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The European Federation of Agricultural Consultants

The European Federation of Agricultural Consultancy (EFAC) is an independent network of professional agricultural consultancy organisations. Founded in 1997 its aim is to bring together independent agricultural consultancy bodies operating in European countries. EFAC seeks to promote professional agricultural consulting.

Agricultural consultants assist all kinds of enterprises in the rural sphere providing a comprehensive service including tax, financial, legal, economic, valuation, technical and education advice.

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WITHHOLDING TAX SURVEY

In France, the withholding of the tax at the source has been voted 22 december of 2016.
The text from tax authorities with most explanations must be published for an application in 2018. The aim is to levy the income tax directly at the source and to replace the payment of the tax a year after the income year.
To have an overview of the national tax systems, France propose to compare the different legislations.

Download Document: Witholding tax survey – March 2017.pdf

Minutes of the Meeting of the EFAC, 8th April 2016

The EFAC board Meeting had been held the 8 of April 2016 in Leuven, Belgium.

Agenda:

  • Opening the meeting
  • Introduction of new Members of the Board
  • Announcements
  • Proposals for a business plan for EFAC
  • Developing a communication strategy for the EFAC Board and the EFAC Working Groups
  • Re-launch of the EFAC web site
  • Report on the recent activities of the EFAC Tax Committee
  • Next Meeting
  • Others

Download document: Minutes of the Meeting of the EFAC Board

Payment Entitlements TAX Aspects

On 26 June 2003 the European ministers of agriculture reached an agreement on the reform of the
Common Agricultural Policy (The CAP). The main principle of the reform is that the income support
farmers have received so far, is being replaced by one support system of payment entitlements and that
the support system is decoupled form the actual production.

On December 17, 2013, the Ministers of Agriculture of the European Union reached an agreement on
the further reform of the CAP.

The special conditions prevailing at payment will thus be completely replaced. In this way, wants to
ensure that companies are more innovative, better focus on the market and become less dependent on
income support.

In 2015, the countries being represented in EFAC give an overview of the tax aspects of the payment
entitlements and the annual payments resulting from the payment entitlements.

Download full document: Payment Entitlements – April 2015 – V1