A controlled declaration was imposed on many Algerians established in France. The controlled declaration regime is aimed at companies and certain activities relating to non-commercial profits (BNC).
The controlled declaration regime is the one that applies to professionals, including Algerians in France, who make non-commercial profits (BNC). Under this regime, the taxpayer is taxed on the profits made.
Algerians in France: who must make a controlled declaration?
Self-employed professionals whose annual turnover excluding tax exceeds the ceiling of 77,700 euros fall under the controlled declaration regime.
Other activities concerned
Other professionals, whatever their turnover, are forced to fall under the controlled declaration regime due to the nature of the activity carried out. These include the following professionals:
Public and ministerial officers (commissioners of justice, clerks of commercial courts, etc.).
Authors, scientists, artists, and athletes are taxed on their average income.
Writers and composers are taxed according to the salaries and wages regime.
Taxpayers carrying out operations on forward financial instruments.
General insurance agents are taxed according to the salary and wage regime.
Taxpayers carrying out a hidden activity.
Taxpayers for whom all or part of the assets allocated to the operation are included in trust assets.
When should you declare your non-commercial profits?
The declaration must be online no later than the 2nd working day following May 1. In 2024, it will therefore be possible to declare non-commercial profits until Friday, May 3.
Algerians in France: how to make your controlled declaration?
Make your declaration on impots.gouv.fr
The amounts declared for non-commercial profits must be declared online, in the “controlled declaration regime” section of the tax website, using form no. 2042.
Provide annex no. 2035 “BNC tax package”
This declaration must be provided with its annex “BNC tax package” No. 2035-A-SD 2023 – Cerfa No. 15945*05 including the tax income statement for the financial year concerned, and if necessary with annex No. 2035 -AS-SD – Cerfa N°10299#22 reserved for companies, associations and groups.
What are the advantages of controlled reporting?
The professional whose income for the year does not exceed 77,700 euros excluding tax, but whose percentage of expenses exceeds the flat rate of 34%, can opt for the actual tax regime of the controlled declaration. The latter is more advantageous for him.
In addition, let us point out that the controlled declaration induces certain advantages:
The tax reduction for bookkeeping costs provided for members of approved organizations;
The possibility of imputing deficits observed during operations to overall income;
The special deductions are provided for in favor of approved doctors in sector I;
The ability to benefit from tax credits reserved for companies subject to a real tax regime.
What are the differences between a controlled declaration and a declaration of non-commercial profits (BNC)?
Although the two regimes are similar, there are nevertheless some differences at several levels.
Turnover
The first is firstly at the level of turnover achieved. Where the annual turnover excluding taxes recorded by the non-commercial activity for a given financial year is less than 77,700 euros, the micro-BNC regime is applicable.
If the activity recorded a turnover higher than this threshold, the controlled declaration tax regime applies.
Professional expenses
Then in terms of how professional expenses are deducted: in reality in the controlled declaration; by a flat rate of 34% in the micro-BNC.
Accounting obligations
Finally, let us point out that the controlled declaration regime imposes heavier accounting obligations (journal book; register of fixed assets, and depreciation).
