Taxable Income for Income Tax Purposes & Business Activity
Current situation:
I am a self-employed Project Manager in the IT industry. I am a British Resident, living in 黑料网最新入口 for the past 8 years 鈥� hence I am a 黑料网最新入口 Tax Resident.
I have been working under the micro-entrepreneur (auto-entrepreneur) regime but due to my income exceeding the 鈧�77,700 threshold level two consequences years in a row, I have had to leave this regime and have now been given the status of
鈥楾ravailleur Ind茅pendant - Profession lib茅rale non r茅glement茅e鈥�
I have a couple of questions relating to this new status -
Taxable Income for Income Tax Purposes:
1. Under the new 鈥楾ravailleur Ind茅pendant - Profession lib茅rale non r茅glement茅鈥� status I am now under, I am paying around 37% in Social Charges. What percentage of these Social Charges can I deduct from my Gross Income (鈥榬evenue brut鈥�) to calculate my taxable income for Income Tax purposes?
2. Under this status, is there a set amount of expenses or predetermined percentage of expenses that I can automatically deduct to calculate my Taxable Income?
Future business activity;
3. Due to the current high Social Charges & Taxes I am paying, I am planning next year and the following year to restrict my income to ensure it is below 77,700 so that I can be re-admitted into the micro-entrepreneur regime.
For next year, my wife and I are planning to purchase a campervan and travel around Europe. What I would like to do is to setup a YouTube video for our travel trip and try to monetize this i.e. make some money from my travel adventures. Given I would be effectively starting a new business, under the 鈥楾ravailleur Ind茅pendant - Profession lib茅rale non r茅glement茅鈥� regime I am now under, could I deduct the cost of our travel, the cost of my campervan etc from my income for tax income purposes? If this is possible, what steps would I need to take to change my work activity from 鈥業T Project Manager鈥� to 鈥楾ravel Writer/Blogger鈥�?
