As an accounting firm based in Lyon, we meet every month to offer you the best of the French tax and accounting news.
- VAT taxpayers carrying out intra-community operations
- Deadline for filing :
- European Services Declaration (DES) for transactions carried out in January
- Recapitulative statement of clients of intra-EU transactions carried out in January 2023.
- Payroll tax :
For monthly taxpayers: deadline for online payment of the tax concerning salaries paid in January using the provisional payment statement n° 2501.
- Companies subjected to Corporate tax
Deadline for online payment of the corporate tax balance and the 3.3% social security contribution on corporate tax using the balance statement no. 2572 for financial years ending on 31 October 2022.
- Whitholding tax on investment income :
Deadline for filing :
- the declaration relating to January 2023 of withholding tax on income from bonds and other negotiable debt securities (declaration no. 2753);
- the declaration relating to January 2023 concerning withholding taxes on income from transferable securities (declaration no. 2777).
Tightening of the Terms of Unemployment Benefits :
The duration of unemployment benefits for job seekers is reduced by 25% when the unemployment rate falls below 9%, which is currently the case with a 7.3% rate.
- A person previously entitled to 12 months of benefits will now receive only 9 months.
- For job seekers under 53, the benefit period is reduced from 24 months to 18 months.
Specific flat-rate deductions phased out for certain activities:
This affects the cleaning, construction, press, audiovisual, road haulage, and civil aviation sectors.
- For the cleaning sector, the 8% flat-rate deduction is reduced by one point per year from January 1, 2022, until its elimination on January 1, 2029.
- For the road haulage sector, the 20% flat-rate deduction is reduced by one point per year for 4 years starting January 1, 2024, and by 2 points per year for 8 years, until its elimination on January 1, 2035.
Payment delays to cope with inflation:
Energy Bills: VSEs and SMEs can request that their bills at the start of the year be spread over several months until summer by making the relative request with their energy supplier.
Urssaf Contributions: Employers and self-employed workers facing cash-flow difficulties caused by the rise in their energy bills can, provided they have already paid their employee contributions, benefit from delays in social security contribution payments on www.urssaf.fr.
« Emplois francs» – assisted jobs
Created in 2018, this aid for hiring people living in priority city policy neighborhoods has been extended until December 31, 2023. It provides, under certain conditions, financial support for : full-time jobs, €15,000 over three years for an employee with an open-ended contract and €5,000 for an employee with a fixed-term contract. Private individuals and public employers are not eligible.
Increased maximum amount of meal vouchers paid by companies:
Effective January 1, 2023, its amount has increased from €5.92 to €6.50.
Since January 1, 2023, the new VAT group scheme is in place, with 250 groups already opting in. These groups of companies benefit from a consolidation of VAT payment, reducing the number of transactions to be reported and eliminating VAT on intra-group transactions.
Register of beneficial owners accessible to the general public
Despite the decision of the CJEU in November 2022 invalidating the extended access to the general public of this register, after a short break, it is accessible again as of January 19. The Minister of Economy announces that a change in access procedures will be carried out shortly.
Tax due by employers of foreign workers : transfert to the DGFiP(Public Finances Directorate General)
Starting in 2023, the DGFiP is in charge of managing and collecting this tax (art. L. 436-10 of the CESEDA) which was previously the prerogative of the French Office of Immigration and Integration (OFII). It is to be declared and paid annually. It will be owed for hires made during a given year, and declared and paid in with the VAT declaration the following year. In February 2024, the first steps in relation to the tax owed for 2023 will be taken.
Good news !
More optimistic global growth forecasts
The World GDP is expected to rise by 2.9% according to the latest forecasts of the International Monetary Fund as opposed to the 2.7% estimated in October.
The world economy should thus experience moderate growth in the next two years.Inflation is also expected to decrease with the tightening of monetary policy. The IMF predicts, after an average inflation rate of 8.8% last year, an inflation rate of 6.6% this year and 4.3% next year.
The Team Roche & Cie
Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons.
+33 (0) 4 78 27 43 06