Micro regimes help simplify French income tax

Systems to simplify taxation have evolved in France for some kinds of income, such as from renting out property, running a gîte or operating a small business.

These apply only if the income is under certain ceilings.

They involve deducting a set amount for expenses and are an alternative to réel (real) methods of declaration which involve declaring, and keeping proof of, actual expenses.

After the set deduction, the remainder of the income is taxed under the usual bands.

The micro-BIC and ...

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