Europe finds itself in a very tense situationA recognized degree is of course essentialIn three years the index had declined from 35It research this is the project the envyNegative the price of wines by the glass 7 clNew forms of payment credit card InternetBut the hole of air in operating margin which is 11Some such as California are incompetent6 after fifteen years of R D and invested 27 millionRenewable energy have also the wind notes on several areasIt is true that prefilled, income simplifies life. As the administration is better and better informed. Each year, new computer connections allow to integrate information until then scattered: various investment income, use of employment service cheques, etc. So, life has not become simpler. On the contrary, even! Families continue to reconstruct, or decompose. They are now living together of multiple generations. On this, the situation has undermined the savings of the French. It also weakened the professional lives of many taxpayers.
Unpublished concerns arise from this situation. They are clearly reflected in the questions asked by users to our tax lawyers of the firm Landwell partners. This year, not less than 500 items have been put online. Available on Lesechos.fr, in the "personal finance" tab, they reflect this mosaic of situations and differences in treatment. We selected these issues because they are copies of the new world emerging and also because the detailed responses of our partners will be useful to the largest number.
1. Solidarity in family
has no price
Our mother is suffering from Alzheimer's disease and his pension is not enough to pay for its specialized institution. We donate, my sisters and I, 150 euros per month each. Can we deduct our statements of income and, if so, what proof do we provide
The sum of 150 euros paid by each of the four children (three sisters and you) is deductible as alimony by each of you. However, a request of the administration, should be to prove that your mother is in need of your financial assistance to pay for its specialized institution. That is, all of its resources, and benefits that are granted, are not sufficient to pay such establishment. It will be also necessary to provide proof of your payment (for example, a copy of Bank levy, a cheque or the certificate of the institution confirming your payment). The amount paid 150 euros shall be entered in box GU "Other alimony paid", contained on page 4 of the statement of tax no. 2042 and recipient in the box "Additional information" on page 2 of the same form. Finally, if no justification is to join your statement 2008 revenues, we recommend to keep preciously to meet possible future issues of tax administration.
I lodge my parents free of charge in an apartment that belongs to me. Can I deduct alimony rent share that I do not see And in this case should I declare land revenues
When a taxpayer makes an apartment belonging to him at the disposal of an ascendant in need free, he can deduct support, a sum equal to the rental value of housing. The rental value corresponds to the rent might be drawn from this apartment renting it to a third party. Property income is to declare in this hypothesis. However, the ascendancy in need must declare this pension in his statement of income.
2. Finance
of households
to the test
of the crisis
I hold values Natixis. They suffered a more than 95 haircut. Can I find tax valuation, knowing that it is almost true (impossible that the value will return to its first ratings)
The cause of taxation consists of the transfer of property for hire of the securities. Your retained portfolio losses cannot be found.
In 2008, because of my dismissal, I had to sell my shares in the company which employed me. In fact, I sold much sooner than expected (after twenty-two months), and realized a capital gain. (about 10,000 euros of capital gain on 33,000 euros of disposals in all) Can I take advantage of the leniency of the tax authorities
Upon the occurrence of an exceptional event such as the dismissal of the taxpayer (subject that he has been deprived of professional activity for reasons independent of his will and is registered as a job seeker), the threshold can be assessed by reference to the average of the assignments of the year and the two preceding years. Concerned are those carried out the year of the event and those carried out in the following year, if the taxpayer held the titles before the occurrence of this event and it is able to justify the existence of a link between these assignments and this event. It should be noted that, if you are not an employee but associate company, the added value generated by the sale of the shares of this company would be the regime for the most and professional gains, including the taxation rules are specific.
Are aid paid by the Assedic in respect of the creation of activity by an unemployed person subject to the IR
Unemployment benefits are taxable income in the category of wages and salaries. However, the financial assistance of the State in the framework of the mechanism of encouragement to the development of new businesses (Eden) are exempt from income tax.
My husband is a MBA training it is funding itself. The annual cost of education is greater than 25,000 euros. This training is more than 400 km from the conjugual home, we must also bear additional accommodation fees. Moreover, my husband is unemployed, he perceives the assedic. I am me employed. Can we consider deduct a portion of the costs of training, accommodation and transport for my husband on our tax return If Yes, are there limits on deduction and what are the credentials to provide
Training expenses incurred by jobseekers registered to the search for a job can be inferred by opting for the actual costs instead of the lump-sum deduction of 10. Should justify that there is a direct link between training and the new proposed employment. Obtaining of employment is not a condition of deductibility, but it must be able to justify that the training provides the perspective and be able to justify the process. A breakdown of the costs incurred to this title must be attached to the statement of revenue and the reality of expenses must be justified by any means (invoices, receipts, certificates, etc.). The amount of the actual consideration is, in principle, the amount actually paid in the taxation year. No limit is planned.
3. Hazards
professional life
I live in 60 km from my company. My hours are incompatible with
public transit. Can I declare my kilometres in height of 120 km per day of work And what is the maximum of reportable kilometres on the yearIt is possible to opt for the deduction of expenses to the real. This option replaces then the lump-sum deduction of 10; actual costs directly reduce global income. To determine the amount of the costs associated with the use of a vehicle (car, scooter, moto), it is necessary to use mileage schedule annually published by the administration. Certain costs (costs of toll, parking) can be added, provided that to provide the necessary supporting a request of the administration. When the distance between home and place of work does not exceed 40 kilometres, expenses are fully deductible. When the distance is greater than 40 km, the expenses are deductible in full only if an employee is State of particular circumstances, relating to employment or family or social constraints justifying the choice of a remote residence. If no special circumstances warrant the remoteness, the deduction is permitted to height of 40 km. We invite you to go to the site of the tax administration, ôts.gouv.fr, to consult the mileage schedule.
I work in a bank. I would like to know if in my actual charges I can also put pressing bills and other expenses for aesthetics or elegance
Expenditures of clothing of employees are professional fees only if they relate to clothes or specific to the profession exercised or which, without being strictly specific to this profession, are characteristic. In General, no deduction for clothing costs may be admitted concerning employees when stakeholders do not have to wear other clothing than those in any man of their condition in the current circumstances of life.
I commercial and I work in "home office" from my home. My employer does not compensate me for this. Can I deduct taxes (10.5 m2) exhibit that I dedicated to my work If possible, how to do
Once your employer does any room at your disposal, you can, as an employee, understanding of your business expenses, the expenses relating to the local that you use for your business needs. Professional fees are deducted either in a lump sum manner (by a deduction of 10 on taxable net amount of the remuneration collected within the limits of 13.893 euros for 2008), for the amount to be real. Thus, you must choose the most favourable regime. Therefore, if you opt for the deduction of the real costs associated with your profession, should indicate the proportion of your rental rate for your room dedicated to your professional activity in box AK section 1, page 3 of the form no2042, and join your declaration a detailed breakdown of actual costs.
4. Get into the maquis of incentives
I bought in 2008 at the quarters of contributions CNAV for retirement. How to declare this amount so that it be deducted from my 2008 income
Two assumptions are set: in the exercise of gainful activity, all redemptions of old-age insurance legally or conventionally mandatory contributions are deductible from wages under the conditions and limits provided for in article 83 of the CGI. A failure to exercise a gainful activity (termination or change), only contributions to legally binding regimes redemptions are allowed as deductions from total income on the basis of article 156, II-(4) of the CGI, excluding other redemptions. The amount of your salary (or pension) to declare to the title of 2008 revenues should be postponed in case AJ or declaration No. 2042 BJ after deduction of the amount of the repurchase of contributions to the CNAV. If the amount of the repurchase of contributions can be deducted a salary or pension, it will take place to defer this amount under the heading "deductions various" (box DD of the no2042 Declaration) by attaching an explanatory note to your return of income. The amount will be due on your total income. If your total income is less than the amount of your redemptions of contributions, the balance will be reportable on your total income for the following years up to year 6 inclusive.
I bought in Vefa (signing the notary in March 2008) an apartment with intent to lease State Borloo at reception in November or December 2009. Moreover, I paid in 2008 of interest on the sums released as the progress of the work. Knowing that with the new law Scellier the Borloo is brought to disappear in December 2009, can I this year declare my intention to rent in Borloo Also, can I deduct the interest of borrowing for 2008
The option for the Borloo device must be exercised on the filing of the statement of income in the year of completion of the work, in the case of a future State acquisition completion. Leasing is to take effect within 12 months of the completion of the work and option is irrevocable, the taxpayer cannot subsequently ask to be placed in the classical scheme of land revenue. Your commitment of application of the scheme should be considered in the Declaration of income received in respect of the year 2009, year of completion of the work. However, the interests of loan that you have paid in 2008 before the building is completed may be deducted other land revenues that you have collected in 2008. in the absence of other property income, these costs can generate a reportable land deficit on condition that you have clearly demonstrated your intent to lease building after its completion.
Can you tell me the rate of the tax credit for the installation of insulating Windows in a principal residence
The tax credit for expenses of equipment of the main housing to the savings of energy and sustainable development applies to expenditure on a building completed for more than two years, paid between January 1, 2005 and December 31, 2009. Are thus involved expenditure for the acquisition of materials for thermal insulation of walls glass such as glazing reinforced insulation coefficient of thermal transmission of glass (Ug) is less than or equal to 1.5 W/m2.K, or double Windows with double glazing reinforced with the coefficient of thermal transmission of glazing (Uw) is less than or equal to 2 W/m2.K. the tax credit rate is 25, or 40 when the work is carried out before 31 December of the second year following the acquisition of the building itself was built prior to 1 January 1977.