Small alphabet book of good and bad news for the new year

Crisis requires, language change. If, in recent years, the watchword was to the "lower taxes", now, it is "fairness," which became the master word in tax matters. And, in this context, 2009 risk left a bitter taste to the taxpayers who are accustomed to the new concessions and other exemptions. As, at the same time, many territorial communities are considering a rise in local taxes, in the image of Nice, where local taxes could leap of 15. Small alphabet book of good and bad news for the new year.

"A" as automobile

The owners of a car emitting more than 250 g of CO2 per kilometre and registered for the first time in France in 2009 will have to pay each year a malus of 160 euros. But the malus in the purchase will be reduced for families with three children or more.

"B" as tax shield

Individuals can directly attribute the paid too when their tax exceeds 50 of their income on their ISF or on their property taxes or housing. So far, needed to claim a tax refund.

"E" as collection

social savings

An additional contribution of 1.1 points is applied to the social security payments on savings to finance the revenue of active solidarity.

"I" as EWB

The scheme of the tax reduction of solidarity on capital for investment in SMEs will be restricted as of June 16, 2009. After that, therefore, the payment of the contribution of 2008. The conversion of the ISF capital through a holding company will not be possible unless the holding is not more than 50 shareholders and that it does not guarantee capital or automatic output at the end of five years.

"I" as annual lump-sum tax

Undertakings whose turnover is less than 1.5 million will be exempt.

"L" as a rental real estate

The Robien device continues, but investors can choose an alternative regime limited to surgery a year and consisting of a reduction of tax calculated on the cost of acquired housing, within the limit of 300,000 euros, at the rate of 25 from January 1, 2009 and 2010, and then 20 from 2011. The doubling of the tax benefit, initially for the first year of investment, has been deleted, as the modulation of the amount of the investment.

"N" as tax niches

From the year 2009 revenues, the tax reduction obtained through tax niches may not exceed 25,000 euros more 10 of taxable income. Donations to associations and the premium for employment beyond those limits. A ceiling is also applied to the device Malraux, on investments overseas and for the rental of furnished flats.

"P" as a single parent

The family quotient demi-part enjoyed until now only people who have raised one or more children persists, but with an additional constraint: need high only during child at least five years.

"R" as audiovisual charge

As of 2009, the audiovisual levy, currently of 116 euros, will be indexed annually for inflation. It will continue to carry out simultaneously with the tax.

"T" as transmission of business

The exemptions for resumption of business will now trigger from the purchase of 25 of the capital, and not more than 50. The family transmission will be exempt from transfer when the sale will be less than 300,000 euros. When the purchaser must borrow, its interests are deductible up to 20,000 euros, instead of 10,000 euros.

"T" as professional tax

The new investment, since 23 October and the end of 2009, out of the taxable base.

"Z" as zero rate

The zero rate loan may finance 30 of the price of the newly acquired housing. Moreover, all households without income conditions can fund a écoprêt zero rate their work insulation and installation of renewable energy equipment. Contrary to the wish of the Minister of ecology, Jean-Louis Borloo, this new loan will be not be combined with credit for energy savings.