For a business owner, business and personal taxation are closely linked: pay, dividends, current accounts, property. Handling them together avoids inconsistencies and helps you anticipate.
What we can take on
- Annual income tax return
- Rental income (micro or actual regime)
- Furnished letting
- Dividends and capital gains on securities
- Real estate wealth tax (IFI)
- Monitoring of tax withheld at source
Why coordinated support?
- Consistency between the pay decided in the company and your personal situation.
- Anticipation of tax on a distribution, a sale or an investment.
- Reliability of returns, often more complex than an employee’s.
Settling in France or living abroad? The year of arrival or departure, tax residence, foreign income and tax treaties call for particular care. We explain the French rules in English and coordinate, where needed, with your adviser in your other country.
For broader wealth questions (estate planning, matrimonial regimes, investments), we work with the notaries and wealth advisers of your choice.
The business owner’s calendar
- Before 31 December Salary or dividends, retirement savings payments, works on rental properties.
- In the spring Income tax return and, where relevant, IFI return, based on the company’s information and wealth income.
- In the summer Checking the tax assessment notice.
- Throughout the year Adjusting the withholding tax rate if income changes significantly.
Common mistakes
- Deciding on a distribution without measuring the personal tax it triggers.
- Forgetting income (furnished letting, foreign income, capital gains) or choosing an unsuitable tax regime.
- Letting a partner’s current account change without monitoring or documentation.
Frequently asked questions
Can my accountant prepare my personal return?
Yes, as a separate engagement, formalised by an engagement letter.
Dividends: flat tax or progressive scale?
Dividends are in principle subject to a flat-rate levy, with an overall option for the progressive scale. The choice is simulated each year.
Who is liable for IFI?
Households whose net real estate assets exceed a threshold. Some business assets can be exempt under conditions.
How does withholding tax work for a business owner?
It applies to pay from the company and, as instalments, to other income (rental income, profits). Rates can be adjusted.
Do partners’ current accounts have tax consequences?
Interest paid is taxable for the partner and deductible for the company within certain limits. They must be closely monitored.
I have income abroad: do I declare it in France?
If you are tax resident in France, your worldwide income is in principle declared in France; tax treaties then aim to avoid double taxation. Foreign bank accounts must also be declared.
The forecasts, cash-flow plans, dashboards, simulations, studies and analyses mentioned above are additional engagements, provided on request and quoted in advance in your engagement letter: the more frequent they are, the higher their cost.