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Lesson 9 of 25Video length 9:37
Business taxation
Separates personal taxation (progressive income tax from 11% to 45%) from corporate tax (25%, or 15% on the first 42,500 euros of profit for eligible small companies). Covers the micro-entreprise flat tax payment option, BIC versus BNC income, the choice between income tax and corporate tax, and the VAT exemption threshold and invoice mention.