{"id":134,"date":"2020-02-18T22:22:39","date_gmt":"2020-02-18T21:22:39","guid":{"rendered":"https:\/\/digitalix.se\/?p=134"},"modified":"2020-02-18T22:39:11","modified_gmt":"2020-02-18T21:39:11","slug":"nouveautes-fiscales-2020","status":"publish","type":"post","link":"https:\/\/digitalix.se\/fr\/nouveautes-fiscales-2020\/","title":{"rendered":"Nouveaut\u00e9s fiscales 2020"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbsection\u00a0\u00bb _builder_version=\u00a0\u00bb3.22&Prime;][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb _builder_version=\u00a0\u00bb3.25&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.0.6&Prime; hover_enabled=\u00a0\u00bb0&Prime; admin_label=\u00a0\u00bbTexte\u00a0\u00bb]<\/p>\n<p><strong>Nouveaut\u00e9s fiscales 2020<\/strong><\/p>\n<p>Principales nouveaut\u00e9s fiscales qui s\u2019appliquent aux entreprises et aux entrepreneurs \u00e0 partir de 2020 :<\/p>\n<ul>\n<li><strong>Baisse de l\u2019Imp\u00f4t sur les soci\u00e9t\u00e9s (aktiebolag) :<\/strong><br \/>&#8211; Taux applicable \u00e0 un exercice fiscal qui d\u00e9marre en <strong>2018 : 22%<\/strong><br \/>&#8211; Taux applicable \u00e0 un exercice fiscal qui d\u00e9marre en <strong>2019 : 21,4%<\/strong><br \/>&#8211; Taux applicable \u00e0 un exercice fiscal qui d\u00e9marre en <strong>2020 : 21,4%<\/strong><br \/>&#8211; Taux applicable \u00e0 un exercice fiscal qui d\u00e9marre en <strong>2021 : 20,6%<\/strong><\/li>\n<li><strong>Capital minimal n\u00e9cessaire pour cr\u00e9er une aktiebolag :<\/strong><br \/>passe de 50 000 kr \u00e0 <strong>25 000 kr<\/strong><\/li>\n<li><strong>Seuil fiscal pour l\u2019imp\u00f4t sur le revenu : 509 300 kr<\/strong><br \/>&#8211; Au-del\u00e0 de ce seuil, le contribuable paye, en plus de l\u2019imp\u00f4t communal d\u2019environ 32%, <strong>un imp\u00f4t suppl\u00e9mentaire de 20%<\/strong> (soit au total environ 52%)<br \/>&#8211; <strong>Le second seuil fiscal<\/strong> (689 300 kr en 2019) \u00e0 partir duquel on payait un imp\u00f4t suppl\u00e9mentaire de 5% (soit au total environ 57%) est <strong>supprim\u00e9 au 1er janvier 2020<\/strong><\/li>\n<li><strong>Indemnit\u00e9s de d\u00e9placement journali\u00e8res (traktamente):<\/strong><br \/>&#8211; En <strong>Su\u00e8de : 240 kr<\/strong> (230 en 2019)<br \/>&#8211; En <strong>France : 794 kr<\/strong> (760 en 2019)<br \/>&#8211; Pour info, ces indemnit\u00e9s, qui n\u2019int\u00e8grent pas le logis, sont <strong>totalement d\u00e9fiscalis\u00e9es<\/strong> pour l\u2019entreprise et pour l\u2019entrepreneur (ou le salari\u00e9)<br \/>&#8211; Conditions : <strong>une nuit\u00e9e au minimum + distance sup\u00e9rieure \u00e0 50 km<\/strong> par rapport au domicile et au bureau<br \/>&#8211; Si le b\u00e9n\u00e9ficiaire passe la nuit chez des amis ou en famille et non \u00e0 l\u2019h\u00f4tel, le voyageur (salari\u00e9 ou entrepreneur) a droit \u00e0 une <strong>indemnit\u00e9 suppl\u00e9mentaire de nuit\u00e9e qui correspond \u00e0 50% de l\u2019indemnit\u00e9 journali\u00e8re<\/strong><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nouveaut\u00e9s fiscales 2020 Principales nouveaut\u00e9s fiscales qui s\u2019appliquent aux entreprises et aux entrepreneurs \u00e0 partir de 2020 : Baisse de l\u2019Imp\u00f4t sur les soci\u00e9t\u00e9s (aktiebolag) :- Taux applicable \u00e0 un exercice fiscal qui d\u00e9marre en 2018 : 22%- Taux applicable \u00e0 un exercice fiscal qui d\u00e9marre en 2019 : 21,4%- Taux applicable \u00e0 un exercice [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-134","post","type-post","status-publish","format-standard","hentry","category-impots"],"_links":{"self":[{"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/posts\/134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/comments?post=134"}],"version-history":[{"count":7,"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/posts\/134\/revisions"}],"predecessor-version":[{"id":151,"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/posts\/134\/revisions\/151"}],"wp:attachment":[{"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/media?parent=134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/categories?post=134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/digitalix.se\/fr\/wp-json\/wp\/v2\/tags?post=134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}