, which system they use (§ 146a(4) sentence 1 AO) — and that notification is due WITHIN ONE MONTH of acquisition OR of taking the system out of service (§ 146a(4) final sentence AO). The duty therefore runs both ways: retiring a till is as notifiable as buying one. The system itself must record every transaction individually, completely, correctly, in good time and in an orderly manner, and be protected by a CERTIFIED TECHNICAL SECURITY DEVICE (§ 146a(1) sentences 1 and 2 AO).What you getThe guide and the link to the official site.Tax year 2026German wage tax certificate (Lohnsteuerbescheinigung)
Payroll and employmentReporting obligationsTwo triggers, not one: the wage account must be closed on the ENDING of an employment relationship just as at the year end. Who receives the data, why the February deadline is not the deadline for handing it over, and what applies to household mini-jobs. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorChartered accountantIn shortOn the ending of an employment relationship OR at the end of the calendar year, the employer must close the employee's wage account (§ 41b(1) sentence 1 EStG). On the basis of the entries in that account the employer must then transmit, for EACH employee, the electronic wage tax certificate to the tax authority competent for that employee's income taxation, in accordance with § 93c AO (§ 41b(1) sentence 2 EStG) — and that provision's deadline is the LAST DAY OF FEBRUARY of the following year (§ 93c(1) no. 1 AO). The employee must be handed a printout in the officially prescribed form within a reasonable time, or be given it electronically (§ 41b(1) sentence 3 EStG).What you getThe guide and the link to the official site.Tax year 2025German gift tax: notification and return
Personal income taxInheritance and giftsThree months from AWARENESS, and the donor is under the same duty to notify as the recipient. Why the ten-year period counts backwards from the latest gift, why a gift that went untaxed at the time still counts, and where the 50 per cent cap sits. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorIndividualChartered accountantIn shortA gift inter vivos is any GRATUITOUS TRANSFER between living persons to the extent that the recipient is enriched at the transferor's expense (§ 7(1) no. 1 ErbStG). The acquisition must be notified in writing within THREE MONTHS of becoming aware of it to the tax office responsible for administering inheritance tax (§ 30(1) ErbStG) — and where the acquisition arises from a transaction inter vivos, the person from whose assets it comes is ALSO under that duty (§ 30(2) ErbStG), that is, the donor. The rule that decides everything, however, sits elsewhere: several benefits accruing from the SAME PERSON within TEN YEARS are aggregated (§ 14(1) sentence 1 ErbStG).What you getThe guide and the link to the official site.Tax year 2026Applying for the German research allowance (FZulG)
Corporate income taxTax reductions and credits25 per cent, plus ten percentage points for SMEs — but only on application. Why the allowance still pays in a loss year, how a sole trader counts their own hours at 100 euros, and why the certificate comes BEFORE the application. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorChartered accountantIn shortThe German research allowance is 25 per cent of the assessment base, and anyone qualifying as a small or medium-sized enterprise within the SME definition in Annex I of the General Block Exemption Regulation may ADDITIONALLY APPLY for an increase of ten percentage points (§ 4(1) FZulG). It is not a tax relief that evaporates where there is no profit: the allowance as assessed is credited IN FULL against the tax assessed at the next initial assessment of income or corporation tax, and any resulting surplus is PAID OUT (§ 10(1) sentences 2 and 3 FZulG). The application is made electronically AFTER the end of the financial year (§ 5(1) sentence 1 FZulG) — and it requires a certificate from the certifying body (§ 5(3) sentence 1, § 6(1) FZulG).What you getThe guide and the link to the official site.Tax year 2026Applying for a German binding tax ruling (§ 89(2) AO)
Business formalitiesDealing with the administrationOnly for arrangements NOT YET CARRIED OUT — after that the door is shut. Six months for the decision, no fee below 10 000 euros of value at stake, and a time fee of 50 euros per half hour begun where no value can be determined. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorChartered accountantIn shortGerman tax offices and the Federal Central Tax Office may, on application, give binding rulings on the tax treatment of precisely defined arrangements NOT YET CARRIED OUT, where there is a particular interest in this in view of the substantial tax consequences (§ 89(2) sentence 1 AO). Two figures decide whether applying is worth it: a decision SHOULD be taken within SIX MONTHS (§ 89(2) sentence 4 AO), and where the value at stake is less than 10 000 euros, NO FEE is charged (§ 89(5) sentence 3 AO). Anyone who waits until the arrangement has been carried out has shut the door: the statute names only arrangements not yet carried out.What you getThe guide and the link to the official site.Tax year 2026German relief for undrawn profits (Anlage 34a)
Personal income taxSelf-employed income28.25 per cent up to 2027, stepping down to 25 per cent from 2032 — but it is a deferral, not a remission: the clawback costs 25 per cent. Why trade tax is ADDED BACK, the share a partner needs before applying, and why advance instalments still do not fall. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorChartered accountantIn shortWhere taxable income includes profits from farming and forestry, a trade or a profession that have NOT BEEN WITHDRAWN, income tax on those profits is, on application, computed wholly or partly at a reduced rate: 28.25 per cent for assessment periods UP TO 2027, 27 per cent for 2028 and 2029, 26 per cent for 2030 and 2031, and 25 per cent from 2032 (§ 34a(1) sentence 1 EStG). The price of that relief is a LATER clawback: where the positive balance of withdrawals and contributions in a financial year exceeds the profit, a clawback charge arises, and income tax on the clawback amount is 25 per cent (§ 34a(4) sentences 1 and 2 EStG). The relief defers, it does not forgive.What you getThe guide and the link to the official site.Tax year 2025Refund of German construction withholding tax (§ 48c(2) EStG)
Corporate income taxReporting obligationsFour steps of crediting first, and only then a refund — with the reason written into the statute: crediting against advance payments may not produce a refund. The two conditions that open the route, and why the deadline hangs on the DECLARATION, not the withholding. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorChartered accountantIn shortThe construction withholding amount withheld and declared is first CREDITED to the contractor, in an order fixed by statute: wage tax under § 41a(1), then advance payments of income or corporation tax, then the income or corporation tax of the period in which the service was supplied, and finally the contractor's own withholding amounts under §§ 48, 48a (§ 48c(1) sentence 1 EStG). If something remains after that, crediting does not help: crediting against advance payments expressly may NOT produce a refund (§ 48c(1) sentence 3 EStG). That is what this separate application is for — on the contractor's application, the office competent under § 20a(1) AO refunds the withholding amount (§ 48c(2) sentence 1 EStG).What you getThe guide and the link to the official site.Tax year 2026Apportioning the German trade tax base amount (GewSt 1 D)
Corporate income taxReporting obligationsTwo municipalities, two multipliers — and one base amount split according to WAGES. Why tax-free night supplements count, why a sole trader must enter 25 000 euros for themselves, and where the 50 000 euro per-employee cap bites. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantIn shortWhere permanent establishments for carrying on the trade have been maintained in SEVERAL MUNICIPALITIES during the collection period, the trade tax base amount is apportioned into the shares attributable to each of them (§ 28(1) sentence 1 GewStG). The taxpayer must for that purpose transmit, alongside the return assessing the base amount, an APPORTIONMENT RETURN electronically (§ 14a sentence 1 GewStG). The measure of apportionment is WAGES — the ratio of the total wages of all establishments to the wages of the establishments in each municipality (§ 29(1) no. 1 GewStG) — and in determining those ratios wages are ROUNDED DOWN to full 1 000 euros (§ 29(3) GewStG).What you getThe guide and the link to the official site.Tax year 2025German wage tax reduction: applying for an allowance
Personal income taxIncomeCut the deduction NOW instead of waiting for the annual return. The 600 euro threshold decides admissibility, not the amount; the window opens as early as 1 November of the preceding year and closes on 30 November; and an entered allowance lasts two years. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minIndividualCompany directorChartered accountantIn shortOn the application of an employee subject to unlimited income tax liability, the tax office determines an ALLOWANCE to be deducted from wages overall (§ 39a(1) sentence 1 EStG). It takes effect on the running monthly wage tax deduction instead of coming back only through the annual return. Two figures frame it: the application is INADMISSIBLE where the expenses that count towards it do not together exceed 600 euros (§ 39a(2) sentence 4 EStG), and the window runs from 1 NOVEMBER OF THE PRECEDING YEAR to 30 NOVEMBER of the year in which the allowance applies (§ 39a(2) sentences 2 and 3 EStG). Once entered, the total holds for at most TWO CALENDAR YEARS (§ 39a(1) sentence 3 EStG).What you getThe guide and the link to the official site.Tax year 2026Ordered withholding to secure a German tax claim (§ 50a(7) EStG)
Corporate income taxReporting obligationsNot the standard withholding: this one starts with an ORDER from the payee's tax office, bites only in the gap, and is filed with the office THAT ORDERED IT — not the Federal Central Tax Office. 25 per cent, 15 for corporations, and the office may adjust. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorChartered accountantIn shortThis withholding does NOT start with the payer but with an ORDER: the tax office OF THE PAYEE may order the payer to withhold and remit income tax on income subject to limited tax liability, TO THE EXTENT THAT INCOME IS NOT ALREADY SUBJECT TO WITHHOLDING, where this is expedient to secure the tax claim (§ 50a(7) sentence 1 EStG). The withholding is then 25 per cent of total receipts, or 15 per cent for corporations, associations and estates; the tax office may set it differently to match the tax expected to be owed (sentence 2). It is declared and remitted to THE TAX OFFICE THAT ORDERED IT (sentence 3) — not to the Federal Central Tax Office.What you getThe guide and the link to the official site.Tax year 2026Applying for a binding assurance after a German tax audit
Business formalitiesDealing with the administrationCertainty for the future once the audit is over — but only for facts that appear in the AUDIT REPORT. The binding effect runs one way: an assurance against the applicant does not bind. And it lapses of itself when the law changes. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorChartered accountantIn shortFollowing a TAX AUDIT, the tax authority shall on application give the taxpayer a binding assurance as to how a set of facts AUDITED for the past and SET OUT IN THE AUDIT REPORT will be treated for tax purposes in future, where knowing that future treatment matters for the taxpayer's business decisions (§ 204(1) AO). The assurance binds where the facts later carried out COINCIDE with those it was based on (§ 206(1) AO) — and it does NOT bind where it contradicts the law to the applicant's DISADVANTAGE (subsection 2). The binding effect therefore runs one way only.What you getThe guide and the link to the official site.Tax year 2026Notifying foreign holdings to the German tax office (§ 138(2) AO)
Business formalitiesDealing with the administrationOne section, two completely different deadlines: ONE MONTH for opening a business, 14 MONTHS with the tax return for foreign holdings. Which two thresholds apply as ALTERNATIVES, why your existing stock counts, and when a company qualifies as a third-country company. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 35 minCompany directorChartered accountantIn shortDomestic taxpayers — those with a residence, habitual abode, place of management or seat within the scope of the Act — must notify their tax office of four kinds of foreign situation: the formation and acquisition of businesses and permanent establishments abroad, the acquisition, disposal or CHANGE of an interest in foreign partnerships, certain interests in foreign corporations, and the first occasion on which they can exercise controlling or determining influence over a third-country company (§ 138(2) AO). The deadline is a COMPLETELY DIFFERENT one from the rest of § 138: these notifications are made TOGETHER WITH the tax or determination return, and at the latest within 14 MONTHS of the end of the tax period (§ 138(5) sentence 1 AO) — not within one month.What you getThe guide and the link to the official site.Tax year 2026Determining a repayment of contributions (§ 27(8) KStG)
Corporate income taxTaxable profitNo application, no repayment of contributions: the payment then counts as a DISTRIBUTION in the shareholder's hands. Twelve months from the end of the financial year, an order of priority you cannot choose, and a certificate that cannot be issued late. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantIn shortA repayment of contributions can also be made by corporations or associations NOT subject to unlimited German tax liability, where they are able to make payments within § 20(1) nos. 1 or 9 EStG (§ 27(8) sentence 1 KStG). The amount treated as a repayment of contributions is, however, determined separately only ON APPLICATION by that body, for the financial year concerned (sentence 3), and the application must be made on the officially prescribed form BY THE END OF THE TWELFTH MONTH following the end of the financial year in which the payment was made (sentence 4). Where no separate determination is made, the payments count as a DISTRIBUTION OF PROFITS giving the shareholder income within § 20(1) nos. 1 or 9 EStG (sentence 9).What you getThe guide and the link to the official site.Tax year 2026Withdrawing a German tax objection — and why you would
Business formalitiesDealing with the administrationAn objection opens the notice UP ENTIRELY: the authority reexamines the matter in full and may decide against you — after a warning with reasons. That warning is the signal, because withdrawal is possible only up to NOTIFICATION of the decision. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorIndividualChartered accountantIn shortAn objection opens the notice UP ENTIRELY, not only at the point challenged: the authority deciding the objection must REEXAMINE THE MATTER IN FULL (§ 367(2) sentence 1 AO). The notice may therefore also be amended TO THE OBJECTOR'S DISADVANTAGE — but only where they have been INFORMED of that possibility with reasons and given an opportunity to comment (sentence 2). That notice is the signal: the objection may be withdrawn up to NOTIFICATION OF THE DECISION (§ 362(1) sentence 1 AO), and the original assessment then stands as it was.What you getThe guide and the link to the official site.Tax year 2026Notifying non-withholding of German capital gains tax
Corporate income taxReporting obligationsIn a distribution in kind there is nothing to withhold from — yet the tax still arises. The PAYEE must make the shortfall available; if they refuse, it must be notified to your own establishment tax office. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorChartered accountantIn shortWithholding presupposes that there is something to withhold from. Where investment income consists wholly or partly of something OTHER THAN MONEY (§ 8(2) EStG) and the cash part does not cover the capital gains tax, the PAYEE must MAKE THE SHORTFALL AVAILABLE to the party obliged to withhold (§ 44(1) sentence 7 EStG). Where the payee fails to do so, that party must NOTIFY its own ESTABLISHMENT TAX OFFICE in accordance with § 93c AO (sentence 10). The notification does not replace the withholding — it records that the withholding failed, and shifts the matter back to the payee, who is the taxpayer in any event (sentence 1).What you getThe guide and the link to the official site.Tax year 2026Separate determination return for a sole trader (ESt 1 D)
Statutory tax return setTaxable resultNo partners, yet a determination: the trigger is GEOGRAPHY. Where the business sits in a different tax office district from your home, it is two returns and two offices for one profit. What counts at the end of the profit computation period, and what a move changes retrospectively. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorChartered accountantIn shortThis determination has NOTHING to do with several participants — it is a question of COMPETENCE. In cases other than those involving several participants, income from farming and forestry, a trade or a profession is determined separately WHERE, on the circumstances at the end of the profit computation period, the office competent for the separate determination is NOT ALSO competent for taxes on income (§ 180(1) sentence 1 no. 2(b) AO). The person under the filing duty is then the ENTREPRENEUR (§ 181(2) sentence 2 no. 2 AO). A sole trader whose business lies in a different tax office district from their home therefore files TWO returns, not one.What you getThe guide and the link to the official site.Tax year 2025Confirming an EU customer's VAT number in Germany — before you invoice
InvoicingIssuing invoicesThe qualified confirmation at the BZSt (§ 18e no. 1 UStG) checks your EU customer's VAT number, name and address — at the time of supply only, never retroactively, and with nothing sent in writing. Step-by-step guide, evidence, invoicing deadline and worked example.Official procedure, no printed formFree, no accountGuide: about 10 minCompany directorFinance directorChartered accountantIn shortBefore you invoice a VAT-exempt supply of goods, or a service without German VAT, to a business in another EU Member State, have its VAT identification number (USt-IdNr.) confirmed by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) under § 18e no. 1 UStG — free, online, and AT THE TIME of the supply: there is no confirmation for past dates. The simple confirmation (einfache Bestätigung) only tells you whether the number is valid; only the QUALIFIED confirmation (qualifizierte Bestätigung) also checks the company name, town, postcode and street. The BZSt sends no written confirmation: your evidence is the printout or screenshot you keep yourself.What you getThe guide and the link to the official site.Tax year 2026Reclaiming VAT paid in other EU countries from Germany
VATVAT refundBusinesses established in Germany reclaim VAT paid elsewhere in the EU electronically through the BZSt online portal (§ 18g UStG) — by 30 September of the following year, from EUR 400, or EUR 50 for an annual period. Who checks, who decides, step-by-step guide and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorFinance directorChartered accountantIn shortA business established in Germany that has paid VAT in another EU Member State reclaims it with a refund application (Vergütungsantrag) submitted ELECTRONICALLY to the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) through its online portal, the BZStOnline-Portal (BOP) — § 18g sentence 1 UStG; paper applications are not accepted. Deadline: within nine months of the end of the calendar year in which the refund entitlement arose, i.e. by 30 SEPTEMBER; timely receipt by the BZSt is enough. The BZSt checks only the right to deduct input VAT and that the tax number or VAT number belongs to the applicant, then forwards the application; the refund itself is decided by the Member State of refund.What you getThe guide and the link to the official site.Tax year 2026Applying for a German establishment number (Betriebsnummer) before your first hire
Payroll and employmentHiringFrom the first employee, even a mini-jobber, every establishment needs an establishment number from the Federal Employment Agency (§ 18i SGB IV). Get the accident insurer's company number first, expect the confirmation by post, and in immediate-reporting sectors have it by day one. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorChartered accountantIn shortAnyone hiring for the first time in Germany — even a single mini-jobber — needs an establishment number (Betriebsnummer) before they can report that person to social insurance. The employer must apply for one electronically to the Federal Employment Agency (Bundesagentur für Arbeit) for EACH of its establishments (§ 18i(1) SGB IV). Since 1 January 2024 the application requires the company number (Unternehmensnummer) issued by the statutory accident insurer, and the confirmation is sent by post only. In the sectors subject to immediate reporting, the number must already be in hand on the first working day: the immediate report (Sofortmeldung) is due no later than the start of employment and contains the employer's establishment number (§ 28a(4) SGB IV).What you getThe guide and the link to the official site.Tax year 2026Compulsory pension insurance for the self-employed in Germany — registering with V0020
Payroll and employmentReporting obligationsTeachers, trainers, carers, midwives and self-employed people with a single client are compulsorily insured in the German pension scheme by law and must register themselves with the Deutsche Rentenversicherung within three months (§ 190a SGB VI). Who is affected, which exemptions exist, step-by-step guide and worked example.Official procedure, no printed formFree, no accountFillable onlineGuide: about 30 minCompany directorIndividualChartered accountantIn shortCertain self-employed people are compulsorily insured in the statutory pension scheme BY LAW, without having applied for anything (§ 2 sentence 1 SGB VI) — among them self-employed teachers and educators, carers, midwives, and people who, without employing anyone subject to insurance, work permanently and essentially for only ONE client. Those in groups no. 1 to 3 and 9 must register THEMSELVES with the competent pension insurance institution within three months of starting the activity, using its form (§ 190a(1) sentences 1 and 4 SGB VI) — that form is questionnaire V0020. According to the German Pension Insurance (Deutsche Rentenversicherung), missing the deadline can lead to back-claims for contributions.What you getFilled official formTax year 2026Getting a German commercial register extract — current, chronological, historical
Sworn statementsRegistrationAnyone may inspect the German commercial register for information purposes (§ 9 HGB). How to retrieve the right extract from the Registerportal, check a partner's representation and Prokura — and why a registered fact binds you (§ 15 HGB). Step-by-step guide and worked example.Official procedure, no printed formFree, no accountGuide: about 10 minCompany directorFinance directorChartered accountantIndividualIn shortANYONE may inspect the German commercial register (Handelsregister) and the documents filed with it for information purposes by individual retrievals (§ 9(1) sentence 1 HGB) — through the joint register portal of the federal states (Registerportal), which provides as PDFs the current extract (aktueller Abdruck: all entries currently valid), the chronological extract (chronologischer Abdruck: all data since the switch to electronic register keeping) and the historical extract (historischer Abdruck: the data valid until then). The extract is more than proof of existence: a third party must accept what has been entered and announced as binding on them (§ 15(2) sentence 1 HGB). Anyone who does not check a business partner bears that risk.What you getThe guide and the link to the official site.Tax year 2026German income tax return for non-residents (ESt 1 C)
Personal income taxIncomeNo residence in Germany but German-source income: limited tax liability applies, and with it form ESt 1 C. Test the fork first — with 90 per cent German income, the application under § 1(3) EStG leads to the ESt 1 A instead. Guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minIndividualCompany directorChartered accountantIn shortIf you had neither a residence nor your habitual abode in Germany during the calendar year but earned German-source income within the meaning of § 49 EStG, you are subject to limited tax liability (beschränkte Steuerpflicht, § 1(4) EStG) and declare that income on form ESt 1 C. Before filling it in, there is a fork: if at least 90 per cent of your income for the year is subject to German income tax, or your other income does not exceed the basic allowance (Grundfreibetrag), you can apply to be treated as fully liable (§ 1(3) EStG) — and ELSTER then tells you to use NOT the ESt 1 C but the ESt 1 A. The difference matters: under limited liability, taxable income is increased by the basic allowance when the tax scale is applied (§ 50(1) sentence 2 EStG).What you getThe guide and the link to the official site.Tax year 2025German VAT return for a new vehicle bought in another EU country
VATVAT returnBought a new vehicle privately in another EU state? German VAT is owed, for each acquisition separately, and must be declared and paid by the 10th day after acquisition. When a vehicle counts as new, deadlines and a worked example.Official procedure, no printed formFree, no accountGuide: about 20 minIndividualCompany directorChartered accountantIn shortIf you buy a NEW vehicle privately in another EU member state and bring it to Germany, you make an intra-Community acquisition (innergemeinschaftlicher Erwerb, § 1b(1) UStG) and owe German VAT — computed separately for each individual acquisition (individual vehicle taxation, Fahrzeugeinzelbesteuerung, § 16(5a) UStG). The tax arises on the day of acquisition (§ 13(1) no. 7 UStG); the tax return must be filed and the tax paid no later than the 10th day after the end of that day (§ 18(5a) UStG). Whether a vehicle is new is decided not by the sales contract but by § 1b(3) UStG: for a land vehicle ONE of two conditions is enough — no more than 6,000 kilometres OR first put into service no more than six months earlier.What you getThe guide and the link to the official site.Tax year 2026German tax registration for a company under foreign law
Business formalitiesRegistrationA SARL, Limited or BV doing business in Germany: its own ELSTER questionnaire, a one-month deadline from opening the permanent establishment, and for VAT a tax office per home country — Offenburg for France. Guide, worked example, and the building-site and permanent-representative cases.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorChartered accountantFinance directorIn shortA company incorporated under foreign law that starts doing business in Germany registers with a questionnaire of ITS OWN — not the one for a German GmbH. ELSTER makes it available where a company incorporated abroad under foreign law, which carries on an activity in Germany, is formed or acquired (for instance a Limited, SARL, BV or SA, but also a partnership or SNC). Opening a permanent establishment (Betriebstätte) must be reported to the municipality (§ 138(1) sentence 1 AO), and the further information goes electronically to the tax office (§ 138(1b) AO), within one month (§ 138(4) AO). For VAT, the competent office is not the local one but the tax office that the VAT Competence Ordinance (Umsatzsteuerzuständigkeitsverordnung, UStZustV) assigns to the country of establishment — for France and Monaco, the Offenburg tax office (§ 1(1) sentence 1 no. 6 UStZustV).What you getThe guide and the link to the official site.Tax year 2024Annex 13a: German farm profit by standard rates
Personal income taxSelf-employed incomeSmall German farms and forestry businesses without a bookkeeping duty determine their profit under § 13a EStG from fixed building blocks: a basic amount per hectare, a livestock supplement, forestry, special uses and special gains. Limits on 15 May, a four-year opt-out, a guide and a fully worked example.Official procedure, no printed formFree, no accountGuide: about 45 minIndividualCompany directorChartered accountantIn shortSmall agricultural and forestry businesses in Germany do not determine their profit from receipts and expenses but by standard rates (Durchschnittssätze, § 13a EStG) — using Annex 13a (Anlage 13a). The conditions: no statutory bookkeeping duty, and on 15 May of the financial year no more than 20 hectares of agricultural land, excluding special uses, farmed by the taxpayer, livestock of no more than 50 livestock units, no more than 50 hectares of self-managed forest, and special uses within the limits of Annex 1a (§ 13a(1) sentence 1 EStG). The profit is then a sum of fixed building blocks: a basic amount of 350 euros per hectare, a supplement of 300 euros per livestock unit above 25 (Annex 1a no. 1), plus forestry, special uses and special gains (§ 13a(3) EStG). The profit computation must be transmitted electronically no later than with the tax return (§ 13a(3) sentence 4 EStG).What you getThe guide and the link to the official site.Tax year 2025German One-Stop-Shop (OSS): reporting EU distance sales to the BZSt
VATVAT returnAbove EUR 10,000 of distance sales and electronic services to consumers in other EU countries, the destination country's VAT applies. The One-Stop-Shop spares a registration there: notify before the quarter starts, file and pay by the end of the following month (§ 18j UStG). Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorChartered accountantIn shortA business established in Germany that makes intra-Community distance sales to consumers in other EU countries, or supplies services to non-business customers that are taxable there, owes the VAT OF THE COUNTRY OF DESTINATION — but may declare and pay it in ONE place through the One-Stop-Shop: the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) (§ 18j(1) UStG). Keep two steps apart. The NOTIFICATION of participation must be made before the start of the calendar quarter from which the scheme is used (§ 18j(1) sentence 3 UStG). After that, a VAT return is due for EVERY quarter within one month of its end, and the tax falls due on the last day of the following month (§ 18j(4) sentences 1 and 3 UStG) — that is 30 April, 31 July, 31 October and 31 January.What you getThe guide and the link to the official site.Tax year 2026German Import One-Stop-Shop (IOSS): non-EU goods up to EUR 150, declared monthly
VATVAT returnAnyone selling goods from a non-EU country in consignments worth up to EUR 150 to consumers in the EU can declare the VAT of every destination country monthly to the BZSt — and the import stays free of import VAT when the IOSS number is on the customs declaration (§ 18k, § 5(1) no. 7 UStG). Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorChartered accountantIn shortThe Import One-Stop-Shop does NOT cover every foreign product: it covers distance sales of goods imported from a NON-EU territory (Drittlandsgebiet) in consignments with an intrinsic value of NO MORE THAN EUR 150 (§ 18k(1) sentence 1 UStG). A participant declares the VAT of every EU destination country MONTHLY, centrally, to the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt): the tax period is the calendar month (§ 16(1e) sentence 1 UStG), the return is due within one month of its end, and the tax falls due on the last day of the following month (§ 18k(4) sentences 1 and 3 UStG). What you get in return: the import of those consignments is exempt from import VAT (Einfuhrumsatzsteuer) where the customs declaration states the IOSS identification number (§ 5(1) no. 7 UStG).What you getThe guide and the link to the official site.Tax year 2026German § 50a EStG withholding: foreign performers, athletes and licensors
Corporate income taxReporting obligationsAnyone paying persons with limited tax liability for performances, their exploitation, the use of rights or supervisory-board work withholds the tax and reports it to the BZSt quarterly by the tenth of the following month — even when nothing was withheld. The payer is liable. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 35 minCompany directorChartered accountantIn shortAnyone paying a person with limited tax liability in Germany (beschränkt Steuerpflichtiger) — for instance a performer, an athlete or a licensor with no residence in Germany — a remuneration within § 50a(1) EStG must WITHHOLD the income tax on that person's behalf, REPORT it and PAY IT OVER. The tax arises when the remuneration ACCRUES to the recipient (§ 50a(5) sentence 1 EStG), and the tax withheld in a calendar quarter must be reported and paid to the FEDERAL CENTRAL TAX OFFICE (Bundeszentralamt für Steuern, BZSt) by the TENTH of the following month (§ 50a(5) sentence 3 EStG, § 73e sentences 1 and 2 EStDV). Whoever fails to withhold, or withholds wrongly, is LIABLE (§ 50a(5) sentence 5 EStG). The amount — gross rate, supervisory-board rate, de minimis limit, net method — is worked out by the § 50a withholding tax calculator.What you getThe guide and the link to the official site.Tax year 2026Exemption from and refund of German withholding tax under § 50c EStG
Sworn statementsReporting obligationsA tax treaty alone does not stop the German payer withholding under § 50a EStG: that takes an exemption certificate from the BZSt BEFORE payment — or a refund afterwards, within four years. Only the foreign creditor can apply for either. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorIndividualChartered accountantIn shortEven where a double taxation agreement (DBA) prevents Germany from taxing your royalties or performance fees, the German payer must STILL withhold the § 50a EStG tax (§ 50c(1) EStG) — unless you, as the foreign creditor (Vergütungsgläubiger), hand them an exemption certificate (Freistellungsbescheinigung) from the Federal Central Tax Office (BZSt) BEFORE payment (§ 50c(2) sentence 1 no. 1 EStG). Once tax has been withheld, the only route is a refund (Erstattung) from the BZSt (§ 50c(3) EStG), within four years of the end of the year of payment. Only the creditor can file either application, electronically through the BZSt online portal (§ 50c(5) sentence 1 EStG).What you getThe guide and the link to the official site.Tax year 2026Sending receipts to a German tax office — what, when, how long to keep them
Business formalitiesDealing with the administrationA return needs only what the tax statutes prescribe; the rest you produce when the tax office asks. Keep donation receipts until one year after the assessment, and handle investment income tax certificates with care. Guide to ELSTER's receipt submission service, with a worked example.Official procedure, no printed formFree, no accountGuide: about 15 minIndividualCompany directorChartered accountantIn shortA tax return need only be accompanied by the documents the tax statutes REQUIRE to be submitted (§ 150(4) sentence 1 AO). Everything else you keep and produce when the tax office ASKS for it (§ 97(1) sentence 1 AO) — for donation receipts § 50(8) EStDV says so expressly. The ELSTER service „Belegnachreichung“ (subsequent submission of receipts) is the electronic route for sending such documents after the return has been filed. The main exception: a certificate of withheld investment income tax must be produced for the tax to be credited, unless the data were transmitted electronically (§ 36(2) no. 2 sentence 2 EStG).What you getThe guide and the link to the official site.Tax year 2026Changing your address and bank details with a German tax office — and when the office changes
Business formalitiesDealing with the administrationYou report a new address and a new account through ELSTER. What matters is the consequence: moving home or business can change the competent tax office, as soon as either office learns of it. What happens to pending procedures, and what must also be notified. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 10 minCompany directorIndividualChartered accountantIn shortYou tell the tax office (Finanzamt) about a new address or a new bank account through the ELSTER services „Änderung der Adresse“ (change of address) and „Änderung der Bankverbindung“ (change of bank details). What matters more than the form is the consequence: a move can change WHICH tax office is responsible — for income tax it is the office for your place of residence (§ 19(1) AO), for VAT the office from whose district you run your business (§ 21(1) AO). The switch takes effect as soon as either of the two offices LEARNS of the change (§ 26 sentence 1 AO); the previous office may continue a pending procedure with the new office's consent (sentence 2).What you getThe guide and the link to the official site.Tax year 2026Notifying short-time work and claiming the allowance in Germany
Payroll and employmentReporting obligationsThe short-time work allowance (Kurzarbeitergeld) is paid at the earliest from the month in which the agency RECEIVED the notification of loss of working time — each month is then claimed separately within three calendar months. Conditions, deadlines, worked example.Official procedure, no printed formFree, no accountFillable onlineGuide: about 40 minCompany directorFinance directorChartered accountantIn shortShort-time work allowance (Kurzarbeitergeld) runs through TWO steps, and the first one fixes the start date: the notification of the loss of working time (Anzeige über Arbeitsausfall) goes to the employment agency (Agentur für Arbeit) for the district where the establishment has its seat, in writing or electronically (§ 99(1) sentence 1 SGB III). The allowance is paid AT THE EARLIEST from the calendar month in which that notification was RECEIVED by the agency (§ 99(2) sentence 1 SGB III) — a notification arriving the following month costs the whole previous month. After that, the allowance is claimed separately for each calendar month, within a preclusive period of three calendar months after the end of the month claimed for (§ 325(3) SGB III).What you getFilled official formTax year 2026Sending the German employment certificate electronically (BEA)
Payroll and employmentReporting obligationsThe employment certificate (Arbeitsbescheinigung) is due only at the request of the employee or the employment agency — but then electronically through BEA, from payroll software or the SV-Meldeportal. When, what, how, with a worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortThe employment certificate (Arbeitsbescheinigung) is NOT due every time someone leaves: the employer must issue it at the request of the employee or of the Federal Employment Agency (§ 312(1) sentence 1 SGB III). Once requested, it must be sent to the Agency ELECTRONICALLY (§ 313a(1) SGB III) — from certified payroll software or a machine-generated filling aid such as the SV-Meldeportal (§ 108(1) SGB IV), through the BEA procedure. Paper is now reserved for employment that ended by 31 December 2022. Certificates nobody asked for should not be sent.What you getThe guide and the link to the official site.Tax year 2026Reporting severely disabled employees and paying the compensatory levy in Germany
Payroll and employmentReporting obligationsFrom an annual average of 20 workplaces: a yearly report of the previous year's data, month by month, to the employment agency by 31 March — and the compensatory levy (Ausgleichsabgabe) per unfilled mandatory workplace to the integration office by the same date. Counting rules, scale, worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorFinance directorChartered accountantIn shortAn employer with an annual monthly average of at least 20 workplaces must fill at least 5 percent of them with severely disabled people (schwerbehinderte Menschen, § 154(1) sentence 1 SGB IX) — below 40 workplaces one person, below 60 two (sentence 3). The previous year's data, broken down by month, must be reported to the employment agency (Agentur für Arbeit) for the employer's seat by 31 March at the latest (§ 163(2) sentence 1 SGB IX). By the same date, the compensatory levy (Ausgleichsabgabe) must be paid to the integration office (Integrationsamt) for each unfilled mandatory workplace (§ 160(1) and (4) SGB IX). There is no exemption, and according to the Federal Employment Agency the deadline cannot be extended.What you getThe guide and the link to the official site.Tax year 2026Applying for Germany's integration subsidy — before the contract
Payroll and employmentHiringUp to 50 percent of wages for up to twelve months when you hire someone who is hard to place. The application must come BEFORE the employment contract, and after the subsidy a retention period runs whose early end triggers repayment. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorChartered accountantIn shortThe integration subsidy (Eingliederungszuschuss, EGZ) is a contribution from the employment agency (Agentur für Arbeit) or the Jobcenter towards the wages of a new hire whose placement is hampered by reasons lying in the person (§ 88 SGB III). It can reach up to 50 percent of the relevant pay for up to twelve months (§ 89 sentence 2 SGB III). Two things decide between a grant and a clawback: the application must be filed BEFORE the employment contract is signed (§ 324(1) sentence 1 SGB III), and after the subsidy ends a RETENTION PERIOD (Nachbeschäftigungszeit) runs, whose early termination without a statutory reason triggers partial repayment (§ 92(2) SGB III). There is no legal entitlement.What you getThe guide and the link to the official site.Tax year 2026Applying for Germany's start-up grant — from unemployment benefit to self-employment
Payroll and employmentPersonal situationSix months of unemployment benefit plus EUR 300, then nine months at EUR 300: a discretionary benefit with no entitlement. It needs 150 days of remaining entitlement on the start date and a viability statement, and the application comes before the start. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minIndividualCompany directorIn shortIf you receive unemployment benefit (Arbeitslosengeld) and end your unemployment by taking up self-employment as your MAIN occupation, you MAY receive a start-up grant (Gründungszuschuss, § 93(1) SGB III) — a discretionary benefit, not an entitlement. Phase 1: for six months, the unemployment benefit you last received plus EUR 300 a month (§ 94(1)). Phase 2: a further nine months at EUR 300, applied for separately and only on proof of business activity (§ 94(2)). Conditions: at least 150 days of unemployment-benefit entitlement left on the day you start, a viability statement from a competent body (fachkundige Stelle) and a showing of your skills (§ 93(2)). And the application comes before the start: employment-promotion benefits are paid only if applied for before the event giving rise to them (§ 324(1) sentence 1).What you getThe guide and the link to the official site.Tax year 2026Applying for the German A1 certificate — working temporarily elsewhere in the EU
Payroll and employmentReporting obligationsThe A1 proves that German social insurance law still applies during temporary work in another EU state. Since 2025 electronic only: the employer applies for employees, the self-employed for themselves via the SV-Meldeportal. Competent office, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorChartered accountantIndividualIn shortAnyone working only temporarily in another EU state, Iceland, Liechtenstein, Norway, Switzerland or the United Kingdom stays, in a posting case, within German social insurance law — and proves it with the A1 certificate (A1-Bescheinigung). Since 1 January 2025 it can be applied for ONLY electronically: for employees by the employer from its payroll software or through an online filling aid (§ 106(1) SGB IV), by self-employed people for themselves through the SV-Meldeportal (§ 106a(1) SGB IV). Once it is established that German law applies, the certificate is issued within three working days. The competent office depends on health insurance: the statutory health insurer (Krankenkasse), the association of professional pension schemes (ABV) or the pension insurance institution (Rentenversicherungsträger).What you getThe guide and the link to the official site.Tax year 2026Opting into German statutory pension insurance as a self-employed person
Payroll and employmentPersonal situationNot compulsorily insured by law? Self-employed people can apply for compulsory insurance within five years of starting (§ 4(2) SGB VI). Unlike voluntary insurance, it counts towards the reduced earning capacity pension — and § 4 SGB VI provides for no withdrawal. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 25 minCompany directorIndividualChartered accountantIn shortA self-employed person who is NOT already compulsorily insured by law can opt into the statutory pension scheme as a compulsory member: persons who are self-employed other than merely temporarily become compulsorily insured on application if they apply within FIVE YEARS of starting the activity (Versicherungspflicht auf Antrag, § 4(2) SGB VI). This is not the same as voluntary insurance (freiwillige Versicherung, § 7 SGB VI): only compulsory contributions count towards the three years of compulsory contributions in the last five years that a reduced earning capacity pension requires (§ 43(1) sentence 1 no. 2 SGB VI). Apply within three months and cover starts from day one (§ 4(4) sentence 1 no. 1 SGB VI) — and § 4 SGB VI provides for no withdrawal: the obligation ends only when its conditions cease to be met (§ 4(4) sentence 2 SGB VI).What you getThe guide and the link to the official site.Tax year 2026German CFC rules — the separate determination return under § 18 AStG
Corporate income taxTaxable profitAnyone controlling more than half of a foreign company is taxed on its low-taxed passive income themselves, even without a distribution (§§ 7 and 8 AStG). Every participant files a return for the separate determination — not to be confused with the notification under § 138(2) AO. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorChartered accountantIn shortWhere a person with unlimited German tax liability — a GmbH just as much as an individual — controls a foreign company, that company's low-taxed passive income is taxed in their hands in proportion to their holding, even if nothing is distributed (controlled foreign company rules, Hinzurechnungsbesteuerung, § 7(1) AStG). Control means holding, alone or with related persons, MORE THAN HALF of the voting rights, the nominal capital or the entitlement to profit or liquidation proceeds (§ 7(2) AStG). Income is low-taxed where its income tax burden is LESS THAN 15 PERCENT (§ 8(5) AStG). The tax bases are determined separately — and uniformly where there are several participants (§ 18(1) AStG) — and EVERY person holding directly or indirectly must file a return for it electronically (§ 18(3) sentence 1 AStG): that is this ELSTER form.What you getThe guide and the link to the official site.Tax year 2026Reporting supplies of new vehicles to other EU countries (Germany)
VATVAT returnAnyone supplying a new vehicle to an EU buyer without a VAT ID — even as a private individual — reports it to the Federal Central Tax Office by the 10th day after the end of the quarter, separately for each vehicle (FzgLiefgMeldV). The EC Sales List does not cover these supplies. Guide and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorIndividualChartered accountantIn shortAnyone who supplies a NEW vehicle from Germany to a customer in another EU member state who does NOT use a VAT identification number of another member state — typically a private individual — must report that supply to the Federal Central Tax Office (Bundeszentralamt für Steuern) by the TENTH DAY after the end of the calendar quarter of the supply, separately for each vehicle (§ 1(1) sentences 1 and 2 FzgLiefgMeldV). The duty lies with the business OR the vehicle supplier (Fahrzeuglieferer) making the supply (§ 3 FzgLiefgMeldV) — so also with a private individual selling their new car to another EU country: they are treated as a business for that supply (§ 2a UStG). The EC Sales List (Zusammenfassende Meldung) expressly does NOT cover these supplies (§ 18a(6) no. 1 UStG); this separate report exists for them.What you getThe guide and the link to the official site.Tax year 2024Paying Italian income tax (Irpef) with the F24: balance and advances
Personal income taxIncomeBalance by 30 June, advance in one or two instalments by 30 November: when an advance is due, how it is split, how to fill in the Erario section of the F24 and who must pay online — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortItalian personal income tax (Irpef) is paid with the F24 form: each year you pay the balance for the previous year and an advance for the current one. Unless the deadline is extended, the balance and the first advance instalment are due by 30 June of the year you file the return, or within the following 30 days with a 0.40% surcharge; the second or single advance instalment is due by 30 November.What you getThe guide and the link to the official site.Tax year 2026Paying periodic Italian VAT (Iva) with the F24
VATVAT returnMonthly by the 16th, quarterly with 1% interest, an advance by 27 December: who may choose quarterly settlement, how the debt is settled, when amounts below 100 euros are carried forward and which tax codes the advance uses — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortVAT-registered businesses in Italy settle and pay VAT periodically with the F24 form, online only. Monthly filers pay by the 16th of the following month; those who opted for quarterly settlement pay by the 16th of the second month after each of the first three quarters (16 May, 20 August and 16 November), adding 1% as interest, and the fourth quarter by 16 March of the following year. A VAT advance is also due by 27 December.What you getThe guide and the link to the official site.Tax year 2026Later filings for an Italian lease: following years, extension, assignment, termination
Personal income taxRental incomeAfter registration, within 30 days: payment for the following year, extension, assignment and early termination, online with RLI or with form F24 Elementi identificativi (tax codes 1501-1504) and form RLI at the office, and what changes under the cedolare secca — guide, codes and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minIndividualCompany directorChartered accountantIn shortAfter the first registration, a lease or rental agreement calls for further filings with the Agenzia delle Entrate: payment for the following year, extension, assignment, early termination. Each must be done within 30 days (of the end of the year or of the agreement, or of the event), online with RLI or RLI-web and a direct debit from a bank account, or by paying with form F24 Elementi identificativi (tax codes 1501, 1504, 1502, 1503) and filing form RLI within the same deadline with the office where the agreement was registered.What you getThe guide and the link to the official site.Tax year 2025Direct VAT identification of non-residents in Italy (form ANR/3)
Business formalitiesRegistrationHow a business or professional from another EU State obtains an Italian VAT number without a tax representative: who is eligible, where and how form ANR/3 is filed in Pescara, which attachments are needed and how changes and cessation are reported within 30 days — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorChartered accountantIn shortA business or professional not resident in Italy, operating in another EU Member State or in a non-EU country bound to Italy by mutual assistance instruments on indirect taxes, can obtain an Italian VAT number by identifying directly (article 35-ter of Presidential Decree no. 633/1972). It files form ANR/3 before carrying out any transaction taxable in Italy, only with the Pescara operations centre, in person or by registered post; the same form is then used for changes and for cessation, within 30 days.What you getThe guide and the link to the official site.Tax year 2013Requesting an Italian tax residence certificate from the Agenzia delle Entrate
Sworn statementsHome and residenceWho can request the tax residence certificate used under double taxation treaties, how to file the request (reserved area, office, registered post or PEC), with no stamp duty — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortThe Italian tax residence certificate (attestato di residenza fiscale) is requested from the Agenzia delle Entrate in order to claim the benefits of international double taxation treaties on income and of EU law. You complete the dedicated request form and file it with any local office: through the « Consegna documenti e istanze » service of the reserved area, in person, by registered post with acknowledgement of receipt or by PEC. Neither the request nor the certificate is subject to stamp duty, and a single certificate is issued for several types of income produced in the same foreign State.What you getThe guide and the link to the official site.Tax year 2026Correcting an Italian income tax return: the supplementary return (dichiarazione integrativa)
Business formalitiesDealing with the administrationCorrective Redditi return by 2 November 2026, supplementary return up to 31 December of the fifth year, the « dichiarazione integrativa » box on the cover page, tax, interest and reduced penalty paid with the F24 — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorIndividualChartered accountantIn shortAn error or omission in a return already filed is corrected with a supplementary return (dichiarazione integrativa): you file again the same form for the tax year concerned, online only, ticking the « dichiarazione integrativa » box on the cover page and reporting both the corrected data and all unchanged data. Anyone who sent a 730 and spots an error can file a corrective Redditi return by 2 November 2026, then a supplementary Redditi return by 31 December 2031, i.e. by 31 December of the fifth year after the year of filing. If more tax is due, tax, interest at the legal rate and the penalty reduced under the ravvedimento operoso are paid together; if more credit results, a refund can be requested.What you getThe guide and the link to the official site.Tax year 2026Italian Redditi ENC form: income tax return of non-commercial entities
Corporate income taxTaxable profitWho files it (non-commercial entities, ONLUS, trusts, non-resident entities), how it differs from the EAS form, when to send it (from 15 April to 2 November 2026) and with which software — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 120 minCompany directorChartered accountantIn shortThe Redditi ENC form is the income tax return of non-commercial entities and similar bodies subject to IRES: public and private bodies other than companies, trusts and ONLUS resident in Italy whose exclusive or main purpose is not a commercial activity, as well as non-resident companies and non-commercial entities with income produced in Italy. It is completed with the Agenzia's RedditiOnLine ENC software and sent online. In 2026, for a tax period matching the calendar year, it is sent between 15 April and 2 November 2026, because 31 October falls on a Saturday. It must not be confused with the EAS form, which is a data report, not an income tax return.What you getThe guide and the link to the official site.Tax year 2026Starting a business activity in Italy with a SCIA filed with the SUAP (Impresa in un giorno)
Business formalitiesAccess to the professionWhat the certified notice of start of activity is, how to complete and sign it on the impresainungiorno.gov.it portal, when the SUAP receipt is enough to start trading and how it fits with the ComUnica — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorChartered accountantIn shortWhen starting an activity producing goods or providing services is subject to a SCIA (segnalazione certificata di inizio attività, certified notice of start of activity, art. 19 of Law 241/1990), the business files the notice with the SUAP, the one-stop shop for productive activities and the single access point for the administrative matters of its activity. The SCIA is completed online on the impresainungiorno.gov.it portal through a guided questionnaire, signed digitally and sent to the municipality's SUAP: if the formal check is positive, the SUAP automatically issues a receipt, which in the automated procedure entitles the business to start from the filing date. If a ComUnica to the Companies Register is also needed, the two filings are made together or at most 30 days apart.What you getThe guide and the link to the official site.Tax year 2026Delegating the Italian cassetto fiscale and e-invoicing to your accountant (delega unica)
Business formalitiesDealing with the administrationThe single delegation since 8 December 2025: which services can be delegated (cassetto fiscale, invoices and receipts, ISA, Equipro), how to activate it in the reserved area, to how many intermediaries, when it expires and how to renew or revoke it — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorChartered accountantIndividualIn shortTo let your accountant consult your cassetto fiscale or handle your e-invoices, since 8 December 2025 you use the single delegation (delega unica): with one communication to the Agenzia delle Entrate you activate a delegation to an intermediary for one or more online services of the Agenzia delle Entrate and the Agenzia delle entrate-Riscossione. The delegation is a private agreement with the intermediary; it only becomes operative once its data are communicated, by you in the reserved area or by the intermediary. It can be granted to at most two intermediaries and expires on 31 December of the fourth year after it was granted.What you getThe guide and the link to the official site.Tax year 2026Registering in the Italian VIES archive for intra-EU transactions
VATVAT returnWho must be included in VIES to buy and sell within the European Union, how to opt in through box I of the AA9 and AA7 forms or later online, when inclusion is immediate, how to revoke it and when the Agenzia removes you — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorChartered accountantIn shortTo carry out intra-EU transactions a VAT-registered business must be included in the VIES archive (VAT information exchange system). The option is expressed when opening the VAT number, in the « Operazioni Intracomunitarie » field of box I of form AA9 (sole traders and self-employed) or AA7 (other entities), or later through the Agenzia delle Entrate's online services, directly or via an intermediary. Inclusion is immediate once the option is received; revocation is online only, and anyone who files no recapitulative statements for four consecutive quarters is removed by the Agenzia.What you getThe guide and the link to the official site.Tax year 2026Italian tax refund claim for taxes overpaid (Irpef, Ires, registration tax)
Business formalitiesDealing with the administrationDirect taxes and indirect taxes other than VAT: which office receives the claim, what it must contain, the 48, 36 or 24-month limits, how the refund is paid and what to do after 90 days of silence — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantIndividualIn shortAnyone who has paid more tax than was due is entitled to a refund: if it was not already claimed in the tax return, they file a refund claim on plain paper, unless a specific form is prescribed, stating the amount, the grounds and the documents proving the right. For income taxes the limit is 48 months from payment, for indirect taxes other than VAT 36 months, and 24 months as the residual rule. The claim is sent by PEC, e-mail, post, online services or handed in at the counter; after 90 days of silence an appeal can be lodged.What you getThe guide and the link to the official site.Tax year 2026Italian cadastral transfer application (voltura catastale) after an inheritance
Personal income taxInheritance and giftsWho must apply for the voltura, how long after registering the inheritance return, how to file online with Voltura catastale web or at the Provincial Office - Territory, what it costs and when nothing is due — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minIndividualChartered accountantIn shortThe voltura application tells the Agenzia delle Entrate that the holder of a property right over a building or land has changed, so that the cadastral records can be updated. For notarial deeds the notary handles it; for inheritances it falls to whoever filed the inheritance return, if they did not use the automatic voltura, within thirty days of registration. It is filed online with the Voltura catastale web service, or with the Provincial Office - Territory, by registered post or by PEC. Each application costs 70 euros in special cadastral fees plus 16 euros of stamp duty for every 4 pages.What you getThe guide and the link to the official site.Tax year 2026Italian reverse-charge self-invoice and supplement: documents TD16, TD17, TD18 and TD19
InvoicingIssuing invoicesWhich document type to use to supplement a reverse-charge invoice, how to fill in the supplier's and sender's details, what not to confuse with TD27, TD26 and TD29 — guide and worked example with a service bought abroad.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorFinance directorChartered accountantIn shortWhen a purchase falls under the reverse charge (inversione contabile), the VAT is owed by the buyer: the invoice received must be supplemented with the rate and the tax due, or a self-invoice (autofattura) is prepared. This document can be sent to the Sistema di Interscambio (SdI) with a dedicated document type: TD16 for the domestic reverse charge, TD17 for services bought from abroad, TD18 for intra-EU goods, TD19 for goods bought under article 17(2) of Presidential Decree 633/1972. The supplier's section carries the actual supplier, the buyer's section the party sending the document.What you getThe guide and the link to the official site.Tax year 2026Compliant storage of Italian e-invoices: the Agenzia's free service
InvoicingIssuing invoicesWho must store e-invoices, why saving them on a PC is not enough, how to join the free service of the Fatture e Corrispettivi portal and how far back invoices already sent through the SdI can be recovered — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 10 minCompany directorFinance directorChartered accountantIn shortBy law (article 39 of Presidential Decree 633/1972) both the issuer and the recipient of an e-invoice must keep it in compliant storage (conservazione a norma): saving the file on a PC is not enough, a process governed by the Digital Administration Code (CAD) is required, guaranteeing over the years that invoices are never lost, remain readable and that the original can be retrieved. Certified private providers offer the service, but the Agenzia delle Entrate provides a free one for all invoices issued and received through the SdI: it is activated on the Fatture e Corrispettivi portal by signing the service agreement.What you getThe guide and the link to the official site.Tax year 2026Registering a private deed with the Italian Agenzia delle Entrate: form 69 and form RAP
Business formalitiesDealing with the administrationWhich private deeds must be registered, when to use form 69, online RAP or RLI, how self-assessment of registration tax works since 2025 and what to bring to the office — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortDeeds made in writing in Italy must, as a rule, be registered with the Agenzia delle Entrate, paying registration tax (imposta di registro). To register a written deed, form 69 (modello 69) is generally used; for loans for use (comodato), preliminary sale contracts and minutes of profit distribution there is also form RAP, filed online. Since 1 January 2025 registration tax is self-assessed: the parties calculate and pay it, and registration takes the date of the day it is requested, after payment. Leases follow form RLI instead.What you getThe guide and the link to the official site.Tax year 2026Refund of the annual Italian VAT credit in the VAT return
VATVAT refundWho can claim a refund of the year-end VAT credit, by when, when a guarantee and compliance endorsement are needed (30,000 euros, ISA thresholds), how it is paid and how to get a bank advance on it — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortA year-end VAT credit is claimed back in the annual VAT return, if one of the conditions of articles 30 and 38-bis of Presidential Decree 633/1972 is met; form IVA TR is used instead for the credits of the first three quarters. The 2026 VAT return, for tax year 2025, is filed only electronically between 1 February and 30 April 2026. Up to 30,000 euros the refund is paid without a guarantee and without special formalities; above that, the guarantee is avoided with the compliance endorsement (visto di conformità) and a sworn statement, except in the risk cases where it remains mandatory. The refund is paid into the tax account (conto fiscale).What you getThe guide and the link to the official site.Tax year 2026Italian Chamber of Commerce annual fee: who pays, when and how to fill in the F24
Business formalitiesDealing with the administrationWho owes the annual fee, the 2026 deadlines with the ISA extension and the balancing payment of the 20% increase, how to fill in the F24 with tax code 3850 or pay with pagoPA, and when the obligation ends — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorChartered accountantIn shortEvery business entered in the Register of Companies (Registro delle Imprese) on 1 January, or registered during the year, pays its Chamber of Commerce the annual fee (diritto annuale). It is paid with form F24, section "IMU ed altri tributi locali", tax code 3850, or with pagoPA on dirittoannuale.camcom.it. For 2026 the deadline is that of the first income-tax instalment, 30 June 2026, with the option to pay within the following 30 days with a 0.40% surcharge. The amount depends on the section of the Register, turnover and any increases decided by each Chamber: check it on your own Chamber's website.What you getThe guide and the link to the official site.Tax year 2026Italian certification of profits (Cupe)
Corporate income taxReporting obligationsWho must issue the Certification of profits and equivalent income, by when (16 March), for which income besides dividends, and why form 770 cannot be filed without it — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortThe Certification of profits and equivalent income (Cupe) must be issued by 16 March to persons resident in Italy who received profits from shareholdings in IRES-liable entities, resident or not, however paid. It is issued by the company or entity distributing the profits, or by the intermediary or withholding agent involved in the payment, on the form approved by the Agenzia delle Entrate's order of 15 January 2019. A withholding agent may file form 770 only after also transmitting, where required, the Certification of profits.What you getThe guide and the link to the official site.Tax year 2026Italian VAT credit note (article 26) as an e-invoice
InvoicingIssuing invoicesWhen a downward VAT variation note may be issued, the deadline when it stems from an agreement with the customer, how it is sent to the SdI and what the customer must record, including in insolvency proceedings — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorFinance directorChartered accountantIn shortWhen, after an invoice has been recorded, a transaction falls away in whole or in part or its taxable amount is reduced through nullity, annulment, revocation, termination, rescission, or contractually agreed allowances and discounts, the supplier is entitled to recover the corresponding Italian VAT (Iva) by issuing a downward variation note (credit note), under article 26, paragraph 2, of Presidential Decree 633/1972. If the reduction stems from a later agreement between the parties, the note must be issued within one year of the transaction. The variation note is an electronic document: it is sent to the Exchange System (SdI) like an invoice, and a customer who had recorded the purchase must in turn record the variation.What you getThe guide and the link to the official site.Tax year 2026Italian section RW: tax monitoring of foreign investments and accounts
Personal income taxReporting obligationsWho must complete section RW of the Redditi PF return, when a foreign account is outside monitoring, how IVIE and IVAFE are computed, which tax codes to use and what changes with section W of the 730 — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minIndividualChartered accountantIn shortSection RW of the Italian Redditi Persone fisiche return is used for tax monitoring: it is completed by natural persons resident in Italy who hold investments abroad and foreign financial assets, as owners or under another right in rem, and crypto-assets. The same section computes IVIE on foreign real estate, IVAFE on foreign financial products, accounts and savings books, and the tax on the value of crypto-assets. Foreign accounts and deposits whose maximum value in the year does not exceed 15,000 euros are outside monitoring, but the section must still be completed if IVAFE is due. The Redditi PF 2026 return is filed online between 15 April and 2 November 2026; taxpayers using the 730 complete section W, its equivalent.What you getThe guide and the link to the official site.Tax year 2026Paying Italian cedolare secca rental tax with the F24
Personal income taxRental incomeBalance by 30 June, a 100% advance in one or two instalments by 30 June and 30 November, tax codes 1840, 1841 and 1842: how the cedolare secca balance and advance are worked out and when they are paid — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minIndividualChartered accountantIn shortCedolare secca, Italy's flat tax on residential rents, is paid with the F24 form on the same deadlines and in the same way as Irpef, as an advance and a balance. The advance equals 100% of the tax due for the previous year and is paid only if that exceeds 51.65 euros: in a single instalment by 30 November if it is below 257.52 euros, otherwise in two instalments (40% by 30 June, or by 30 July with 0.40% added, and 60% by 30 November). The balance is paid by 30 June of the following year, or by 30 July with the 0.40% surcharge. The tax codes are 1840 (first advance instalment), 1841 (second instalment or single payment) and 1842 (balance).What you getThe guide and the link to the official site.Tax year 2026Paying Italian IMU property tax with the F24
Personal income taxReporting obligationsFirst instalment by 16 June, balance by 16 December, single payment possible in June: who pays, which rates to use for the advance, how to fill in the IMU section of the F24 and which tax codes to choose — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minIndividualCompany directorChartered accountantIn shortIMU, the Italian municipal property tax, is paid in two instalments: the first by 16 June, equal to the tax for the first half-year computed with the rates and deduction of the previous year's twelve months; the second, the balance with any adjustment, by 16 December, based on the municipal resolutions published on the Department of Finance website as at 28 October. The whole year may also be paid in a single instalment by 16 June. Payment is made only with the F24 form, in the "IMU e altri tributi locali" section, or with the compatible postal payment slip, stating the municipality's cadastral code and the tax code for the type of property.What you getThe guide and the link to the official site.Tax year 2026Striking an Italian sole-trader business off the Companies Register
Business formalitiesRegistrationWithin 30 days of ceasing trading, with the Single Communication and form I2: who files (heirs included), which forms to add for INPS, the Agenzia delle Entrate and the craft register, how to avoid next year's annual fee and what ex officio removal means — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorIndividualChartered accountantIn shortA sole trader who stops all the business's activities asks for it to be struck off the Companies Register (Registro delle Imprese) within 30 days of the event, through a Single Communication (ComUnica) filed online with the Register of the competent Chamber of Commerce: form I2, box 15, with the date on which all activities ceased, plus the forms for the Agenzia delle Entrate, INPS and INAIL where the closure concerns them. No filing fees are due, only stamp duty. A business that is no longer trading and does not deregister can be struck off by the Register of its own motion.What you getThe guide and the link to the official site.Tax year 2026Filing an Italian Srl's annual accounts with the Companies Register
Business formalitiesRegistrationWithin 30 days of the approval minutes, in DIRE and in XBRL format: which documents to attach, who signs (director or accountant), what it costs, how to correct it and which F23 penalty applies if you are late — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantFinance directorIn shortAn Srl, like every Italian limited company, files its annual accounts with the Companies Register (Registro delle Imprese) within 30 days of the minutes of the shareholders' meeting that approved them. The filing is online, prepared in DIRE through Telemaco, and is not part of the Single Communication (ComUnica): it contains the accounts in XBRL format, the approval minutes and the required reports, digitally signed by the director or by the accountant appointed to file. After the deadline, each legal representative pays a penalty with form F23.What you getThe guide and the link to the official site.Tax year 2026Registering an Italian business's PEC (digital address) with the Companies Register
Business formalitiesDealing with the administrationCompulsory for every business and, since 31 October 2025, for company directors: how to check it, file it free with the Pratica semplice, what to do if it has lapsed and what the ex officio address and the penalty mean — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorIndividualChartered accountantIn shortEvery Italian business, whether a sole trader or a company, must have a digital address registered with the Companies Register (Registro delle Imprese): an active PEC (certified e-mail) mailbox of its own, used by no one else. Since 1 October 2020 the obligation applies to all businesses (article 37 of Decree-Law 76/2020). The filing is online and free, including through the « Pratica semplice » digitally signed by the owner or legal representative. A business that does not register one, or lets its registered PEC lapse, is given an ex officio receive-only digital address and an administrative penalty. Since 31 October 2025 the sole or managing director of a company must also register a personal digital address.What you getThe guide and the link to the official site.Tax year 2026Applying for an Italian tax code for a body or association (form AA5/6)
Business formalitiesRegistrationFor associations, foundations, condominiums and other bodies without a VAT number: how to complete and file form AA5/6, which documents to attach, what the code looks like and how to report a change of representative or the body's extinction — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortA body that is not a natural person and carries on no activity relevant for VAT — association, foundation, condominium, parish, committee — applies for its tax code (codice fiscale) to the Agenzia delle Entrate with form AA5/6, attaching its deed of incorporation or establishment: through the « Consegna documenti e istanze » service in the reserved area, by PEC to a Provincial Directorate, in person by appointment or by registered post. The code assigned has 11 digits. The same form is later used to report changes of data and the body's extinction, merger, concentration or transformation.What you getThe guide and the link to the official site.Tax year 2025Registering or updating an Italian business with the Single Communication (ComUnica)
Business formalitiesRegistrationOne filing with the Companies Register for registration, VAT number, INPS, INAIL and SCIA: what you need (digital signature, PEC, Telemaco), how to fill it in, when you may start trading and how to fix a suspended file — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorIndividualChartered accountantIn shortAnyone starting a business, or changing its details, who registers with the Companies Register (Registro delle Imprese) or the REA uses the Single Business Communication (ComUnica): a single online filing, compulsory since 1 April 2010, sent to the Companies Register through registroimprese.it, which passes its content on to the Agenzia delle Entrate (VAT number), INPS, INAIL, the Register of craft businesses and, where needed, the SUAP. You need a digital signature, a PEC mailbox and access to the Telemaco service. The ComUnica receipt entitles you to start trading immediately, provided the other legal requirements are met.What you getThe guide and the link to the official site.Tax year 2026Filing a tax ruling request (interpello) with the Agenzia delle Entrate
Business formalitiesDealing with the administrationOrdinary, qualifying, anti-abuse or disapplication: when to ask for the Agenzia's opinion, what the request must contain, which Directorate to send it to, how long the answer takes and what silence means — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorChartered accountantIndividualIn shortBefore adopting a tax-relevant course of action on which a tax rule is objectively uncertain, you can ask the Agenzia delle Entrate for its opinion with a ruling request (istanza di interpello), written on plain paper and free of stamp duty, addressed as a rule to the Regional Directorate of your tax domicile and filed by hand, by registered post with acknowledgement of receipt or by PEC. The Agenzia answers within 90 days; if it stays silent, the solution you proposed applies. The request does not suspend any tax deadline.What you getThe guide and the link to the official site.Tax year 2026Italian EAS form: tax data reporting by associations
Corporate income taxReporting obligationsWho must send it, who is exempt (Third Sector Entities included), the 60-day deadline after set-up, when to file it again and how to fix a late filing — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorChartered accountantIn shortA private association that wants its membership fees and contributions and, for certain activities, the fees paid by members to be non-taxable must send the Agenzia delle Entrate the EAS form, online only (Fisconline, Entratel or an intermediary), within 60 days of being set up. It files it again by 31 March of the following year if the data change, and within 60 days if it loses the requirements. Third Sector Entities do not have to send it.What you getThe guide and the link to the official site.Tax year 2026Paying an Italian tax notice (avviso bonario) in instalments with the F24
Business formalitiesDealing with the administrationNo application to file: first-instalment deadline, quarterly due dates, tax codes for instalment and interest, the Agenzia's services to set up and reschedule the plan, and how to avoid losing it — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minIndividualCompany directorChartered accountantIn shortThe sums claimed in the notice of the results of the automated or formal check of a tax return (the so-called avviso bonario) can be paid in equal quarterly instalments without filing any application: you simply pay the first instalment with the F24 form within the deadline, as a rule 60 days from receiving the notice, and the following ones by the last day of each quarter, showing instalment and interest separately with their dedicated tax codes. The Agenzia's online services calculate the plan and print the F24 forms.What you getThe guide and the link to the official site.Tax year 2026Paying an Italian late-payment regularisation (ravvedimento operoso) with the F24
Business formalitiesDealing with the administrationF24 or F24 Elide, separate lines for tax, penalty and interest, partial ravvedimento, a missed zero-balance F24 and how long regularisation stays open — a practical payment guide, with the calculator doing the amounts.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortTo regularise a missed or late payment through ravvedimento you voluntarily pay, with the F24 form, the tax due, interest at the legal rate from the due date to the payment date and the reduced penalty, showing interest and penalty on their own lines under the dedicated tax codes. For taxes linked to the registration of lease contracts, the F24 Elide is used instead. The amounts are worked out with the ravvedimento-operoso calculator; ravvedimento is possible until an assessment or settlement notice has been served.What you getThe guide and the link to the official site.Tax year 2026Closing an Italian VAT number (forms AA9/12 and AA7/10)
Business formalitiesRegistrationWithin 30 days of ceasing, by PEC, at an office or by registered post: which form to use, when the Comunicazione Unica applies, how to answer an ex officio closure — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortAnyone who stops their activity closes the VAT number (partita Iva) by filing with the Agenzia delle Entrate, within 30 days of ceasing, form AA9/12 if they are an individual with a professional activity or another activity not requiring registration in the Companies Register, or form AA7/10 if they are another entity not required to register: by PEC with the subject « Cessazione attività », in person by appointment or by registered post. Businesses and craftsmen close through the Comunicazione Unica. The Agenzia also closes ex officio VAT numbers left inactive over the three previous years.What you getThe guide and the link to the official site.Tax year 2024Recording and transmitting takings electronically in Italy
InvoicingCollecting paymentWho must issue the commercial document, telematic cash register or web procedure, what to do if transmission fails (12 days) or during a long closure — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorChartered accountantIn shortAnyone carrying out retail trade and similar activities (« commercio al minuto e attività assimilate »), for which an invoice is not compulsory unless the customer asks for one, must record every takings electronically and transmit the data to the Agenzia delle Entrate. Since 1 January 2021 fiscal receipts have been replaced by the commercial document (documento commerciale), issued only with a telematic cash register (RT) or with the free « documento commerciale online » web procedure of the Fatture e Corrispettivi portal. The RT sends the day's takings by itself when the till is closed; if the connection fails there are 12 days to transmit them.What you getThe guide and the link to the official site.Tax year 2026Filing the Italian Irap return (form Irap 2026)
Corporate income taxReporting obligationsWho must file, when the Irap 2026 return is due depending on the tax period, how to complete it with the Agenzia's software and send it online — guide, deadlines and worked example, without rates.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorFinance directorChartered accountantIn shortThe Irap return is used to declare the regional tax on productive activities (Legislative Decree 446/1997). It is filed online only, with form Irap 2026 for tax period 2025: partnerships and corporate-tax (Ires) entities whose tax period matches the calendar year send it between 15 April and 2 November 2026; Ires entities with a different financial year by the last day of the tenth month after the end of the tax period. What counts is the date the tax period ends, not the date the accounts are approved.What you getThe guide and the link to the official site.Tax year 2026Asking the Italian tax agency to cancel an act (autotutela)
Business formalitiesDealing with the administrationCompulsory or discretionary self-correction, which office and which means to use, what the request must contain, why it does not suspend the appeal and how to challenge a refusal — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorIndividualChartered accountantIn shortIf you believe an act of the Agenzia delle Entrate is wrong, you can ask for it to be cancelled with a self-correction request (istanza di autotutela), addressed to the office that issued the act and sent by a means that certifies it was sent: online services, PEC or delivery at the counter. For defects of manifest illegitimacy (error of person, of calculation, on the tax, on the taxable event, payments not taken into account…) self-correction is compulsory; in other cases it is discretionary. Beware: the request does not suspend or interrupt any time limit, starting with the one for appealing to the tax court.What you getThe guide and the link to the official site.Tax year 2026Italian 770/2026 form: the withholding agents' return
Payroll and employmentReporting obligationsWho files the 770 (tax withheld on salaries, fees, dividends, short-term rentals), the 2 November 2026 deadline, the link with the Certificazioni uniche and the simplified system for employers with up to five employees — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 90 minCompany directorFinance directorChartered accountantIn shortThe 770 form is the annual return of Italian withholding agents (sostituti d'imposta): anyone who withheld tax on salaries, self-employment fees, commissions, dividends, short-term rentals or other sums reports it online to the Agenzia delle Entrate. The 770/2026 covers tax year 2025 and is due by 2 November 2026, because the ordinary 31 October deadline falls on a Saturday. It can only be sent once the Certificazioni uniche (and, where required, the dividend certification) have been transmitted.What you getThe guide and the link to the official site.Tax year 2026Italian F23 payment form: what it is for and how to pay
Business formalitiesDealing with the administrationWhich residual taxes, duties and penalties are still paid with the F23, where and how to pay, what to do with an F23 pre-filled by the office and how to correct a wrong tax code or office code — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorIndividualChartered accountantIn shortThe F23 form is used to pay certain residual types of taxes, duties and penalties, such as fees for state-property concessions and penalties imposed by judicial and administrative authorities. It is paid at any counter of Agenzia delle Entrate-Riscossione, at a bank or at a post office, whatever your tax domicile. As a rule the payer fills it in; when an office requests the amount, for instance after a tax assessment, it sends the form already filled in together with the deed.What you getThe guide and the link to the official site.Tax year 2026Italian F24 Elide payment form (Elementi identificativi)
Personal income taxRental incomeWhen to use the F24 Elementi identificativi instead of the ordinary F24, how to fill it in for the registration tax on a lease (type F, tax codes 1500, 1507, 1508, identification code 63) and who may pay it at a bank — field-by-field guide and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorIndividualChartered accountantIn shortThe F24 Elementi identificativi form (F24 Elide) is used for payments that need information the ordinary F24 cannot hold, for example the registration tax due when a lease or rental contract is registered at an Agenzia delle Entrate office. You state the type of payment (letter "F" for registration tax), the tax code and the reference year. It cannot be used to pay by offsetting tax credits.What you getThe guide and the link to the official site.Tax year 2026Redditi SC 2026: the Italian corporate income tax return
Corporate income taxTaxable profitWho files Redditi SC (Srl, Spa, cooperatives, commercial entities), the 2 November 2026 deadline, the RedditiOnLine SC software, online filing and the Agenzia's answers on reward IRES and the Transizione 5.0 credit — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 120 minCompany directorFinance directorChartered accountantIn shortThe Redditi SC form is the income tax return of Italian corporations (Spa, Sapa, Srl, cooperatives) and of commercial entities and similar bodies subject to IRES. It is filled in with the Agenzia's free RedditiOnLine SC software and sent online, through the Agenzia's online services or an authorised intermediary. In 2026 (tax period 2025 matching the calendar year) it is sent between 15 April and 2 November 2026, because 31 October falls on a Saturday.What you getThe guide and the link to the official site.Tax year 2026Redditi SP 2026: the Italian partnership income tax return
Statutory tax return setTaxable resultWho files Redditi SP (Snc, Sas, simple partnerships, professional associations), who does not (spousal businesses, non-residents, condominiums), the 15 April to 2 November 2026 window, RedditiOnLine SP and the partners' own Redditi PF returns — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 120 minCompany directorFinance directorChartered accountantIn shortThe Redditi SP form is the income tax return of partnerships resident in Italy: simple partnerships, general partnerships (Snc) and limited partnerships (Sas), de facto partnerships, professional associations, spousal businesses run as a partnership and EEIGs. For tax period 2025 it is filed online, from the Agenzia's reserved area, between 15 April and 2 November 2026, because 31 October falls on a Saturday. It is filled in with the Agenzia's free RedditiOnLine SP software.What you getThe guide and the link to the official site.Tax year 2026Paying over Italian withholding on self-employed fees with the F24
Payroll and employmentReporting obligations20% withheld at payment, paid over by the 16th of the following month under tax code 1040: which fees are subject to it, what goes into the base, when non-residents bear 30% and what to certify — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorFinance directorChartered accountantIn shortA business that pays self-employed fees as a withholding agent (sostituto d'imposta) deducts, at the time of payment, a 20% withholding as an advance on the recipient's income tax (30% as a final tax if the recipient is not resident) and pays it over with the F24 form by the 16th of the month after the payment, under tax code 1040. Withholding agents holding a VAT number must pay electronically only.What you getThe guide and the link to the official site.Tax year 2026Paying the Italian substitute tax on TFR revaluation with the F24
Payroll and employmentReporting obligationsAdvance by 16 December (code 1712), balance by 16 February (code 1713): who owes it, which fund it is computed on, how to choose between the historical and forecast methods and which portions are excluded — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortOn the annual revaluation of the TFR fund (the Italian severance pay fund), the employer or pension body owes a substitute tax in place of income tax, paid with the F24 form in two steps: an advance by 16 December each year (tax code 1712) and the balance by 16 February of the following year (tax code 1713). The advance is computed on 90% of the revaluations, using the historical or the forecast method; the balance is net of the advance paid.What you getThe guide and the link to the official site.Tax year 2026Issuing an Italian e-invoice through the Exchange System (SdI)
InvoicingIssuing invoicesWithout the SdI an invoice is not issued: how to fill in the recipient code, what the SdI checks, what to do after a rejection or non-delivery receipt and which fields a flat-rate taxpayer fills in — guide, free tools and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorFinance directorChartered accountantIn shortInvoices between businesses resident or established in Italy are electronic: an XML file sent to the customer through the Exchange System (Sistema di Interscambio, SdI), failing which the invoice is treated as never issued. The SdI checks the file and, if the checks pass, delivers it to the electronic address stated in the invoice; either way it returns a rejection, delivery or non-delivery receipt to whoever sent it. The Agenzia delle Entrate provides a free web procedure, PC software and the FatturAE app to prepare and send the file.What you getThe guide and the link to the official site.Tax year 2026Italian periodic VAT settlements report (LIPE)
VATVAT returnEvery quarter, online, by the last day of the second following month (the second quarter by 30 September): who is exempt, how lines VP8, VP9 and VP14 are completed, how the file is signed and sent, how to correct it — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortVAT-registered businesses in Italy report the summary figures of their periodic VAT settlements to the Agenzia delle Entrate every quarter on the « Comunicazione delle liquidazioni periodiche Iva » form (known as LIPE), online only, by the last day of the second month after the quarter. The second quarter is the exception, due by 30 September; the fourth may instead be reported in the annual VAT return, which must then be filed by the end of February.What you getThe guide and the link to the official site.Tax year 2026Italian annual VAT return (Iva and Iva base forms)
VATVAT returnOnline from 1 February to 30 April, by the end of February if it carries the fourth quarter: who must file, who is exempt (flat-rate taxpayers for the whole year, exempt transactions), when the simplified Iva base form can be used and where options are notified — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 60 minCompany directorFinance directorChartered accountantIn shortEvery holder of an Italian VAT number (partita Iva) carrying on a business, artistic or professional activity files an annual VAT return, online only. The Iva/2026 form, for tax year 2025, is filed between 1 February and 30 April 2026; the deadline moves forward to 28 February (2 March in 2026, because the 28th is a Saturday) for those who use it to report the fourth-quarter settlement data. Those who meet the conditions may use the simplified Iva base form.What you getThe guide and the link to the official site.Tax year 2026Italian withholding certificate (Certificazione unica, CU)
Payroll and employmentReporting obligationsPaid a professional and withheld tax? Deliver the sintetico form by 16 March and send the ordinario form by 16 March, or by 30 April for habitual self-employment income only: what to certify and which deadline applies — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorFinance directorChartered accountantIn shortAnyone who, acting as withholding agent (sostituto d'imposta), paid amounts subject to withholding in 2025, such as a professional's fee, certifies them with the Certificazione unica 2026 (CU). Delivery to the recipient, on the « sintetico » form, and online transmission to the Agenzia delle Entrate, on the « ordinario » form, are both due by 16 March 2026; CUs containing only income from habitual self-employment or non-occasional commissions are sent to the Agenzia by 30 April 2026.What you getThe guide and the link to the official site.Tax year 2026Opening an Italian VAT number as an individual (form AA9/12)
Business formalitiesRegistrationWithin 30 days of starting, by PEC, at an office, by registered post or online: who uses form AA9/12 and who goes through the Comunicazione Unica, how to sign and file it, how to change or close the VAT number — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minCompany directorIndividualChartered accountantIn shortAn individual starting a professional activity, or another activity that does not require registration in the Companies Register (Registro delle imprese), opens a VAT number (partita Iva) by completing form AA9/12 and filing it with the Agenzia delle Entrate within 30 days of starting: by certified email (PEC), in person by appointment, by registered post or online from the reserved area. Anyone starting a business or craft activity, and every company, goes instead through the Comunicazione Unica to the Companies Register.What you getThe guide and the link to the official site.Tax year 2024Registering an Italian lease (form RLI)
Personal income taxRental incomeWithin 30 days of signing, online with the RLI application or at an office: who registers, which contracts are exempt, how to complete the F24 Elementi identificativi (tax code 1500) and what changes under the cedolare secca — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minIndividualCompany directorChartered accountantIn shortEvery lease or rental of real property in Italy must be registered with the Agenzia delle Entrate, by the tenant or the landlord, whatever the rent, within 30 days of signing or of the start date if earlier. Registration is done online with the RLI application, at an office with form RLI or through an intermediary; registration tax and stamp duty are paid by bank debit or with the F24 Elementi identificativi, and are not due if the landlord opts for the cedolare secca flat tax.What you getThe guide and the link to the official site.Tax year 2025Opting for Italian cash-accounting VAT (article 32-bis)
VATVAT returnPay VAT when you collect and deduct it when you pay, up to two million euros of turnover: who can choose the regime, which transactions are excluded, how it is notified in section VO and how long it binds — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortUnder Italy's cash-accounting VAT regime (Iva per cassa, article 32-bis of Decree-Law 83/2012) a business or professional pays the VAT on its invoices only when it collects them, and deducts VAT on purchases only when it pays for them; the VAT nevertheless becomes due one year after the transaction. It is open to taxpayers whose turnover does not exceed two million euros. The choice is shown by conduct and notified in section VO of the VAT return for the first year of application; it binds for at least three years.What you getThe guide and the link to the official site.Tax year 2026Italian income tax return: Redditi Persone fisiche form
Personal income taxIncomeOnline from 15 April to 2 November 2026 for tax year 2025: who must use the Redditi PF form (business, self-employment, non-residents, heirs), when the 730 is enough, which tools to complete it with and how the taxes are paid — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 90 minCompany directorIndividualChartered accountantIn shortThe Redditi Persone fisiche form is the Italian income tax return that must be used by anyone with business or self-employment income, by non-residents who earned income in Italy and by heirs filing on behalf of a deceased taxpayer. The Redditi PF 2026 form, for tax year 2025, is filed online between 15 April and 2 November 2026 (31 October being a Saturday), either directly or through an authorised intermediary.What you getThe guide and the link to the official site.Tax year 2026Italian 730 tax return (pre-filled and ordinary)
Personal income taxIncomeBy 30 September 2026 for 2025 income: who can use the 730, how to check and file the pre-filled return, the 730 without a withholding agent, refunds through payroll and the sections that stay on the Redditi PF form — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minIndividualStudentChartered accountantIn shortThe 730 is the Italian income tax return designed for employees, pensioners and holders of certain other income: the taxpayer does no calculations and receives any refund, or has any amount due withheld, directly through payroll or the pension. The 730/2026 form, for 2025 income, is filed by 30 September 2026, whether in the pre-filled version the Agenzia makes available or in the ordinary version.What you getThe guide and the link to the official site.Tax year 2026Italian estate declaration (dichiarazione di successione)
Personal income taxInheritance and giftsWithin 12 months of death, online: who must file it, when you are exempt, which taxes to pay before filing, self-assessment of inheritance tax since 2025 and payment in instalments — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 120 minIndividualCompany directorChartered accountantIn shortThe Italian estate declaration (dichiarazione di successione) must be filed within 12 months of the date the succession opens, which is generally the date of death, by one of the persons required to do so: heirs, persons entitled to inherit, legatees or their representatives. It is filed online, directly from the Agenzia's reserved area or through an authorised intermediary. For successions opened from 1 January 2025, the inheritance tax is self-assessed in the declaration and paid within 90 days of the filing deadline.What you getThe guide and the link to the official site.Tax year 2025Italian IMU property tax declaration (IMU/IMPi form)
Personal income taxReporting obligationsBy 30 June of the following year, only for changes the municipality cannot know: who is liable, when the declaration is due, which form to use, the inheritance case and the IMU payment deadlines — guide and worked example.Official procedure, no printed formFree, no accountGuide: about 30 minIndividualCompany directorChartered accountantIn shortThe Italian IMU declaration is not filed every year: it is required only when subjective or objective changes alter the tax due and cannot be immediately known to the municipality. It must be filed by 30 June of the year after the one in which ownership of the property began or the change occurred, and it remains valid for the following years as long as the declared data do not change.What you getThe guide and the link to the official site.Tax year 2024IVA TR form: refund or offset of an Italian quarterly VAT credit
VATVAT refundA quarterly VAT surplus above 2,582.28 euros, the Article 38-bis requirements, a deadline at the end of the following month, a compliance endorsement above 5,000 euros offset: who can file the IVA TR form and how — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 45 minCompany directorFinance directorChartered accountantIn shortA VAT-registered business whose deductible VAT exceeds the VAT due by more than 2,582.28 euros in a quarter, and which wants that surplus refunded in whole or in part, or wants to use it to offset other taxes, contributions and premiums, files the IVA TR form electronically by the last day of the month after the quarter. An in-year credit can only be refunded to businesses that fall within one of the cases of Article 38-bis(2) of Presidential Decree 633/1972.What you getThe guide and the link to the official site.Tax year 2025Italian Intrastat summary lists: who files them, monthly or quarterly
VATVAT returnIntra-EU supplies and purchases of goods and services, a 50,000-euro threshold per category of transaction, filing with Customs by the 25th of the following month: who must file Intrastat lists in Italy and how often — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 40 minCompany directorFinance directorChartered accountantIn shortVAT-registered businesses that supply goods or services to taxable persons in another EU member state, or buy goods and services from them, file the Intrastat summary lists electronically with the Customs Agency (Agenzia delle Dogane) by the 25th of the month after the period concerned. The period is quarterly if, over the previous 4 quarters and for each category of transaction, the quarterly total did not exceed 50,000 euros; otherwise it is monthly.What you getThe guide and the link to the official site.Tax year 2026Italian declaration of intent: buying VAT-free as a habitual exporter
VATVAT returnElectronic filing with the Agenzia delle Entrate before VAT-free purchases or imports, a receipt with a 17-digit filing number plus sequence number, a check by the supplier: who files the Italian declaration of intent and how — guide, steps and worked example.Official procedure, no printed formFree, no accountGuide: about 20 minCompany directorFinance directorChartered accountantIn shortA habitual exporter (esportatore abituale) that intends to buy or import goods and services without Italian VAT must first send a declaration of intent (dichiarazione d'intento) electronically to the Agenzia delle Entrate, on the form in use since 2 March 2020, either directly through Entratel or Fisconline or through an authorised intermediary. The electronic receipt carries a filing number with which the supplier, or Customs for imports, can check that the declaration was filed.What you getThe guide and the link to the official site.Tax year 2020Paying over Italian withholding tax on salaries with the F24
Payroll and employmentReporting obligationsIrpef withheld from pay at the time of payment, paid over by the 16th of the following month, a year-end adjustment by 28 February and the Certificazione unica: what the withholding is calculated on and how it is paid — guide, deadlines and worked example.Official procedure, no printed formFree, no accountGuide: about 15 minCompany directorFinance directorChartered accountantIn shortAn employer paying employment income, or income treated as such, withholds at the time of payment an advance on the employee's personal income tax (Irpef) and pays it over with the F24 form by the 16th of the month after the payment, electronically only if the employer holds a VAT number. By 28 February of the following year, or when employment ends if earlier, the employer carries out the annual year-end adjustment (conguaglio) and certifies the withholdings on the Certificazione unica.What you getThe guide and the link to the official site.Tax year 2026
How these forms are established
Dated official sources
Every page cites at least two public sources — impots.gouv.fr, service-public.gouv.fr, urssaf.fr — with the date on which they were re-read.
Verified tax year
The year of the form and the date it was verified are stamped on the page. An expired year raises a banner: never silence.
Traceable legal review
No deliverable can become paid without a dated, signed legal review: the lock is in the code. No page is sold today.
Refusal rather than degradation
When a form's alignment has not been checked, or when the administration reissues it, we disable filling and say so — rather than writing next to the box.
ActioFin is not the administration. Our guides and documents are neither official nor binding: filing, payment and electronic transmission happen on State websites, and a pre-filled form remains a draft to be read through before signing.
Frequently asked questions about forms
Does a form pre-filled on ActioFin carry official status?
No. We take the form published by the administration (Licence Ouverte 2.0, source cited on the produced document) and carry your entries onto it. The result is a draft to be read through: filing, payment and electronic transmission happen on State websites, never here.
Why can some forms be filled online and others not?
Because we only enable filling on forms whose box alignment has had a dated visual check. The others carry their markers, but those markers have not been checked against the image: we keep them disabled and say so on the page, rather than writing a value next to its box.
What happens to the details I type in?
Nothing is kept unless you ask. The document is produced on demand, then forgotten. Your entries travel in the request body and never in the page address, so they end up neither in your browser history nor in an intermediary's logs. Reloading the page clears everything — that is deliberate. If you have an account, the “Save to my space” button keeps your entries so you can pick them up later; you can delete them at any time.
How do I know a form is up to date?
Every page carries the tax year of the form and the date it was verified. When that year falls behind the current one, a banner appears on the page until the update. The tax year is displayed data, never part of a URL: a page's address does not change from one year to the next.
What is the difference between an official CERFA and an ActioFin template?
An official CERFA is an administration form, identified by its number: we explain every box and link to the official site. An ActioFin template is a document we draft — proof of accommodation, sworn statement — which has no official counterpart and binds whoever signs it, criminal-liability notice included.