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.tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="ae476b2491566fca3792e52eb94938f4"] { padding: 0px;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="ae476b2491566fca3792e52eb94938f4"] > .tb-container-inner { max-width: 320px; } .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="37b4cbe66809a89800521baffc98e6ee"] { background: url('') center center no-repeat;background-size:cover;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="37b4cbe66809a89800521baffc98e6ee"] > .tb-container-inner { max-width: 320px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="f3e07d24efc0f782f192479cc3c36a2c"] { font-family: Montserrat;font-weight: 600;font-size: 14px;line-height: 20px;color: rgba( 255, 255, 255, 1 ); } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="f3e07d24efc0f782f192479cc3c36a2c"] p { font-size: 14px;font-family: Montserrat;font-weight: 600;line-height: 20px;color: rgba( 255, 255, 255, 1 ); } .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="726ccc803684662ed5367c7da7cd55aa"] { background: url('https://www.duo-solutions.fr/wp-content/uploads/2024/02/actus-defaut.jpg') center center no-repeat;background-size:cover;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="726ccc803684662ed5367c7da7cd55aa"] > .tb-container-inner { max-width: 320px; } .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="4b0f227c929208bfc297f115a8749d28"] { padding: 0px 0px 40px 0px;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="4b0f227c929208bfc297f115a8749d28"] > .tb-container-inner { max-width: 320px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="efa9c77439076d2c6f8eb596b50e3cf7"] { font-size: 16px;line-height: 24px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="efa9c77439076d2c6f8eb596b50e3cf7"] p { font-size: 16px;line-height: 24px; } #tbcss h3.tb-heading[data-toolset-blocks-heading="f035fd0ae337bae9f5e4caa884995e40"]  { font-size: 18px;font-family: Oswald;font-weight: regular;line-height: 26px;margin-top: 22px; }  .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="7f6338f52c9150b3f85dda99795f22f0"] { background: url('https://www.duo-solutions.fr/wp-content/uploads/2024/01/SOCIL-4-scaled-1.jpg') center center no-repeat;background-size:cover;min-height: 200px; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="7f6338f52c9150b3f85dda99795f22f0"] > .tb-container-inner { max-width: 320px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="0cbda9c2a1ab7b0f6795a36656b54d2e"] { font-family: Montserrat;font-weight: regular;font-size: 16px;line-height: 24px;color: rgba( 255, 255, 255, 1 );background-color: rgba( 89, 57, 105, 1 );padding: 10px 16px 10px 16px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="0cbda9c2a1ab7b0f6795a36656b54d2e"] p { font-size: 16px;font-family: Montserrat;font-weight: regular;line-height: 24px;color: rgba( 255, 255, 255, 1 ); } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="fa0491b310bc8c7c4609da6b46de81e5"] { font-family: Montserrat;font-weight: 600;font-size: 14px;line-height: 20px;color: rgba( 255, 255, 255, 1 ); } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="fa0491b310bc8c7c4609da6b46de81e5"] p { font-size: 14px;font-family: Montserrat;font-weight: 600;line-height: 20px;color: rgba( 255, 255, 255, 1 ); } #tbcss h2.tb-heading[data-toolset-blocks-heading="d6be11220cdee82c6170af6f026c0673"]  { font-size: 40px;font-family: Montserrat;font-weight: regular;line-height: 44px;text-transform: uppercase;color: rgba( 228, 91, 12, 1 ); }  .tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="e4fe3a4594246390eb157e2fa8f6fb6e"] { background: url('https://www.duo-solutions.fr/wp-content/uploads/2024/03/EDITO-604x270-1.png') center center no-repeat;background-size:cover;min-height: 320px;display:ms-flexbox !important;display:flex !important;-ms-flex-direction:column;flex-direction:column;-ms-flex-pack:end;justify-content:flex-end; } #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="e4fe3a4594246390eb157e2fa8f6fb6e"] > .tb-container-inner { max-width: 1440px; } #tbcss h2.tb-heading[data-toolset-blocks-heading="c8c285a55e953970311b895e3fdaf6bc"]  { font-size: 96px;text-transform: uppercase;text-align: left;background-color: rgba( 89, 57, 105, 1 );padding: 10px 20px 0px 0px;margin: 0px; }  .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end}.tb-image{position:relative;transition:transform 0.25s ease}.wp-block-image .tb-image.aligncenter{margin-left:auto;margin-right:auto}.tb-image img{max-width:100%;height:auto;width:auto;transition:transform 0.25s ease}.tb-image .tb-image-caption-fit-to-image{display:table}.tb-image .tb-image-caption-fit-to-image .tb-image-caption{display:table-caption;caption-side:bottom} #tbcss .wp-block-image.tb-image[data-toolset-blocks-image="d0d880179f943ab97b0452639ae1f4fe"] { max-width: 100%; } #tbcss h1.tb-heading[data-toolset-blocks-heading="2eb8e42471af88aba4c06c88cab87f27"]  { font-size: 89px;line-height: 97px;text-align: left; }  @media only screen and (max-width: 976px) { .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto} .tb-container .tb-container-inner{width:100%;margin:0 auto} .tb-container .tb-container-inner{width:100%;margin:0 auto} .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end}.tb-image{position:relative;transition:transform 0.25s ease}.wp-block-image .tb-image.aligncenter{margin-left:auto;margin-right:auto}.tb-image img{max-width:100%;height:auto;width:auto;transition:transform 0.25s ease}.tb-image .tb-image-caption-fit-to-image{display:table}.tb-image .tb-image-caption-fit-to-image .tb-image-caption{display:table-caption;caption-side:bottom}#tbcss h1.tb-heading[data-toolset-blocks-heading="2eb8e42471af88aba4c06c88cab87f27"]  { font-size: 60px;line-height: 68px;text-align: left; }   } @media only screen and (max-width: 768px) { .tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto}.tb-container .tb-container-inner{width:100%;margin:0 auto} #tbcss .wp-block-toolset-blocks-container.tb-container[data-toolset-blocks-container="4b0f227c929208bfc297f115a8749d28"] { margin-bottom: 40px; }  .tb-container .tb-container-inner{width:100%;margin:0 auto}#tbcss h2.tb-heading[data-toolset-blocks-heading="d6be11220cdee82c6170af6f026c0673"]  { font-size: 28px;line-height: 32px;letter-spacing: 0px;margin-bottom: 0px; }  #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="68a917b8e0d6c21072022d67546f9f29"] { font-family: Montserrat;font-weight: regular;color: rgba( 255, 255, 255, 1 );font-size: 16px; } #tbcss .tb-fields-and-text[data-toolset-blocks-fields-and-text="68a917b8e0d6c21072022d67546f9f29"] p { font-size: 16px;font-family: Montserrat;font-weight: regular;color: rgba( 255, 255, 255, 1 ); } .tb-container .tb-container-inner{width:100%;margin:0 auto}#tbcss h2.tb-heading[data-toolset-blocks-heading="c8c285a55e953970311b895e3fdaf6bc"]  { font-size: 40px; }  .tb-grid,.tb-grid>.block-editor-inner-blocks>.block-editor-block-list__layout{display:grid;grid-row-gap:25px;grid-column-gap:25px}.tb-grid-item{background:#d38a03;padding:30px}.tb-grid-column{flex-wrap:wrap}.tb-grid-column>*{width:100%}.tb-grid-column.tb-grid-align-top{width:100%;display:flex;align-content:flex-start}.tb-grid-column.tb-grid-align-center{width:100%;display:flex;align-content:center}.tb-grid-column.tb-grid-align-bottom{width:100%;display:flex;align-content:flex-end}.tb-image{position:relative;transition:transform 0.25s ease}.wp-block-image .tb-image.aligncenter{margin-left:auto;margin-right:auto}.tb-image img{max-width:100%;height:auto;width:auto;transition:transform 0.25s ease}.tb-image .tb-image-caption-fit-to-image{display:table}.tb-image .tb-image-caption-fit-to-image .tb-image-caption{display:table-caption;caption-side:bottom} #tbcss .wp-block-image.tb-image[data-toolset-blocks-image="d0d880179f943ab97b0452639ae1f4fe"] { display: none; } #tbcss h1.tb-heading[data-toolset-blocks-heading="2eb8e42471af88aba4c06c88cab87f27"]  { font-size: 40px;line-height: 48px; }   } 
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Recherche
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Fiscale
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25 juin 2025
Prélèvement à la source (PAS), du changement à la rentrée : imposition commune mais taux individualisés
Les contribuables soumis à imposition commune ont, en principe, un taux de prélèvement à la source commun sur tous leurs revenus.Par exception, ils peuvent opter pour un taux indiv …
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25 juin 2025
Comptes courants d’associés : intérêts fiscalement déductibles
Exercice de 12 mois closTaux maximal31 janvier 20255.70 %28 février 20255.65 %31 mars 20255.49 %30 avril 2025 (provisoire)5.41 %31 mai 2025 (provisoire)5.32 %
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25 juin 2025
TVA sur les véhicules mis à la disposition des salariés pour un usage mixte (usage professionnel et privé) : du nouveau !
Les règles applicables en la matière viennent d’être rappelées par l’Administration fiscale dans un rescrit publié le 30 avril 2025. Quelles sont les nouvelles règles ? La prestati …
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Profession libérale
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22 juillet 2025
Profession libérale et responsabilité professionnelle
Toutes les primes d’assurance des contrats conclus dans le cadre de l’exercice professionnel sont en principe déductibles. Il en est ainsi notamment des primes d’assurance responsa …
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25 juin 2025
Groupements de moyens et TVA
Le Code général des impôts (article 261 B) dispose que les services rendus par des groupements (sociétés civiles de moyens, groupements de fait…), concourant directement et exclusi …
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25 juin 2025
Profession libérale et déductibilité des impôts directs locaux
Les principaux impôts locaux dont un professionnel libéral peut être redevable sont la contribution économique territoriale, la taxe foncière et la taxe d’habitation. Ces impôts so …
Sociale
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25 juin 2025
Obligation du respect du repos quotidien
Afin de protéger la sécurité et la santé des salariés, l’employeur est tenu de leur faire respecter la durée du repos quotidien.Chaque salarié doit ainsi bénéficier de 11 heures co …
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25 juin 2025
Fléchage du solde de la taxe d’apprentissage
La plateforme SOLTéA, qui permet désormais d’effectuer le fléchage de répartition du solde de la taxe d’apprentissage vers les écoles, a ouvert le 26 mai dernier.La première répart …
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25 juin 2025
Partage de la valeur dans les PME
Depuis le 1er janvier 2025, les entreprises de 11 à moins de 50 salariés ayant réalisé un bénéfice net fiscal d’au moins 1 % de leur chiffre d’affaires pendant trois exercices cons …
Agricole
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25 juin 2025
DEP : exonération partielle de réintégration
La déduction pour épargne de précaution (DEP) est un dispositif de constitution d’une épargne de précaution accessible aux exploitants et sociétés relevant de l’IR dans la catégori …
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16 avril 2025
Déduction pour augmentation de la valeur des stocks de vaches laitières
Pour les exercices clos au 31 décembre 2024, les exploitants agricoles peuvent déduire de leur résultat imposable un forfait lorsqu’ils constatent, à la clôture de l’exercice, une …
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4 mars 2025
Prorogation de deux crédits d’impôt en faveur des exploitations agricoles
Les crédits d’impôt en faveur des dépenses de remplacement pour congés et le crédit d’impôt pour les exploitations agricoles certifiées de Haute Valeur Environnementale (HVE) ont é …
Association
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25 juin 2025
Remboursement de frais de bénévoles et fiscalisation de l’association : la sanction peut être lourde
Une association sportive remboursait de façon forfaitaire des frais de déplacement à un de ses bénévoles. À l’occasion d’une vérification de comptabilité, l’Administration a redres …
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16 avril 2025
Licenciement pour motif économique et sauvegarde de compétitivité d’une association non fiscalisée
Une association, à la suite de la perte, en 2019, d’un marché de prestations de services passé avec quatre bailleurs sociaux rennais et la commune de Rennes, a sollicité auprès de …
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6 mars 2025
Taxe d’habitation (TH) et associations
La taxe d’habitation est due par les associations non soumises à la CFE (Cotisation Foncière des Entreprises) qui occupent, au 1er janvier de l’année d’imposition, un local meublé, …
Juridique
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4 mars 2025
Le droit de vote d’un associé de SAS sur son exclusion
Dans un arrêt récent, la Cour de cassation a rappelé un principe fondamental du droit des sociétés : l’associé exclu d’une société par actions simplifiée (SAS) doit nécessairement …
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6 septembre 2024
La renonciation à la qualité d’associé par le conjoint d’un associé est définitive sauf accord unanime des associés
Dans une précédente lettre, nous recommandions de faire renoncer à la qualité d’associé le conjoint d’un associé marié sous le régime de la communauté réduite aux acquêts lors d’un …
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23 juillet 2024
Objet social d’une SCI et pouvoir du gérant
Les associés doivent être vigilants sur la rédaction de l’objet social figurant dans les statuts d’une Société Civile Immobilière (SCI). Les pouvoirs du gérant en dépendent.En effe …
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Echéanciers et chiffres clés
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Échéancier Août et Septembre 2025
Délai variable : Déclaration et paiement de la TVA afférente aux opérations de juillet 2025. 05.08.2025 : Entreprises d’au moins 50 salariés : paiement des cotisatio …
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16 avril 2025
Chiffres clés Avril 2025
Découvrez les chiffres clés d’e mars d’avril 2025 Chiffres clé avril 2025
Actus DUO
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23 octobre 2024
Un tremplin pour les créateurs et repreneurs d’entreprise – DUO Création
Catalyseur d’initiatives, le concours DUO Création revient pour sa 8ème édition ! Fidèle à son engagement d’accompagner le développement économique et social de notre territoire, n …
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18 avril 2024
Notre site a fait peau neuve !
En tant que chef d’entreprise, vous êtes constamment à la recherche de solutions pour gagner du temps et développer votre activité. Notre nouveau site internet est conçu pour vous …
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6 avril 2023
ARNAQUES, SOYEZ VIGILANT !
La probabilité est forte que vous ayez déjà reçu ou que vous receviez prochainement par courrier ou par mail une facture ou une demande émanant d’un organisme qui vous semblera tou …
Edito
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25 juin 2025
« Le repos n’est pas une perte de temps, c’est la source de toute énergie créative. »
L’été est là, les vacances approchent, et avec elles une occasion précieuse : lever le pied. Après des mois d’efforts intenses, à jongler entre décisions stratégiques, imprévus et …
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16 avril 2025
Pas de report, pas de regret
Enfin une décision cohérente ! Dans un pays où le mot « report » est devenu un réflexe habituel dès qu’une réforme pointe le bout de son nez, voir l’amendement demandant un nouv …
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3 mars 2025
À toute crise, opportunités !
C’est bien connu, « crise » en chinois se traduit par « danger » et « opportunité »… En réalité, c’est plus complexe que cela, mais on ne va pas gâcher une belle accroche, surtout quan …
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Fiscale
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25 juin 2025
Prélèvement à la source (PAS), du changement à la rentrée : imposition commune mais taux individualisés
Les contribuables soumis à imposition commune ont, en principe, un taux de prélèvement à la source commun sur tous leurs revenus.Par exception, ils peuvent opter pour un taux indiv …
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Profession libérale
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22 juillet 2025
Profession libérale et responsabilité professionnelle
Toutes les primes d’assurance des contrats conclus dans le cadre de l’exercice professionnel sont en principe déductibles. Il en est ainsi notamment des primes d’assurance responsa …
Association
Juridique
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Echéanciers et chiffres clés
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22 juillet 2025
Chiffres clés Juillet 2025
Découvrez les chiffres clés d’e mars d’avril 2025 Chiffres clé été 2025
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