Amounts paid into a partner's current account

This value is necessary to calculate the maximum amount taxable under the PFU for a beneficiary under the self-employed workers' scheme. The amount taken into account is the average annual balance of the current account. It is determined by the sum of the average monthly balances of the account, divided by the number of months included in the financial year. The average monthly balance is equal to the sum of the daily balances, divided by the number of days in the month. The average monthly balance therefore differs from the monthly balance shown in the company's accounts. If the account is opened or closed during the fiscal year, the number of months in the fiscal year will be reduced to the number of months the account is in operation. An account is considered to be "operating" even if it is not moved during the fiscal year. The date on which the sums paid into the current account must be assessed is the last day of the financial year preceding the payment of interest.

Valeur : Non applicable

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