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Drop rate history of the ECB

part of its monetary policy, the European Central Bank (ECB) has once again reduce its key rates. Thus, the rate refinancing (Refi or Repo) increased from 3.75 to 2.50% as of December 10.

Accuracy: Given the decline in the refinancing rate of the ECB, the rate of liquidated damages payable by a vendor is again changed, it is set to 9.50 % (12.50% from 1 January 2009). This decrease

history must also be sufficient to cope with the worsening economy and improve access to credit. Copyright ©
SID Press - 2008

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Business news and business parks

Until December 31, 2009, new businesses may be exempted totally or partially from income tax for 5 years when implanted in certain areas of the territory.

To qualify for preferential treatment, the headquarters of the new company and all of its business, human resources and equipment operation should only be implanted in an area of regional aid, an area of rural revitalization (ZRR) or an area of urban regeneration (ZRU).

Difficulties have arisen concerning the application of this exemption from certain companies doing some of their operations outside the eligible areas.

Thus, a law of 2003 introduced a relaxation for the exemption scheme for companies engaged in a non-sedentary (eg traveling salesman, construction company). These companies can benefit from the exemption if their total business conducted outside the area does not exceed 15% of their business. Beyond this threshold, only the portion of sales made in the area benefit from the exemption.

And in a recent decision very pragmatic, the State Council has adopted a position caring for enterprises performing services. He considers that they may benefit from the exemption when the headquarters of their company is located in an eligible area and it is actually in this place that are designed, organized and marketed their services. Never mind that Most of these performances take place, given their nature, outside the area and with outside providers.

If a stricter interpretation of the concept of activity in the areas of land involved could be conceived for an activity of producing goods, it is economically unrealistic for judges to have adapted this concept to the nature of the activity they had to consider. In this case, it was a creative event. The events produced by this company were well designed, organized and marketed the company headquarters, but the vast majority of customers were located outside the zone in places where services were physically carried out with the help of suppliers and subcontractors that are not installed in the area.

may therefore now eligible for tax exemption on profits companies with headquarters and new ways of operating are located in an eligible area and exercise:
- or all of their business in a or more eligible areas;
- or non-sedentary activity, provided they do not achieve more than 15% of their turnover outside the eligible areas;
- or any activity design and marketing headquarters even if the services are conducted outside this area. Copyright ©
SID Press - 2008

Filmes Itliano De Incesto Gratis

Preparation Course for the installation of commercial and artisanal

Before starting her business and to register in the directory of business, the artisan designer or corporate buyer must take a course (unless waived) to enable it to learn a number of skills to ensure the management and sustainability of its business.

Accuracy: During this internship, the future architect earn on key concepts legal forms of business, the coverage of the entrepreneur and his partner, professional insurance, the different tax systems, organizing the company's accounting, personnel management ...

Generally a period of 5 days (30-35 hours), the training camp at the facility is charged on average between 180 and 250 €. But since the recent legislation to modernize the economy, the creator or the purchaser of a cottage industry may recover these costs internship (if they have not already been financed by a fund Training for job seekers or employees) provided that it is registered in the trade directory occurs within six months after the end of the course. Copyright ©
SID Press - 2008

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Bail charge of the work

In commercial premises leased, which the lessee or lessor shall bear the cost of repairs? The answer differs, first, by type of work required, and secondly, depending on the specific provisions in the lease. Thus, in principle, the work necessitated by the obsolescence are borne by the lessor. However, tenant and landlord can expressly provide for a clause in the contract, that this type of repair will be funded first.

However, the Supreme Court has made clear that the work necessitated by defects in the structure of the building are borne by the landlord and he can not evade this obligation through a clause in the contract. It was in this case to rehabilitate the affected walls for cracks and repair a portion of the roof also cracked. Copyright ©
SID Press - 2008

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partners of a company private practice

Some professionals (subject to a statute or regulation, or the title of which is protected) can operate as a public corporation private practice (SALT) with the operating rules largely follow those of commercial companies, but with the accommodation of the exercise a profession.

Thus, among the specific features of the SEL, the law currently requires that more than half the capital and voting rights is owned by practicing professionals within the company. And only a quarter or less of the capital may be held by persons not a profession.

The law of modernization of the economy, published recently, increases the share of capital than non-professionals are allowed to hold a SEL. Subject to the publication of an order for each type of occupation, non-professionals can now hold less than half the capital of SEL and not one quarter of it up.

Caution: In the health sector, the share of non-professionals is limited to one quarter of the capital of SEL. The judicial and legal professions, meanwhile, still can not open to non-professionals. Copyright ©
SID Press - 2008

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Incentives Business Transfer

To encourage entrepreneurs to share their work tool, the government encourages communications to employees and family members.

Assignment of business to employees or relatives
The transfer full ownership of a company now allows an employee or family members of the transferor (spouse, PACS, ascendants and descendants) to benefit an allowance of € 300 000 on its taxable value to human mutation.

This measure has a broad scope as it covers both business dispositions individuals that transfers of shares of companies under the income tax or corporation tax. To qualify, however, numerous conditions are required (subject to the company, the buyer's quality, continued work for 5 years ...).

Donation corporate employees
the same objective of facilitating business transfers, the device, providing that the donation in full ownership of a business (or similar) with a value below 300 € 000 is exempt when sold an employee of the company is relaxed.

The law of modernization of the economy transforms, in effect, that tax abatement of 300 000 €. Thus, funds whose value exceeds € 300 000 may receive the tax benefit, which was not the case so far.

The tax benefit is now as follows: - if the fund value is transmitted below 300 000 €, the gift is exempt from registration fees - in excess of 300 000 €, the fee schedule donation applies under the conditions of law on an amount equal to the difference between the value of funds and 300 000 €.

Accuracy: when the employee is also a close, the reduction may then be combined with those that apply to gifts in direct line and between spouses or partners of a PACS.

These new features apply to transfers made since last August 6. Copyright ©
SID Press - 2008

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Tutoring Business for you!

To facilitate the transfer of businesses, governments have established a mentoring system whereby any contractor can advise the temporary assignee of its business, whether gratis or at Title expensive.

But so far, this device tutoring business was reserved exclusively for the voluntary retirement of commercial occupations, trade or industrial.

This double restriction has been lifted by the Act to modernize the economy. First, mentoring is open to liberal professionals who want to pass on their activity and, secondly, there is no need for an entrepreneur to exercise his right to retire to become a tutor.

In practice: the liberalization of the tutoring business will be effective 1 January 2009. Copyright ©
SID Press - 2008

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A new index for rents commercial leases

A new index of rent review commercial leases has been recently established by an agreement between several associations of owners and tenants. Compound for 50% of the index of consumer prices for 25% of the index of construction costs and 25% of the index of turnover of retail trade in value, this index, called index of retail rents "(ILC), is supposed to vary significantly weaker than the index of construction costs (ICC), which currently serves as reference material.

Illustration: between 2000 and 2006, the total cost of construction has increased by 32% while at the same time, the average revenue realized by retailers grew only 18%!

law to modernize the economy, recently published, allows the application of this new index. Application that will be possible only for certain commercial activities as determined by a decree issued.

Thus, for the business concerned, lessors and lessees may therefore choose to use the ILC in lieu of the ICC for both new leases for the triennial review rents of existing leases and to cap the rent on renewal of the lease. In practice, they should include a clause or an addendum to the contract provision. Failing this, the ICC will apply.

Accuracy: commercial rent index will be published quarterly by the INSEE. Copyright ©
SID Press - 2008

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Transition Planning: new rates

The law of modernization of the economy has harmonized since August 6, 2008, the rate of registration fees applicable to assignments for consideration of social rights. The share transfers are now subject to a proportional set at 3% capped at 5,000 euros (before this rate was 1.1% capped at 4,000 euros) so far equal to 5%, the rate of registration rights provisions applicable to transfers for value of company shares rose to 3%.

Reminder: the rate of registration fee applies to the purchase price less an allowance equal for each share sold to the report between 23 000 and the number of shares of the company. Thus, a company whose capital is divided into 500 shares, the shareholder who sells 200 for a price of 60,000 euros will be liable to pay registration fees for the amount of: [60 000 - (23 000 x 200 / 500)] x 3 = 50% EUR 800 x 3% = 1,524 euros.
The scale of common law applicable to transfers of business assets and related entities (customer, successor agreement, lease rights, public and corporate office) is also amended. The rate is reduced by 5% to 3% on the portion of the sale price exceeding EUR 23 000 but less than 200,000 euros. Copyright ©
SID Press - 2008

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aid in the creation and recovery of business are considered fiscally

law to modernize the economy improves certain tax incentive schemes to the transmission business for both the buyer that the entrepreneur who sold his company. First

for buyers, The law amends the conditions for the reduction of income tax paid in interest to borrow from loan an SME.

For borrowings of 28 April 2008 to December 31, 2011, the buyer can hold only 25% (instead of 50%) of share capital and voting rights alone or with his family group and other employees of the company. And the maximum amount of tax reduction, which remains fixed at 25% of the amount of loan interest, increases as the maximum annual interest chosen for its calculation is doubled to 20 000 € for a single person and € 40,000 for a married or PACS, since 1 January 2008.

Other requirements to qualify for this reduction is maintained. Buyers must include a commitment to hold the securities for 5 years and must exercise (or a partner) a function of leadership within the acquired company.

On the side of the assignor, the law extends the tax system of tutoring aimed at encouraging entrepreneurs to send former volunteers the ropes of leading designers. Also, from the taxation of income earned in 2009, the tax reduction of 1 000 € given to these guardians will be extended to the assignor who shall himself tutoring his company to the buyer. And if so, whether the buyer or not registered as job applicant or recipient of welfare benefits.

Note: The law also improves the conditions for granting warrants for shares of company founder, without changing their tax system.

Implementing decrees are expected to implement some of these measures. Copyright ©
SID Press - 2008

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How the duties of a franchise and the rights recurring?

tax purposes, the fees are payable over the term of the franchise agreement. Thus, for example, for a contract period of 5 years and entrance fees of 10,000 euros, the annual expenses will be of 2,000 euros (depreciation). The rights

recurring, they are regarded as liabilities. So they spend directly in the income statement.

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What are the salary ranges for a free personal services (domestic help)?

It is very difficult to answer such a question. Indeed, it depends on all parameters of the franchise (right of entry fees), but also and especially the type of job.

The only way to estimate earnings in the proposed activity is to an estimated operating account as detailed as possible. It will first build the sales (do not just data from the franchisor, do your own market research and talk with other franchisees informally).

Then calculate your operating expenses, necessary to produce the estimated turnover - including personnel expenses (except your own pay, of course). Once this work is done, you'll have some idea of compensation possible. Remember that for a majority manager, payroll taxes are about 42% of what you pay yourself.