Tax cotisation a la formation professionelle?

beejaycee

15 Apr 2011 at 16:20 · Viewed 1423 times

As a summary since 1 January 2011, auto-entrepreneurs are liable to Cotisation a la Formation Professionnelle or profesional training tax, representing 0.3% of your turnover for artisans (crafts), 0.2 % for services and 0,1% for trade. The only exemption will apply to auto-entrepreneurs with an income below 4,740 euros in 2011.

With regard to the last sentence, if you don’t know if your income will be below 4,740 euros, or not, do you pay the tax in advance and then claim it back next year if your income did not reach that level?

Answered