This page has been automatically translated. Please refer to the page in French if needed.
When filing an annual return, some companies must file a statement of overheads. It allows you to declare certain expenses. In particular:
- Remuneration of the highest paid persons in the enterprise
- Their travel and travel expenses
- Reception expenses (restaurant, shows) or gifts
The following entities are required to provide, in support of the reporting of the results of each financial year, the detailed statement of the categories of overheads on Form 2067:
- Enterprises subject to income tax in the category BIC based on their actual profit (to be attached to the form 2031)
- Corporations or organizations liable for corporate income tax (to be attached to the form) 2065)
Cerfa n° 11093*20 - Ministry of Finance
Other number : 2067-SD
The statement must be subscribed as soon as one of the following thresholds is reached.
Direct and indirect remuneration
- the 10 highest paid persons if the company has a workforce of more than 200 employees,
- the 5 highest paid persons if the number of employees does not exceed 200.
Persons who are subject to income tax in the BIC category because of their business activities are excluded from such remuneration.
The remuneration shall be as follows:
- Total amount of remuneration of any kind (e.g. remuneration under the social mandate, tokens of attendance, salary), deductible from the taxable profits of the employer
- Miscellaneous allowances and allowances
- Reimbursement of expenses not directly connected with a management action of the company
- Advantages in kind (e.g. provision of a car, accommodation)
€300,000 for a workforce of more than 200 employees
€150,000 for a workforce of 200 or less
€50,000 by individual remuneration
Travel and travel expenses incurred by the 10 or 5 highest-paid persons in the management of the enterprise, normally borne by the latter
- Expenditure on vehicles and other property available to the 10 or 5 highest paid persons
- Expenditure of any kind in respect of buildings not used for the purposes of the operation
Gifts of any kind (except for advertising items, the total value of which does not exceed €69)
Reception expenses, including restaurant and entertainment expenses, related to the management of the undertaking and the responsibility of the latter
Attention, income tax businesses in the BIC category, excluding any corporation, are exempt from filing a statement of general expenses for the following:
- All direct or indirect remuneration paid to the 10 or 5 highest paid persons
- Travel and travel expenses incurred by such persons
- Expenditure on vehicles and other property available to the highest-paid 10 or 5 persons and expenditure of any kind on buildings not used for the purposes of the operation
The amount to be reported on the 2067 form may be different from the amount reported on the DADS-U or DSN or employer's No. 2460 for the top 5 or 10 earners.
Declaration No. 2460 mentions the salaries, benefits and allowances received by each beneficiary. While the expenses to be reported on the 2067 form correspond to the expenses actually deducted from the taxable profits (including those still to be paid at the close of the financial year).