Auto-Entrepreneur Status and Taxation Quiz
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Questions and Answers

Which of the following is true about the auto-entrepreneur status?

  • It is only available to residents of the Ile-de-France region. (correct)
  • It has a budget of 12 million euros per year.
  • It is available to all professions.
  • It has a turnover of less than 72 600 €.
  • What is the maximum amount that can be deducted for meal expenses?

  • €10.00
  • €12.00
  • €14.00
  • €14.40 (correct)
  • Who is not allowed to deduct meal expenses?

  • Self-employed individuals
  • Company managers
  • Executives (correct)
  • Sole proprietors
  • Who is allowed to deduct meal expenses?

    <p>Sole proprietors</p> Signup and view all the answers

    What is the budget for the auto-entrepreneur status?

    <p>€12 million</p> Signup and view all the answers

    What is the maximum annual turnover to benefit from the auto-entrepreneur status?

    <p>€72,600</p> Signup and view all the answers

    What type of expenses are deductible for the micro-BNC regime?

    <p>Meal expenses</p> Signup and view all the answers

    Which of the following is true about meals taken as part of a business trip or seminar?

    <p>They are fully deductible</p> Signup and view all the answers

    What type of profession is eligible for the auto-entrepreneur status?

    <p>Self-employed people and regulated liberal professionals</p> Signup and view all the answers

    Study Notes

    • The auto-entrepreneur status is a legal status that allows you to combine the simplified tax and social rules of a micro-BNC with the simplified social security system of a micro-social.
    • To benefit from the status, you must be part of the eligible professions and have an annual turnover of less than 72 600 €.
    • The auto-entrepreneur status is available to residents of the Ile-de-France region.
    • The budget for the status is 12 million euros per year.
    • The number of beneficiaries is expected to reach between 20,000 and 30,000 people in the region.
    • The micro-BNC regime is for self-employed people and regulated liberal professionals, such as physicians, dentists, nurses, pharmacists, lawyers, etc.
    • The micro-BNC regime offers a flat rate for expenses, regardless of the activity.
    • The micro-BNC regime is more advantageous than the micro-social regime, as it allows for the deduction of meal expenses.
    • There are some exceptions to the deduction of meal expenses, such as for individuals under the real regime (BIC or BNC) or company managers under the TNS (self-employed) regime.
    • Executives who are considered to be employees are not allowed to deduct meal expenses.
    • The sole proprietor is allowed to deduct meal expenses both at home and away from home.
    • The maximum amount you can deduct for meal expenses is €14.40 per day.
    • Only meals paid for in the interest of the company are deductible.
    • The deduction of meal expenses is advantageous over that of restaurant expenses.
    • The rule does not allow for a frequent use of restaurant expenses in liberal health care.
    • Meals taken as part of a business trip or seminar are fully deductible.

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    Description

    Test your knowledge on the auto-entrepreneur status, micro-BNC regime, and tax deductions for meal expenses with this quiz. Explore the eligibility criteria, annual turnover limit, and specific regulations for professionals in the Ile-de-France region.

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