Knowledge Base

← Fundamentals of Accounting and Finance

Questions

What overall rate is applied by the flat tax (PFU) on investment income since 2018?

15%
20%
30%
40%

What is the upper limit for the standard 10% deduction on wages and salaries for 2024 income?

14,426 euros
13,426 euros
15,426 euros
12,426 euros

What is the standard allowance applicable to rental income under the micro-foncier regime for income below 15,000 euros?

10%
20%
30%
40%

What is the fundamental principle of income tax in France that requires taxpayers to voluntarily declare their income?

Progressive
Annual
Self-assessed
Pay-as-you-earn

Unmarried cohabiting partners form a single tax household in France.

True
False

The family quotient can be used without limitation to mitigate tax progressivity for families.

True
False

Holding period for full income tax exemption on real estate capital gains

Click to see answer

Categorize items by dragging them to the appropriate zones

Items to categorize:

Flat tax (PFU)
Real estate capital gains
Primary residence
Categories:

Overall rate of 30%

Total rate of 36.2%

Full exemption