.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="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-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} #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; }   } 

L’actualité

Vous souhaitez connaître toutes les actualités utiles pour votre activité professionnelle ?

La lettre DUO recueille chaque mois les nouveautés fiscales, sociales, des professions libérales, agricoles, des associations ou encore les nouvelles normes et réglementations juridiques.

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

édito

Et si tout se jouait au moment de transformer l’essai ?

Le Tournoi des Six Nations vient de s’achever, nous laissant en mémoire cette victoire tricolore arrachée à la dernière seconde, au bout du temps additionnel. Un succès qui n’est p …

Recherche

Fiscale

TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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

27 mars 2026

Comptes courants d’associés : intérêts fiscalement déductibles

Exercice de 12 mois closTaux maximal31 décembre 20254.55 %31 janvier 2026 (provisoire)4.49 %28 février 2026 (provisoire)4.44 %
TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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

27 mars 2026

Barème des indemnités kilométriques pour 2025

Comme tous les ans, c’est le barème de l’année précédente qui s’applique provisoirement tout au long de l’année. C’est donc le barème 2024 qui s’est appliqué à titre temporaire en …
27 mars 2026

Frais de déplacement et frais de repas : ce qui est admis en entreprise individuelle

Déduction des frais de transport domicile-lieu de travail des entrepreneurs individuels Les entrepreneurs individuels sont autorisés à déduire de leur résultat imposable les frais …

> Accès aux articles de la rubrique Fiscale

Profession libérale

> Accès aux articles de la rubrique Profession libérale

Sociale

> Accès aux articles de la rubrique Sociale

Agricole

> Accès aux articles de la rubrique Agricole

Association

> Accès aux articles de la rubrique Association

Juridique

> Accès aux articles de la rubrique Juridique

Echéanciers et chiffres clés

> Accès aux articles de la rubrique Echéanciers et chiffres clés

Actus DUO

> Accès aux articles de la rubrique Actus DUO

Edito

> Accès aux articles de la rubrique Edito

Fiscale

TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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

27 mars 2026

Comptes courants d’associés : intérêts fiscalement déductibles

Exercice de 12 mois closTaux maximal31 décembre 20254.55 %31 janvier 2026 (provisoire)4.49 %28 février 2026 (provisoire)4.44 %

> Accès aux articles de la rubrique Fiscale

Profession libérale

TW9udHNlcnJhdDpyZWd1bGFyLDYwMCMjI09zd2FsZDpyZWd1bGFy
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

27 mars 2026

Frais de prothèses dentaires ou auditives

Il est de principe que les dépenses des professions libérales susceptibles de donner lieu à une déduction du bénéfice imposable sont celles nécessitées par l’exercice de la profess …