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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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13 octobre 2025
Plafond majoré d’imputation du déficit foncier sur le revenu global : enfin des précisions
Rappel : à titre temporaire, le plafond du déficit foncier imputable sur le revenu global est doublé (21 400 € au lieu de 10 700 €) quand le déficit résulte de dépenses de rénovati …
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13 octobre 2025
Rectificative chambres d’hôtes et régime micro-bic
Rappel : une modification du seuil d’application du régime micro-bic applicable aux revenus des loueurs en meublé était prévue pour les revenus 2025.L’application du nouveau seuil …
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13 octobre 2025
Déclaration de revenus : avis d’imposition / anomalies / déclaration
Si vous faites partie des contribuables dont les déclarations ont été traitées en juillet par l’Administration fiscale (voir notre lettre de l’été 2025) vous avez « reçu » votre av …
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Profession libérale
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13 octobre 2025
Secret professionnel vis-à-vis de l’Administration fiscale
En application de l’article 99 du Code général des impôts, tout professionnel relevant de la déclaration contrôlée dans la catégorie des Bénéfices Non Commerciaux (BNC) doit tenir …
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5 septembre 2025
Profession libérale et pluralité de loyers immobiliers
L’article 93 du Code général des impôts dispose que « le bénéfice à retenir dans les bases de l’impôt sur le revenu est constitué par l’excédent des recettes totales sur les d …
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5 septembre 2025
Profession libérale et déduction des frais de repas
Le contribuable dont les revenus professionnels relèvent de la catégorie des Bénéfices Non Commerciaux (BNC) est autorisé, dans certaines limites, à déduire de ses revenus les frai …
Sociale
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13 octobre 2025
Maladie pendant les congés payés = report des congés
Aux termes d’un arrêt du 10 septembre 2025, la Cour de cassation reconnait désormais le droit à un salarié tombant malade pendant ses congés payés de reporter le nombre de jours de …
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13 octobre 2025
Inclusion des jours de congés payés dans le seuil de déclenchement des heures supplémentaires
Pour être en conformité avec les dispositions européennes, la Cour de cassation a récemment opéré un revirement de jurisprudence en matière de décompte des heures supplémentaires.E …
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13 octobre 2025
Santé au travail : une évolution pour les salariés ayant une autorisation de conduite et/ou une habilitation électrique
À partir du 1er octobre 2025, les salariés dont la tenue du poste nécessite un CACES ou une habilitation électrique ne font plus partie des salariés bénéficiant par principe d’une …
Agricole
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13 octobre 2025
Affiliation des non-salariés agricoles
L’affiliation à la MSA est doublement conditionnée : au type d’activité exercée ; à un « seuil d’activité » mesuré par l’AMA (Activité minimale d’assujettissement). Depuis la loi d …
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8 septembre 2025
Exonération des plus-values professionnelles et jeunes agriculteurs
Aujourd’hui, trois conditions cumulatives doivent être réunies par les exploitants agricoles individuels pour bénéficier de l’exonération des plus-values professionnelles, quel que …
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26 juillet 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 …
Association
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13 octobre 2025
Prêts et opérations de trésorerie entre associations : décrets d’application
Comme exposé dans notre article de février 2025 la loi du 15 avril 2024 comporte deux mesures financières d’intérêt en faveur des associations : la possibilité pour les association …
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5 septembre 2025
Indemnisation d’un dirigeant dans les limites des ¾ du SMIC
Une association ne peut être exonérée des impôts commerciaux sans : une gestion désintéressée ; et une activité bénévole de ses dirigeants. Néanmoins l’article 261,7,1°, …
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26 juillet 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 …
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 Novembre 2025
Délai variable : Déclaration et paiement de la taxe sur le chiffre d’affaires afférente aux opérations d’octobre 2025. Déclaration et paiement des prélèvements sociaux sur les divi …
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5 septembre 2025
Chiffres clés Septembre 2025
Découvrez les chiffres clés de septembre 2025 Chiffres clé septembre 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 …
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Edito
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13 octobre 2025
« Et vous, où serez-vous dans 25 ans ? »
La célébration de nos 25 ans, ce 25 septembre 2025, restera pour nous un moment riche en échanges, en sourires et en souvenirs partagés. Ce fut l’occasion de réunir clients, collab …
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5 septembre 2025
Prendre soin de l’humain à la rentrée…
La rentrée de septembre marque toujours un moment un peu particulier dans la vie de nos entreprises. Après la trêve estivale, chacun reprend son train-train quotidien, parfois avec …
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26 juillet 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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Fiscale
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13 octobre 2025
Plafond majoré d’imputation du déficit foncier sur le revenu global : enfin des précisions
Rappel : à titre temporaire, le plafond du déficit foncier imputable sur le revenu global est doublé (21 400 € au lieu de 10 700 €) quand le déficit résulte de dépenses de rénovati …
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Profession libérale
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13 octobre 2025
Secret professionnel vis-à-vis de l’Administration fiscale
En application de l’article 99 du Code général des impôts, tout professionnel relevant de la déclaration contrôlée dans la catégorie des Bénéfices Non Commerciaux (BNC) doit tenir …
Sociale
Association
Juridique
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Echéanciers et chiffres clés
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13 octobre 2025
Chiffres clés Octobre 2025
Découvrez les chiffres clés d’octobre 2025 Chiffres clé octobre 2025
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