Tax reduction
Paragraph 1
What is the relationship y' has you there between your garden... and your tax worksheet?
Do maintain your garden and deduct your taxes benefits!
Very few people know but company approved, I can through small work of gardening, you can enjoy very interesting tax benefits.
List of activities consistent with the regulation of the service to the person:
Mowing, lawn care
The slashing
Maintenance of beds and balconies,
Manual watering of plants (excluding irrigation maintenance, non-drip),
The collection of leaves,
Scarification,
The application of fertilisers and/or amendments (products provided by the client),
The snow removal,
Maintenance of vegetable gardens,
Green waste removal,
Small regular maintenance walkways and terraces,
Small gardens and accessories furniture regular maintenance,
Digging and hoeing, dogging,
Weeding,
Small manual uprooting and evacuation of the plant,
The size of Hedges, fruit trees, roses and vines in compliance with the Decree of 1 September 2004,
The size of trees and shrubs out of pruning, carried out from the ground or under the conditions of article R 233-13-22 of the labour code,
Note for information on the tax benefits
The General Tax Code establishes assistance which takes the form of a reduction of tax, or a tax credit equal to 50% of the costs incurred in payment of benefits made by recognised for services to the person.
Accordingly, the amounts paid to my auto-entreprise for services to the person you have give entitlement to this tax benefit.
All your expenses of this nature, either from me or from other accredited providers of services to the person, is retained in the limit of 12 000 € (1) per year and per household, this ceiling being increased by €1,500 per dependent child or ascendant over 65 years living under the roof of the taxpayer dependantwithout however being able to exceed €15 000.
For benefits "small work of gardening", the amount of the annual ceiling per household is limited to EUR 5 000, either a reduction or a maximum tax credit of € 2,500.
At year end, I automatically issue an annual tax certificate allowing you to benefit from.
The tax reduction is valid that you have or exercised a professional activity in the year of the payment of expenses. Retirees are entitled only to the tax reduction (2).
On the other hand, the tax credit (3) will apply if you are in one of the following situations:
for a taxpayer single, widowed, or divorced: must have exercised a professional activity during the year of the payment of expenses or have been registered on the list of job seekers for three months at least the year of the payment of expenses,
for married or having concluded a civil Pact of solidarity, subject to joint taxation, each of the two persons must meet the requirements of the paragraph above.
However, in a statement (bulletin official 5 B-1-08 of March 2008), the IRS admits some derogations to this principle. The tax credit is granted to the couple where one of the spouses has a professional activity (or is job-seeker) and the other:
pursuing studies in higher education,
or individual training leave,
or is invalid or disabled (4)
or is suffering from a disorder of long duration.
Our company will issue you a tax certificate allowing you to take advantage of this tax benefit on the sums actually paid before December 31 of the taxation year
The benefits that we charge you are exempted of VAT
Finally, you can adjust your benefits in CESU which have been prefinanced.
The prefunded module CESU is a special payment, amount predefined (such as a title-restaurant), identified with the name of the beneficiary and for the payment of benefits to human services. The prefunded module CESU is funded in whole or in part by a financier: a business or a business Committee for employees or public employers for their staff. It can be also paid by a territorial collectivity, a pension fund, a mutual, a provident institution or association, for their members or shareholders.
The CESU prefunded module therefore uses to pay benefits of agencies approved by human services. As for other payment methods, you get a reduction or a tax credit for the portion that remains your responsibility.
-1 - in some cases, the limit of €12,000 may be increased to 20 €000 (disabled taxpayers or their dependants a person disabled, causing the obligation to have recourse to a third person).
-2 - the tax reduction comes to deduct the amount of your tax, but may not give rise to restitution by the Treasury if the deductible amount exceeds the amount of tax due.
-3 - the tax credit, if it exceeds the tax due in part or in whole, gives rise to reimbursement by the Public Treasury.
-4 - invalid or disabled, namely: a disability card holder, the disabled adult allowance or a 2nd or 3rd category disability pension.
For further information you can visit this site: http://www.entreprises.gouv.fr/services-a-la-personne