Access to a profession / business permit, Business permits / professional integrity, Extract from the criminal record of a legal person, Extract from the criminal record of a natural person, EC certificate of experience - professional experience gained abroad, Continuous vocational training establishments, Carriage of goods or passengers (> 3.5 tonnes), Liberal professions requiring a business permit, Independent engineer (other than a construction engineer), Consulting engineer in the construction sector, Liberal professions subject to other permits, General practitioners and medical specialists, Dental practitioners, specialised dentists, Activities subject to specific registration and/or authorisation, Private security and surveillance activities - special accreditation, Transport of goods by road - Community licence, Transport of passengers by road - Community licence, Chèque-Service Accueil (CSA) service provider – education and care services, Education and care service for children – accreditation, Chèque-Service Accueil service provider (CSA – Childcare Service Voucher) – childminding, Childcare Service Voucher service providers – mini-crèches, Licence to provide a media service from Luxembourg, Technical assessment and inspection tasks - accreditation, Private research institutes - accreditation, Accreditation to engage in activities to support the employment of workers with a disability and workers awaiting external redeployment, Declaring tattoo studios and establishments providing public tanning appliances, Professions related to the European professional card (list 1), Professions without automatic recognition of diplomas (list 2), Professions with automatic recognition of diplomas (list 3), Sole proprietorships (self-employed persons) and partnerships, Comparative table - Partnerships / Sole proprietorships (self-employed persons), Sole proprietorship (self-employed persons), European companies - Involvement of workers, Simplified limited liability company (SARL-S), 4. Business creation/registration with the Trade and Companies Register, Creation of a sole proprietorship (self-employed person, sole trader), Registering with the Trade and Companies Register as a natural person, Business registration and filings with the RCS, Constitutional documents and articles of association, Registration and modification of the articles of association, Starting up a Luxembourg subsidiary or branch office, 5. For the Procedures For theAppointment Large Scale Testing. Le mini-guichet unique de TVA simplifie les formalités de déclaration de TVA au sein de l’UE. À l’image du « service de traitement des déclarations rectificatives » (STDR) qui … En cas de désaccord avec l’entreprise sur les conditions régularisation, la DGFiP pourrait engager un contrôle fiscal. The corrective tax return must be submitted by 31 December 2017 at the latest. Income and assets resulting from the following are taken into account: Income and assets from the last 10 years can be subject to a corrective tax return. Étant précisé que l’entreprise doit s’acquitter, en revanche, du paiement intégral des impositions supplémentaires mises à sa charge. Un nouveau guichet de régularisation fiscale pour les entreprises. La circulaire du 28 janvier 2019 précise la portée de ces atténuations : Majoration applicable à défaut de régularisation, Majoration applicable en cas de régularisation, 80% (manœuvres frauduleuses ou abus de droit, 10% (défaut de déclaration : art.1728 ou 1758 A du CGI). et une attestation du contribuable de la sincérité de son dossier. Accueil > L'information sur mesure > Un nouveau guichet de régularisation fiscale pour les entreprises. Registration for VAT and social security, Social security registration requirements for self-employed persons, Registration for social security of the assisting spouse or partner, Construction, transformation and demolition works, Amendment of a general development plan (PAG), Limited amendment request for a special development plan (PAP), Application for a special development plan (PAP), Exemption for night work on construction sites, Works carried out beside a wooded area, watercourse or protected area, Setting up a business in an economic activity area, Prior notice for temporary or mobile work sites, Classified establishments (commodo/incommodo), Permits linked to classified establishments, Operating permit for classified establishments ('commodo/incommodo'), Greenhouse gas emission permits for fixed installations, Dangerous substances - Prevention of major-accident hazards (Seveso), Risk assessments for certain classified establishments, Permits relating to industrial emissions (IED), Application for accreditation to carry out energy audits, Accreditation to calculate the energy performance of buildings and issue energy performance certificates for buildings, Energy performance certificate for non-residential buildings (Energiepass), Trans-European energy infrastructure projects, LENOZ sustainability certificate training, Remuneration for the production of energy from renewable energy sources, Production of electricity from renewable energy sources, Waste electrical and electronic equipment - WEEE, Operating permit for a waste treatment facility, Operating permit for a hazardous, non-hazardous or inert waste landfill, Operating permit for a waste incineration or co-incineration plant, Registration for the collection and transportation of waste, Waste collection and transportation permit, Notification for the national and international transfer of waste, Permit to recover and transport halogenated hydrocarbons (CFCs, HCFCs, HFCs and halons), Authorisation for the use of substances of concern, Decontamination and disposal of used PCBs or equipment containing PCBs, Authorisation to acquire, hold or use radioactive sources or X-ray devices, Authorisation for the transport of radioactive substances, Investment aid for the protection of the environment, EMAS label (Environment Management and Audit Scheme), Quality label SuperDrecksKëscht fir Betriber, Specific aid for in-store retail businesses, Recovery and solidarity fund for businesses, Investment aid aimed at stimulating business investments in the COVID-19 period, Reinforcement of export and international development aid measures (ODL), State guarantee scheme for new bank loans for a maximum duration of 6 years, The SNCI puts in place "special anti-crisis financing", Repayable financial aid to compensate for temporary financial difficulties caused by the COVID-19 crisis, Aid in favour of research and development projects connected with combating Covid-19, Investment aid for producing goods relevant to combating Covid-19, Fit 4 Resilience Strategic Innovation Program, Investment aid for companies which redirect their production to make protective masks or produce hydroalcoholic gel, Financing tools by the SNCI (Société nationale de Crédit et d'Investissement), Sources and types of bank and non-bank financing, Defining a business’ financial requirements and the most suitable banking solutions (illustration with a balance sheet), Guarantees requested by financial institutions, Tangible guarantees involving movable or immovable assets, Financing intangible and capital assets (taking over a business, purchasing business assets, patents or licences, etc. Copyright © 2018 Avoconseil | Réalisation : www.atelier-asap.com, Département créations, transmissions, restructurations, droit des sociétés. Un nouveau guichet de régularisation fiscale pour les entreprises. ... Les entreprises faisant l’objet d’un contrôle fiscal en cours, ayant reçu un avis de vérification ou faisant l’objet d’une procédure d’enquête administrative ou judiciaire ne peuvent donc pas bénéficier de ce dispositif. self-employed activities (liberal professions); providing enough elements to establish the origin of said assets. www.impots.gouv.fr, actualité du 15 mars 2019 Circulaire du 28 janvier 2019 Parallèlement, ladministration a lancé une consultation publique sur différentes propositions. À quoi penser ? Certaines situations rencontrées dans le cadre de la. Avec le Guichet des Professionnels de Paris vous pouvez : Accéder aux différentes démarches administratives en ligne de la ville de Paris; Remplir votre demande en plusieurs fois en enregistrant des brouillons; Retouver l'historique de vos demandes dans votre espace personnel L’Office Djiboutien pour la Propriété Industrielle et Commerciale(ODPIC) : assure l’immatriculation des entreprises au Registre du Commerce et des Sociétés. Un nouveau guichet de régularisation fiscale pour les entreprises ... Dénommé « service de mise en conformité fiscale des entreprises » (Smec), ce guichet va leur permettre de régulariser leur situation en contrepartie de pénalités fiscales réduites. Guichet-entreprises.fr est le guichet unique français de la création d’entreprise, membre du réseau Eugo créé par la Commission européenne. Les entreprises et leurs dirigeants qui régularisent spontanément leur situation fiscale bénéficient de pénalités réduites. À l’image du « service de traitement des déclarations rectificatives » (STDR) qui avait été créé pour les particuliers détenant des avoirs à … Approval of continuing education courses in the healthcare sector for training organisations or persons having taken such a course, Legal deposit of audio or video documents with the National Audiovisual Centre, Temporary subsidies for the promotion of online journalism, Financial aid for publishers in the context of the COVID-19 pandemic, Accreditation as a rescue training organisation, Accreditation as a rescue association or organisation, Applying for a certificate of authenticity concerning the driving licence, Paying or contesting a fine when caught by a speed camera, Financial aid for the purchase of an electric or hybrid vehicle, Businesses established in the United Kingdom, Path to Administration des contributions directes (ACD), More information on Bureau d'imposition 3, Path to Service de la criminalité financière, More information on Service de la criminalité financière, Path to Administration de l'enregistrement, des domaines et de la TVA, More information on Administration de l'enregistrement, des domaines et de la TVA, (+352) 247-80690 (Bureau XI) ou (+352) 247-80800 (standard), More information on Bureau d'imposition XI, Path to SCAT - Service de coopération administrative TVA, More information on SCAT - Service de coopération administrative TVA, More information on Bureau des successions et taxe d'abonnement, Registration Duties, Estates and VAT Authority, Site de l'Administration des contributions directes (ACD), Site de l'Administration de l’enregistrement, des domaines et de la TVA (AED). The corrective tax return must be submitted on plain paper to the tax office concerned. Un nouveau guichet de régularisation fiscale pour les entreprises. Le Gouvernement vient de préciser « que le guichet pourrait ainsi être opérationnel au cours du dernier trimestre de 2018, par une instruction du Ministre de l’Action et des comptes publics. Administration de l’enregistrement, des domaines et de la TVA, Administration de l'enregistrement, des domaines et de la TVA, SCAT - Service de coopération administrative TVA, Bureau des successions et taxe d'abonnement, Staying and/or working in Luxembourg as an EU citizen, Conditions of residence for self-employed third-country workers, Conditions of residence for investors from third countries, Application for an opinion on an investment project in the context of an application for an investor residence permit - Ministry of Finance component, Staying in Luxembourg for more than 3 months as a third-country national and family member of an EU citizen or Luxembourg national, Recognition of a level of education, a diploma or a professional qualification, Recognition of equivalence of diplomas (baccalauréat/Matura type), Recognition of the level of education (elementary and secondary education) without achieving a final diploma, Recognition of the level of education, the equivalency of diplomas and equivalency of professional qualifications, Approval of foreign higher education diplomas, Registration of higher education diplomas in the register of certificates, Applying for accreditation of prior experiential learning (VAE), Applying for accreditation of prior experiential learning – Bachelor's degree, Master's degree or advanced technician's certificate, Applying for accreditation of prior experiential learning (VAE) – CCP, DAP, DT, DES and master craftsman's certificate, Applying for accreditation of prior experiential learning – Continuous vocational training certificates – LLLC, Assistance for the creation/takeover of a business, Commercial activity and provision of services: House of Entrepreneurship – One-Stop Shop, Craft activities: 'Contact Entreprise' at the Chamber of Skilled Trades and Crafts, Commercial and craft activities in the north of Luxembourg: Guichet Unique PME, Research / Development and Innovation (RDI): Luxinnovation, Transfer of business assets and liabilities, 2. Il vous permet de comprendre et de connaître les conditions auxquelles vous êtes soumis pour créer une activité de services. Posté le mars 26, 2019 mars 26, 2019 par DA EXPERTISE. 4 avril 2019. Le 14 mars 2019, le ministre de l’Action et des Comptes publics a présenté la mise en place d’un guichet de régularisation fiscale pour les entreprises. Un nouveau guichet de régularisation, placé sous l’égide de la DGE, est en place depuis février 2019. À condition toutefois que cette démarche soit spontanée. Il fera l’objet d’une première évaluation d’ici un an et sera, le cas échéant, aménagé. Dans quelles situations ce guichet est-il compétent ? Les entreprises dont l'activité est commerciale et qui relèvent de la compétence du CFE de la CCI, doivent effectuer leur régularisation - si elle n'est pas déjà faite - pour s'inscrire au Greffe du Tribunal de commerce en tant que micro-entreprise. Ce service s’adresse tant aux entreprises qu’à leurs dirigeants. Il fera l’objet d’une première évaluation d’ici un an et sera, le cas échéant, aménagé. En revanche, il n’est pas compétent pour les particuliers qui ne sont pas des dirigeants d’entreprise. Les entreprises pourront désormais procéder à la mise en conformité de leur situation fiscale en contrepartie de pénalités réduites. A l’image de ce qui se faisait dans le cadre des régularisations spontanées de comptes détenus à l’étranger (service STDR), le SMEC permet aux entreprises ainsi qu’à leurs dirigeants de régulariser spontanément leur situation fiscale. The additional tax charge for failure to submit a tax return or late tax returns will not be applied. Comme indiqué précédemment, la demande doit être spontanée, c’est-à-dire qu’il n’est plus possible de la faire dès lors que le contribuable a reçu un avis de vérification de comptabilité. En juin 2013 a été ouvert le Service de traitement des déclarations rectificatives, le fameux STDR, ou encore « cellule fiscale de dégrisement » guichet de régularisation pour les personnes physiques ayant détenu ou détenant des avoirs non déclarés à l’étranger. Un nouveau guichet de régularisation fiscale pour les entreprises. On en parle très peu, mais depuis le début de l’année, c’est dorénavant la TVA du pays de l’acheteur qui s’applique sur la vente d’une prestation de service par voie électronique. Attention, ces modifications doivent être déclarées dans le mois suivant la date où elles sont intervenues. seraient prévues, et notamment la régularisation en cours de contrôle (article L.62 du LPF), étendue par le projet de loi pour un État au service d’une société de confiance à tous les impôts et toutes les procédures. certificates - Import, Autonomous tariff suspensions - zero rated imports, International road transport (TIR) - transit of goods between EU and non-EU countries, ATA carnets - simplified and temporary admission/export procedures, Export certificate for food of animal origin, Pre-export certificate for the transport of plants and plant products within the European Union prior to their export to a third country, Health certificate for the transport of animals within the European Union or for the export to third countries, Health certificate or free sale certificate for the export of foods (of non-animal origin) or of food contact materials, Outward processing - Export and processing of goods with a view to their re-import, Health certificate for the export of animal feed, Phytosanitary certificates for the export or re-export of plants, plant products and wood, Control of exports of sensitive and strategic goods (OCEIT - formerly the Licensing Office), Technical assistance related to dual-use items, Intangible transfer of technology related to dual-use items, Definition of goods of a strictly civilian nature, Export of goods of a strictly civilian nature, Import of goods of a strictly civilian nature, Transit of goods of a strictly civilian nature, Technical assistance relating to torture goods, Technical assistance relating to defence-related products, Intangible transfer of technology relating to defence-related products, Sanctions and restrictive measures - Afghanistan, Belarus – Sanctions and restrictive measure, Democratic Republic of the Congo – Sanctions and restrictive measures, Iran – Sanctions and restrictive measures, Iraq – Sanctions and restrictive measures, Democratic People's Republic of Korea – Sanctions and restrictive measures, Lebanon – Sanctions and restrictive measures, Libya - Sanctions and restrictive measures, Myanmar/Burma - Sanctions and restrictive measures, Central African Republic – Sanctions and restrictive measures, Federation of Russia – Sanctions and restrictive measures, Somalia – Sanctions and restrictive measures, South Sudan – Sanctions and restrictive measures, Sudan – Sanctions and restrictive measures, Syria – Sanctions and restrictive measures, Terrorist groups – Sanctions and restrictive measures, Ukraine – Sanctions and restrictive measures, United States of America – Sanctions and restrictive measures, Yemen – Sanctions and restrictive measures, Zimbabwe – Sanctions and restrictive measures, Venezuela - Sanctions and restrictive measures, Transport of passengers, mail and/or freight by air - Operating licence, Registration/deletion from the Luxembourg shipping register, Requirements for the master and the crew members on a ship, Permit for occupation of the public waterway system, Permit for use of the public waterway system, Authorisation for priority use of docking sites, Registration and technical certificates for inland waterway navigation, Accreditation as an IT service provider for Electronic Consignment Notes (e-CMR), Short-time work during the economic recovery period (application and statement), Short-time working for the months of April to June 2020 - summary statement, Short-time working due to cyclical economic problems, Short-time working due to structural economic problems, Short-time working in the event of force majeure, Short-time working due to economic dependence, Early retirement due to corporate restructuring, Identifying and preventing underperformance, Compulsory dissolution/liquidation of a company, Voluntary dissolution/liquidation of a company, Dealing with a bankrupt business as a creditor, Declaration of agricultural land and vineyard census, Application for a change of the contact details or for the inactivation of an agricultural or wine-growing holding, Financial aid for the restoration of forest ecosystems through reforestation, Aid for reinforcing the forest ecosystem through natural regeneration, Aid for reinforcing the forest ecosystem through the nurturing of young forest stands, Reinforcing forest ecosystems by horse or cable logging, Improvement and development of forest structure, planning and infrastructure – forestry facilities, Improving and developing forest structure, planning and infrastructure – aid for legal costs, Aid for preservation of the forest ecosystem by means of protection works – procedures to monitor big-game pressure, Aid for popularisation, informational and promotional activities, Organisation of training and professional development courses, Reinforcing the forest ecosystem through initial selective clearing, Maintenance and improvement of the ecosystemic benefits provided by forests for the preservation of tree habitats, Maintaining and improving the ecosystemic benefits provided by forests for the conservation of pockets of old growth, Maintaining and improving the ecosystemic benefits provided by forests – specifically protecting rare and endangered plant and animal species in the forest environment, Maintenance and improvement of the ecosystemic benefits provided by forests – freely evolving forests, Improving and development forestry structure, planning and infrastructures – basic management plan, Improving the conservation status of oak copses by coppicing, Restoring and maintaining structured forest edges, Restoring and improving the favourable conservation status of special forest micro-stands, Restoration and improvement of the favourable conservation status of rare and remarkable forest phytosociological associations, Maintaining and improving the ecosystemic benefits provided by forests – restoration of riparian zones along forest waterways, Application for a subsidy for individuals carrying out cultural projects, Application for a subsidy for associations carrying out cultural projects, Travel grant for creatives and professionals in the culture sector, Travel grant for associations in the cultural sector, Applying for a grant to support artistic creation, training and retraining, Grant for publishers of cultural periodicals, Grant following the publication of an original work of literature, Legal deposit of a publication with the Luxembourg National Library, Requesting an ISBN, ISMN or ISSN from a national agency, Avis du 15 avril 2011 concernant les versions 64bit de Microsoft Office, Mandatory reporting of infectious diseases, Mandatory notification of adverse effects of medicinal products (pharmacovigilance).