Question 22442 — social security

Summary

In the current state of the texts in force, the non-increase of 1.25 in the taxable base of independent professionals is granted to members of an approved management organization (OGA) and to clients of certifiers abroad. The certifier approved by the French tax administration is responsible for providing technical assistance similar to that offered by the OGA and for providing assistance with the declaration of unrelated income. employees for taxpayers with income from a Member State of the European Union (EU) or a State party to the agreement on the European Economic Area (EEA) having concluded an administrative assistance agreement with France, with a view to combating tax fraud and evasion. In accordance with the regulations of the General Tax Code, the certifier must himself be established in an EU or EEA member state (article 1649 quater N). In the particular case, Swiss trustees cannot be contracted as certifiers abroad, notwithstanding their mandates as chartered accountants.

Machine translation from French. The official text remains authoritative.

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