News published in INFORMA 2022

News published in INFORMA in April

As of January 1, 2022, for the purposes of applying the new limit on the reduction of the tax base for contributions to social security employment systems, the amount of the maximum reduction limit in the tax base for employee contributions is clarified.

The amounts received by the relatives of the victims of the accident of flight GWI9525 of the German airline Germanwings, which occurred in the French Alps on March 24 2015 are exempt.

It is modified to specify that the revocation of the waiver of the objective estimation method expressly submitted in the first quarter of 2020 is not permitted without being subject to the 3-year period of permanence in direct estimation.

It is modified to specify that only those who resigned from April 2020 (expressly or tacitly) may revoke their resignation ## before 3 years. Those who expressly waived the objective estimate for 2020 (in December 2019 or, in the case of starting an activity, from January to March 2020) cannot revoke the waiver before 3 years have elapsed.

As of January 1 2022, for the purposes of applying the limit on the reduction of the tax base it is clarified when contributions made to employment-based social security systems can be considered employee contributions."

This reference is modified to add the consideration as business contributions of the individual entrepreneur's own contributions to social security systems of which he is a promoter, participant, or mutualist and, in turn, policyholder and insured.