France · Income Tax

Use this skill as the last step of a French self-employed tax return: it assembles the reviewer package and the client action list for a France-resident micro-entrepreneur, auto-entrepreneur, entrepreneur individuel or profession libérale, from the outputs of fr-freelance-intake, france-vat-return, fr-income-tax, fr-personal-income-tax, fr-social-contributions and fr-cfe. Trigger on "assemble my French tax return", "dossier fiscal auto-entrepreneur", "2042-C-PRO and TVA together", "reviewer package France", or a late or corrected French return. It runs six cross-checks (VAT turnover against the 2042-C-PRO, URSSAF turnover, deductibility of contributions and CSG, VAT input tax, CFE, the flat income tax payment) and lists every filing and payment date. Full-year French residents only; companies, SCI, agricultural income and foreign-source income are referred.

Use this skill when a France-resident self-employed person asks for help preparing their French tax return: micro-entrepreneur, auto-entrepreneur, entreprise individuelle, profession libérale or freelancer. Trigger on "aide-moi avec mes impôts", "préparer ma déclaration", "I'm a freelancer in France", "I'm an auto-entrepreneur", "prepare my 2042-C-PRO". It is the intake step for the French self-employed workflow: it fixes the income year (a correction of the return already filed, a late return, or next year's return), sorts the client into scope, tests the micro limits for the right income year and the VAT franchise limits in force, reads the micro-social and Acre rates by start date, collects and parses the documents upload-first with ask_user_input_v0, and hands a structured package to fr-return-assembly, which feeds fr-income-tax, fr-social-contributions, france-vat-return and fr-cfe. France full-year residents only; companies taxed at corporation tax, SCIs, agriculture and non-residents are refused.

French rental income tax for individuals: revenus fonciers, LMNP, LMP and SCI à l'IR. Trigger on phrases like "revenus fonciers", "location nue", "location meublée", "LMNP", "LMP", "meublé de tourisme", "micro-foncier", "régime réel foncier", "déficit foncier", "micro-BIC location", "amortissement LMNP", "SCI à l'IR", "SCI transparence fiscale", "Airbnb France impôts", "déclaration 2044", "déclaration 2031", "liasse BIC meublé", "charges déductibles location", "travaux déductibles foncier", "bascule LMP LMNP", "loi Le Meur meublé tourisme", "location saisonnière fiscalité", "déficit imputable revenu global", "prélèvements sociaux location". Covers micro-foncier and its exclusions, the régime réel and deductible charges, the déficit foncier limits and the letting condition, furnished lets under micro-BIC by type and income year after the loi Le Meur, réel LMNP with the depreciation limit, LMNP and LMP deficits, the LMP test, the social levy rate for bare and for furnished lets, and SCI à l'IR filing. For the household computation see fr-personal-income-tax.

Use this skill to compute French personal income tax (impôt sur le revenu, IR) for a household resident in France. Trigger on phrases like "impôt sur le revenu", "IR France", "barème progressif", "tranches d'imposition France", "taux marginal d'imposition", "quotient familial", "parts fiscales", "parent isolé case T", "plafonnement du quotient familial", "décote", "prélèvement à la source", "taux individualisé", "CEHR", "contribution exceptionnelle sur les hauts revenus", "CDHR", "contribution différentielle sur les hauts revenus", "déclaration 2042", "revenus exceptionnels", "système du quotient", "pension alimentaire déduction", "épargne retraite déduction", "réductions d'impôt", "crédits d'impôt", "emploi à domicile", "frais de garde", "dons associations", "plafonnement des niches fiscales", "non-résident taux minimum", "calcul IR France", "avis d'impôt". Covers the computation sequence, the scale, the family quotient and its caps, the décote, the allowances on salaries and pensions, deductions, reductions and credits with the overall cap, the CEHR and the CDHR, withholding at source and the year-end balance, exceptional income, non-residents, the overseas departments, and the year of marriage, divorce or death. For self-employed income see fr-income-tax, for investment income and gains on securities see fr-capital-gains, for rental income see fr-rental-income, for crypto see fr-crypto-tax, and for leaving France see leaving-france-exit-tax.

Use this skill for French tax on investment income and gains of an individual resident: plus-values mobilières, PFU or flat tax (prélèvement forfaitaire unique), option barème, dividendes France, intérêts, revenus de capitaux mobiliers (RCM), compte-titres ordinaire (CTO), cession de titres, form 2074, prélèvements sociaux by income type and year, PEA, assurance-vie and rachat assurance-vie, actions gratuites (AGA) and RSU France, gain d'acquisition, BSPCE, stock-options, PEE, PERCO, épargne salariale, abondement employeur, PER sortie capital, and plus-values immobilières with the surtax on large property gains. It sets out which social levy rate applies to which income in which year, the global scale election, the holding allowances, the retiring director allowance, and the regimes for employee shares by plan date. For crypto see fr-crypto-tax, for rental income see fr-rental-income, for the household income tax computation see fr-personal-income-tax.

Use this Guide whenever asked about French income tax for self-employed individuals: auto-entrepreneurs, micro-entrepreneurs, entrepreneurs individuels and professions liberales. Trigger on phrases like "impot sur le revenu France", "declaration 2042", "2042-C-PRO", "micro-entrepreneur", "auto-entrepreneur", "BNC", "BIC", "professions liberales France", "abattement forfaitaire", "regime micro", "regime reel", "declaration controlee", "declaration 2035", "declaration 2031", "bareme progressif", "quotient familial", "decote", "prelevement a la source", "acomptes", "versement forfaitaire liberatoire", "revenu fiscal de reference", "credit d'impot garde d'enfants", "credit d'impot emploi a domicile", "date limite declaration revenus", "BNP Paribas statement", "Qonto expense", "Shine business", "Stripe France", or any question about filing or computing French income tax for a self-employed individual. It covers the progressive scale and the family quotient with its caps, the decote, micro-entrepreneur allowances and the two live sets of turnover limits, the two year test for losing the micro regime, BIC and BNC under micro and under the regime reel, the prelevement a la source and its instalments, the optional flat income tax payment, the declaration 2042 with its annexes, filing deadlines by departement, the tax credits for childcare and for help at home, and the surcharges for a late or wrong return. Social contribution rates are in fr-social-contributions. Dividends, interest and gains on securities are in fr-capital-gains. Local business property tax is in fr-cfe. The full household computation for a taxpayer who is not self-employed is in fr-personal-income-tax. Always read this Guide before touching any French income tax work.

Use this skill whenever asked about the French cotisation foncière des entreprises (CFE) for a self-employed person or a small business. Trigger on phrases like "CFE France", "cotisation foncière", "cotisation foncière des entreprises", "CET France", "contribution économique territoriale", "CFE auto-entrepreneur", "CFE micro-entreprise", "base minimum CFE", "avis de CFE", "plafonnement CET", "CVAE", "taxe professionnelle", or any question about local business tax for a business in France. Covers who is within the CFE, the rental value base, the commune's rate and minimum base by turnover band, the creation-year exemption and the reduced base after it, the other exemptions and reductions, the chamber tax and fees, payment and the June acompte, cessation versus a change of operator, the CVAE thresholds, rates and relief, and the CET cap claim. For income tax on the profit see fr-income-tax; for social contributions see fr-social-contributions.