Taxation
Professional owner
It is about that which carries on its activity on a purely usual and constant basis and with lucrative aim.
In the French tax system, the profits and premiums perceived by an owner intervening professional are subjected to income tax benefit non commercial professionals.
The mode of the most been worth professional with short and long-term is [...]
It is about that which entrusts its horses to a trainer while exerting diligences in order to arrange a source of income.
In the French tax system, the profits and premiums perceived by an owner intervening not professional are subjected to income tax and are included in the category of the non commercial benefit.
Like-been worth are [...]
French Tax system : exemption of the profits and imposition of the appreciations of transfer.
The owner not intervening is that which is limited to entrust its horses to a trainer without exerting any diligence.
The profits of race are exonerated from income tax.
On the other hand, the looses are not deductible.
The appreciation carried out at the [...]
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