The success of on-line platforms such as Airbnb has obliged the government to revise social security regulations on rental income from furnished lettings.
The level of the fixed rate social security contribution payable by micro-entrepreneurs has been slightly reduced for this year.
The Gîtes de France recently released their latest sales figures, providing a useful insight into the activity of this substantial and influential body.
What is the fiscal and legal status of a spouse who assists in a micro-entrepreneur business run by their partner?
All businesses in France are liable for business rates, although there are several temporary and permanent exemptions and reductions, including some for landlords.
Business start-ups in rural development areas of France can obtain complete exemption from income tax for 5 years.
Micro-entrepreneurs need to realise a minimum turnover each year to obtain entitlement to a French pension.
Landlords in France can take out an insurance policy against the non-payment of rent, but it does require due diligence is undertaken.
Business owners in France who adopt micro-entrepreneur tax status benefit from minimal statutory accounting obligations.
Elderly tenants in France have a particularly strong security of tenure, which has recently been reinforced by a bizarre ruling of the French Supreme Court.
A property destined for letting that has never actually been let can be granted exemption from the taxe foncière, a French court has ruled.
Is the use of the French language obligatory in business contracts in France?
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