We're back for your new accounting appointment!
As promised, here's all the accounting, financial and tax news you and your customers need to know.
News 1 - Increase in ARCE
As of July 1, 2023, Aide à la reprise ou à la création d'entreprise (Arce) will be increased.
In accordance with a decree dated January 26, 2023, the rate of Arce will be raised from 45% to 60% of ARE (Allocation d'Aide au Retour à l'Emploi) rights remaining at the time of starting the business.
This increase stems from the 25% reduction in the length of time jobseekers will receive compensation from February 1, 2023, due to the improvement in the labor market.
Who's concerned?
Only jobseekers whose contracts end after July 1, 2023 are affected by this change.
To qualify for Arce, applicants must apply to Pôle emploi and provide proof of business start-up or takeover. It should be noted that the aid is subject to a 3% deduction to finance supplementary pensions.
News 2 - Discover the "chèque emploi associatif
URSSAF's webconference, held on Thursday June 15, 2023, focused on the Chèque emploi associatif service and its many advantages for associations and foundations. This online service simplifies and manages, free of charge, the social formalities involved in hiring and managing employees on fixed-term (CDD) or open-ended (CDI) contracts. For those who were unable to attend the webconference, the replay and presentation are now available on the L'actu des URSSAF YouTube channel.
The replay of the webconference and the presentation are now available on the L'actu des URSSAF YouTube channel.
News 3 - MAJ BoFiP - Withholding tax scale
The withholding tax scale for income earned by people not domiciled in France for tax purposes has been updated and published in the Bulletin Officiel des Finances Publiques (BOFiP).
In accordance with the provisions of article 182 A of the French General Tax Code, the limits of each bracket of the withholding tax scale applicable to salaries, wages, pensions and life annuities have been adjusted for the taxation of income for 2023.
Please note that BOI-IR-DOMIC-10-20-20-10 will also be updated at a later date to reflect these changes.
News 4 - Creation of the CNC
The Conseil national du commerce (CNC) was created for a period of 3 years by the Minister of Commerce, under the authority of the Prime Minister. It is an interministerial consultative body.
The CNC is a collaborative platform that aims to involve retail players in the development of public policies related to the sector, particularly with regard to competitiveness, economic development, environmental and digital transitions, innovation, urban planning, territories, as well as training and employment.
The terms and conditions of its operation are specified in a decree issued by the minister responsible for trade: Decree no. 2023-461 of June 14, 2023 : JO June 16, 2023
News 5 - MAJ BoFiP - Annual office tax in the PACA region
The Bulletin officiel des Finances publiques (BOFiP) has been updated concerning the annual tax on offices in the PACA region.
L'article 75 of the 2023 finance law introduces a new tax applicable to office, commercial, storage and parking premises in the Bouches-du-Rhône, Var and Alpes-Maritimes départements.
Terms and conditions
- This tax is codified in article 231 quater of the CGI.
- The application of this tax is similar to that of the TSB levied in Île-de-France.
- These new provisions will apply to taxes levied for the year 2023.
- The proceeds of this tax are allocated to the "Société de la Ligne Nouvelle Provence Côte d'Azur", a local public establishment created by theordonnance n°2022-306 du 2 mars 2022 relative à la Société de la Ligne Nouvelle Provence Côte d'Azur.
We look forward to hearing from you soon! And if you need any help or advice, please contact us.
