The tax on dividend income, but also on income from securities obtained by individuals or legal entities becomes 8% starting with 2023. consultancy activities in education, see CAEN 8560.consultancy activities regarding the selection and placement of the workforce, see CAEN 7810. ![]() consultancy activities related to the environment, agronomy, security and the like, see CAEN 7490.consultancy activities related to architecture and engineering, see CAEN 7111, see CAEN 7112.accounting and financial audit activities, tax consultancy, see CAEN 6920.software design (programs), see CAEN 6201consultancy and legal representation, see CAEN 6910.These business services may include consultancy, guidance or assistance for companies and public services regarding: design of accounting methods or procedures, cost accounting programs, budget control procedures, consulting and assistance to companies and public services for planning, efficient organization and control, information management etc.This class includes consulting, coaching and operational assistance for companies and other organizations on management issues, such as such as: strategic and organizational planning, refurbishment processes, change management, cost reduction and other financial issues marketing objectives and strategiesplanning and human resource policiescompensation and retirement strategiesproduction planning and control planning.We clarify below what this activity entails, Consulting / Management is found as the main and / or secondary activity related to CAEN code 7022: In other words, if the first conditions are met, but the partners own more than 3 companies included in micro taxation, one or all of the companies will lose the type of turnover tax.Īnother condition refers to the consultancy and management sector, where if a company has 80% of its Turnover, needs to pass from micro tax to profit tax. Also, the important shareholders (those who own at least 25% of the companies) can only create a maximum of 3 micro taxed companies. The possibility of suspending this contract several times for periods shorter than 30 days is not debated in the current text. The employed person cannot have the contract suspended for more than 30 days to fulfill the condition. In order to still have access to this type of taxation, companies must not exceed 500,000 euros in yearly turnover and must employ at least 1 person with the minimum national wage and 8 hours /day schedule. The classification as a micro-enterprise as defined in OMFP 1802/2014 (local accounting standard strongly harmonised with IFRS) has not been modified, instead the access of micro-enterprises system tax for the 1 and 3% income tax has been limited by new conditions. Charles's book is a comprehensive, practical and inspiring guide.EMPLOYMENT AS A MICRO-ENTERPRISE – 1% micro tax “Winter with your own vegetables is a much better place to be. Green Books also distributes selected titles from Chelsea Green Publishing Company of White River Junction, Vermont, who specialise in books on renewable energy, organic gardening and ecological building. They are all available at significant discounts from the Green Books website, or through good bookshops and online retailers. Many of our titles are also available as eBooks. ![]() ![]() We also publish books with Transition Network – The Transition Companion by Rob Hopkins, founder of the Transition movement, being the most recent.Īll our recent books are printed on FSC or recycled paper, within 150 miles as the crow flies from our offices in Devon – thus reducing ‘book miles’ and our carbon footprint. We’re a member of the Schumacher Circle we publish the Schumacher Briefings, and we brought out Alias Papa, a life of Fritz Schumacher by his daughter Barbara Wood in Summer 2011. The Breakdown of Nations by Leopold Kohr has recently leapt to the top of our bestseller list due to an article by Paul Kingsnorth in The Guardian. Our bestselling titles include How to Grow Winter Vegetables by organic ‘no-dig’ expert Charles Dowding, Building with Straw Bales by Barbara Jones, Grow Your Food for Free (well, almost) by Dave Hamilton, and Martin Crawford’s Creating a Forest Garden. We want our books to reach many kinds of people – not only those who are already convinced that we need to change our ways of thinking and living, but also those who are looking for new ideas, approaches and practical information about how to live a more ecological lifestyle. GREEN BOOKS is the UK's largest independent environmental publishing company, producing books on a wide range of ecological and cultural issues, from eco-building and organic gardening to philosophy and green economics.
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