Knowledge Base

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Questions

What is the tax rate applicable to dividends if the taxpayer opts for the flat tax (PFU)?

12.8%
30%
11%
19%

What is the taxable base for an employee earning 36,000 euros in net taxable income in 2024, after applying the standard deduction?

32,400 euros
36,000 euros
32,500 euros
35,508 euros

What is the gross tax payable for a single taxpayer with a net taxable income of 45,000 euros, applying the progressive tax schedule?

6,665.07 euros
7,500 euros
5,500 euros
8,745 euros

What is the average tax rate for a single taxpayer with a net taxable income of 45,000 euros?

30%
14.8%
25%
19%

The family quotient cap can limit the tax savings provided by additional half-shares.

True
False

Securities acquired before 2018 can benefit from a 65% allowance on capital gains on securities if held for more than eight years.

True
False

Formula for net taxable income on salaries

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Categorize items by dragging them to the appropriate zones

Items to categorize:

40% allowance on dividends
Marginal tax rate of 30%
Net taxable global income
Flat tax at 12.8%
Categories:

Allowances

Tax rates

Taxable bases