AGA Membership and Taxation Quiz

Study Notes

The role of the AGA is to assist liberal professionals in the management of their taxation and accounting.
In relation with the State, they allow in parallel to communicate to the tax authorities the activity reports and to control their consistency.
Between 2006 and 2020, membership in an AGA exempted liberal professionals from a 25% surcharge on taxable profits. Reduced to 20% in 2020, 15% in 2021 and 10% in 2022, the surcharge is set to disappear in 2023 according to the program established in the 2021 Finance Law.
Indeed, in view of the evolution of accounting methods, the Government considered that the controls performed by the AGA were less necessary than before.
On average, membership in an AGA costs between €200 and €300 per year, or between €16 and €25 per month. However, each organization has its own membership and payment system.
If you join an AGA, you can benefit from a tax reduction that corresponds to : two-thirds of the amount of the accounting fees, excluding tax; up to a maximum of €915 per year and the amount you owe for income tax.
This tax reduction applies if you meet all of the following conditions: you are subject to income tax in BNC, but also in BIC and BA; you benefit from a system that allows you to deduct your actual expenses (the micro system is therefore excluded); your annual turnover (excluding tax) is below the threshold of the micro-business regime, i.e. below 72 600 € excluding tax for liberal professionals.