Small business and tax advice: régime réel incomes explained

In the June small business and tax advice column, a reader's question on régime réel incomes for the self-employed is answered.

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Are régime réel incomes declarable this year?

Q: I have a self-employment business set up under the régime réel. Is it correct that this year there is no requirement to carry over the figures from my déclaration de résultats that I submitted as usual in April on to my personal déclaration de revenus?

A: Not exactly. Your self-employment business income still needs to be declared, typically on the 2042C-PRO section of the income tax declaration if you are a sole trader business (enterprise individuelle), as opposed to running a company subject to impôt sur les sociétés corporation tax.

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However, what has changed is that for the first time these professional income figures on the personal online declaration via your space at will be pre-filled by the tax office from your déclaration de résultats. The aim is to simplify business people's lives and avoid them, or their accountant, having to complete the same amounts twice. It is advisable though, as with all pre-filled amounts like this, to check it has been done correctly.

This change concerns firms declaring incomes of all kinds, whether commercial and industrial (BIC), agricultural (BA) or non-commercial (BNC) income from all sectors including the professions libérales. The carrying over includes all of your régime réel BIC incomes, whether classed as professional or non-professional, as well as any income from non-professional furnished letting, both professional or non-professional BNC income, and any BA income under the régime réel, whether the "simplified" version or the ordinary one. Also carried over are any amounts invested in one of the new French retirement savings plans (plan d'épargne retraite), which you have already deducted in your capacity as a professional.

In practice, it means most of the usual régime réel boxes on the 2042C-PRO do not need to be filled in again by yourself.

Read more: Income tax in France: what is form 2041E?

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This column is sponsored by Olaf Muscat Baron who is a Fellow of the Chartered Association of Accountants UK, a French expert comptable and an International tax advisor. He is the principal accountant of Fiscaly, an accountancy firm based in the Dordogne which serves individuals and businesses in or out of France. Please note that Fiscaly is only able to answer queries if retained on an advisory basis. See or call 09 81 09 00 15.

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