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Vous êtes-vous déjà demandé comment récupérer ces taxes excédentaires retenues sur vos dividendes ? La gestion efficace des requêtes est l'une de nos cinq étapes essentielles pour améliorer l'efficacité de la retenue à la source. Nous comprenons les défis posés par les requêtes et nous nous efforçons de vous fournir les connaissances et les outils nécessaires pour les surmonter, maximisant ainsi vos rendements après impôts. Imaginez : des rendements maximisés, sans tracas administratifs grâce à une gestion proactive des requêtes ! Vous voulez en savoir plus sur la manière dont nous faisons face aux défis fiscaux ? #retenuesalasource #investissements #fcp #sicav #taxes https://lnkd.in/dGceR2a7

One of the biggest upcoming changes in UK's R&D Tax is the merger of the SME and RDEC schemes. For many companies, they may have a significant impact on the level of benefit you can obtain going forward. Take a look at our blog post to understand what this may mean to your future R&D claims. If you would like advice and guidance on how to prepare for the changes, please feel free to get in touch.

un bref aperçu des endroits où l’impôt sur les sociétés est nul

Are you prepared for the upcoming merger of the UK R&D tax schemes for SMEs and RDEC? Dive into our latest blog to stay ahead of the game: https://lnkd.in/gKQw4gJv Here are some key points to keep in mind: 🔍Types of scheme – The current SME and RDEC schemes will be merged into a single scheme, so going forward irrespective of the size of the claimant entities, they will all claim under the same regime, except for the R&D intensive SME loss-makers (who can claim under a separate, more generous regime). 💰Headline rate for net claim benefit - The headline rate for the RDEC claim benefit has increased post 1st April 2023, and this new, more generous rate will continue to be used in the merged scheme. The headline rate for the R&D-intensive SME loss-makers remained high to reward those small businesses that heavily invest in R&D. 🔄Subcontractor costs - Subcontractor costs (whether paid to a qualifying body or a limited entity) will become claimable for large companies under the merged regime. 🌍Overseas labour costs - Overseas labour costs will be disqualified to retain R&D activities in the UK. 💳PAYE/NIC cap (which affects how much cash credit can be claimed) - The more generous PAYE/NIC cap from the current SME regime will be used in the merged scheme. 🚫Removing nominations and voiding assignments - Nomination of a third-party payee for R&D tax credit payments will be disallowed. For all up-to-date news and insights on UK R&D Tax and other topics, visit https://lnkd.in/gp843VKN 🤝We have a team of highly experienced R&D Tax specialists with leadership backgrounds across Big-4 - if you are experiencing any issues with your incumbent R&D Tax agents or HMRC enquiries, please feel free to reach out to us directly for a free consultation and review at: https://lnkd.in/e3Zv2JtP #Invenics #UKInnovation #InnovationUK #RandDTax #ResearchAndDevelopment #Technology #Innovation #Collaboration #RandDTaxScheme #Research #Development #RandDTaxSpecialist #TaxAgents

The landscape of UK R&D Tax changes continues into 2024 - am sure many of you have would have heard or read about the new merged UK R&D Tax schemes and how it impacts businesses. Have you considered how it compares to the existing regimes when you need to explain this to your Head of Finance / Tax or as a practitioner explain this to potential clients in a concise way? Our post below summarises the key changes, provides you with an infographic to share with potential prospects and an insights link detailing the key comparison between old and new regime. Of course, there are still some nuances and complexities e.g. ambiguities around subcontracting relationships during the transition period etc. for which we will share more insights down the line. Do comment below on what new topics or areas you would like to learn more on R&D Tax and we will compile more insights to help your businesses. Meanwhile, should you like to discuss more, please get in touch anytime. #rdtaxcredits #hmrc #taxrelief #researchanddevelopment #grants #ukinnovation #researchanddevelopmenttax #smebusiness #startup #taxnews #uktax #innovationreliefs #randdtaxspecialists Credits to - Carrie Yan, Martin Freeman

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REGULATORY UPDATE One of the most interesting non-written rules of the imposition of Undertakings for Collective Investments in the Grand-Duché is the non-taxation of divestment operations notably cancellation of units subsequent to their redemption. That non-written rule is the parallel of of the enshrined general rule of the exemption from tax of liquidation proceeds. Unequivocal criteria of divestment operations eligible for tax exemptions had not been laid down to this day. In this regard, in a decision dated from January 27th 2024 (See the link below) , the administrative court clarified that the redemption followed by cancellation of the units of collective investment undertakings could be construed as hidden dividends distribution in case : -The redemption price paid by the undertaking to its shareholders is above the actual value of the units/securities -The “inflated” price remitted is not justified by a reasonable economic incentive In the ambit of this “de facto” necessity to codify the conditions of the exemption from tax of divestment operations under the form of redemption followed by the cancellation of shares/units of UCIs , Luxembourg is about to revise article 101 of its Income Tax law. The projected eligibility conditions for the qualifications of divestment operations in UCIs as partial liquidations exempted from tax are as follows : -The redemption shall concern an entire class of shares/units -The class of shares/units shall be constituted at the  stage of the build-up of the capital or in a situation of capital’s increase -Each class of shares/units shall have specific economic rights , distinct from other shares/class units defined in the constitutive documents -The redemption or share/units cancellation price is determinable on the basis of criteria defined in the constitutive documents of the undertaking or in any other document highlighted in the instruments of incorporation and which reflects the estimated value of the said shares/units class at the time of the repurchase More news to come … https://lnkd.in/eDB58PVz https://lnkd.in/eTtC5_pd

In April 2024, the UK's R&D Tax Relief schemes for SME and RDEC are potentially looking to merge, bringing significant changes for businesses.   Here's a quick overview of the pros and cons (in our view):  Pros:  - Merging the schemes aims to reduce complexity, making it easier for businesses to navigate the complex legislation behind it, thus (according to HMRC) reducing error.   - It brings additional clarity when Subcontractors can make a claim. In the current arrangement, there is a lot of discussion and disagreement on this topic.  Cons:  - There are concerns about how small and medium-sized enterprises will be able to adapt to the new regime. Although aiming to reduce complexity, there’s an argument that it may, in fact, have an adverse effect.  - This is especially true for the ‘R&D Intensive’, which will run alongside the new ‘merged’ scheme - - A special relief rate in the form of an SME Tax Credit (up to ca. 27%) will be enabled for companies whose 30% Qualifying R&D expenditure exceeds 30% of the overall expenditure.  - In contrast, for all non-R&D intensive SMEs, this will mean a lower rate of relief. The rate offered under the merged scheme will be implemented at the current Gross rate of 20%, resulting in an after-tax net of ca. 16%. Compared to the current maximum tax credit rate for SME, which yields up to ca. 33% in benefits, this represents a substantial reduction.  If you have any questions regarding how this will affect your business and still want to optimise your R&D benefit, feel free to drop us a DM!  #UKBusiness #Innovation #RnDTaxRelief #BusinessGrowth 

🇳🇱 Update sur les nouveautés potentielles en fiscalité immobilière néerlandaise #fiscalité #immobilier #pasybas