Fundamentals
Target audience
- Wealth Management Advisors
- Finance Managers
2 day
New training
Prerequisites
No prior knowledge is required.
Objectives
◗ Apply the rules governing liability for various taxes.
◗ Describe the tax rules: taxable bases, rates, exemptions, and tax credits.
◗ Fill out the forms related to the various taxes.
◗ Record them in the accounting system.
Training program
◗ Property Tax
– Various Types of Taxable Premises – Methods for Determining the Cadastral Rental Value
– Tax Base, Calculation, and Exemptions – Reporting Requirements and Payment
– Initial Effects of the Entry into Force of the Reform of Real Estate Rental Values
◗ Regional Economic Contribution (CET)
– Clarifications from the tax authorities: procedures for revising rental values
– Taxation procedures: CFE and CVAE
– Reporting and payment obligations—Taxes, deductions, assessment, and collection
– Rental value reform—Adjustments to the property valuation for commercial premises
– CET cap based on value added
✔ APPLY | Practical example on CET tax bases
– CVAE: calculation of the tax base and impact of the 2025 PCG reform, BOFIP ruling of November 19, 2025, rates
– Phased elimination of the CVAE postponed to 2030: calculation of the CVAE rate for groups (consolidated rates for all groups)
✔ APPLY | Practical example: determine the value-added base for the CVAE and complete Form 1330
◗ One-time contribution to vocational training and work-study programs
– Taxable Entities
– Tax Base and Applicable Rate
– Calculation of Headcount and Smoothing Measures
– Additional Contribution and Alternating Quota
– Tax Reduction for Exceeding the Alternating Quota: Calculation and Allocation Rules
– Reporting requirements and payment
✔ APPLY | Practical example: Calculating and filling out a payment slip for the one-time contribution
◗ Participation in the construction effort
– Covered Employers – Calculation of Contributions: Base, Threshold, Rate
– Investment Realization and Retention – Absence or Insufficiency of Investment
– Reporting Requirements and Payment
◗ Payroll Tax
– Taxable Entities – Clarification on the tax base, impact of apprentices’ CSG liability – Applicable rates
– Deductions and exemptions, calculation methods, reporting requirements
– Changes to payroll tax rates, elimination of the 20% bracket
✔ UNDERSTANDING | Example of calculating and filing payroll tax
◗ Payment to Agefiph: Reform of the Obligation to Employ Workers with Disabilities (OETH)
– Covered employers, calculation of headcount, calculation methods
– Change in how subcontracting is accounted for
– Filing and payment: new methods for calculating the tax and filing via the DSN
✔ APPLY | Practical example: Filing an AGEFIPH declaration
◗ Tax on the use of passenger vehicles for business purposes (formerly TVS)
– Subject companies and affected vehicles
– These two components: annual CO2 tax and pollutant tax
– Tax calculation methods and rates
– Requirement to prepare a summary of affected vehicles
– Declaration form and payment
– Planned changes to the tax between 2024 and 2027: gradual increase in tax rates and expansion of the categories of vehicles subject to the tax
◗ Corporate Social Solidarity Contribution (C3S)
– Taxable businesses, methods for calculating and applying the new tax deduction
– Filing requirements and payment
✔ APPLY | Practical examples of calculating various taxes and completing the relevant tax forms
◗ Tax audit
– Audit Process
– Deadlines for filing the various tax returns
– Key Considerations and Supporting Documents to Be Submitted
Why choose this course?
The tax environment for businesses is complex and constantly changing: property tax, CET, apprenticeship tax, payroll tax, and the former TVS or C3S.
This training course helps participants master the rules regarding tax liability, taxable bases, tax rates, exemptions, and tax returns, incorporating the latest reforms.
Teaching and assessment methods
Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.
Teaching Methods: A variety of teaching methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.
Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.
During the training: theoretical concepts are alternated with examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.
Training monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.
Price
€1,610, excluding tax