Revenue for your financial savings are, for the majority of them, the statement pre-printed or digital version (item 2 on page 3 of form 2042). Check the amounts pre-printed with statements No. 2561 ter sent by the institutions that you have paid the income (banks, insurance companies …). By totaling the amounts of all readings for each income category, you have to find the same amounts as those pre-printed. Otherwise, fix them in the white boxes of the statement pre-printed or online if you meet your obligations via the Internet.

Attention capital income of your minor children or adults attached to your tax home were not included on the pre-printed statement. Add them to your household income.

We present below the points on which you must pay particular attention this year.

Dividends

If you have not opted for the withholding tax, your total dividend to be paid 2DC box. Are primarily concerned, the shares held off PEA and mutual funds invested in equities. The amount reported is a gross amount. Do not deduct child care expenses, or social taxes paid on that income. Only prospective collection costs may be deducted from the amount shown 2DC box on page 3. Such income is taxed after applying a 40% deduction and a deduction of € 1,525 (single) or € 3050 (couple). Do not deduct the tax deductions. They will be applied automatically by the IRS.

The products of life insurance contracts

Products relating to withdrawals from contracts of at least 8 years are charged after application of a tax year of 4600 € (single) or € 9200 (couple), that you have decided whether to levy (PFL ) for these products. You do not have to hide this reduction of your taxable earnings. The administration will do. If there is no option for the PFL, the products must be included 2CH box. If you opted for the withholding, these products are brought 2DH box on a gross (before application of the levy).

For contracts of less than 8 years, the products are subject to the schedule of income tax or, alternatively, the PFL 35% (contracts of less than 4 years) or 15% (range of service contracts between 4 and 8). They must be declared 2EE online if they have undergone the PFL, online or otherwise 2CT. Caution, if you sign a paper return, you must attach to your return No. 2042 No. 2561 printed ter.

Income from real estate companies

If you have received, in 2011, income from exempt profits of a publicly traded real estate investment company (SIIC) or a company in real estate investment company with variable capital (SPPICAV), you must make corrections to the amounts preprinted on your return. These corrections are necessary whether you choose or not to the standard deduction in respect of that income. Refer to our 23 and 24 of the instruction I-5 4-12 21 March 2012 (available on www.impots.gouv.fr), where the corrections to be made are detailed.

Deductible expenses

You can deduct from your income from shares or bonds or income related child care expenses (but not the fees of a portfolio manager). These costs are shown on the statements ter 2561. Attention, the amount of these fees is not preprinted by the tax on the return. Yours to See box CA.Les costs of exempt income (child care expenses on a set of actions PEA) or products subject to withholding tax is not deductible.

In practice, you do not have to calculate the deductible portion of child care expenses you have incurred, the IRS will. In other words, you can wear to box the total turnover of your child care costs.

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Meeting for the first Holland Merkel in Berlin on Tuesday hours after the presidential inauguration, the new Franco-German duo has been scrutinized from every angle.

There is one in which France did not shine in comparison: growth. While our neighbor across the Rhine announced an increase of 0.5% of GDP in the first three months of the year – far more than anticipated by economists – the Hexagon was pale with sluggish growth (0 %) over the same period. An expected figure, certainly, but all the more disappointing that the 2011 fourth quarter was revised down from 0.2% to 0.1%.

Some will see the sign that Francois Hollande must persist in its intention to renegotiate the pact with Germany in the European budgetary discipline to introduce a component of growth – what is opposite the German ruling. Others will worry about the weak position of the Hexagon before the arduous negotiation Responding to the country confirms that the only real powerhouse of the eurozone.

The growth figure of France for the first quarter confirms the tonality of the beginning of the quinquennium of the new president. Francois Hollande already knows he can not count on any boost in the short term for the conditions to implement its program.

Production of "idle"

None of the drivers of growth and gives no sign of strength: consumer expenditures of households are "sluggish" (0.2% in the first quarter, after +0.1% the previous one), while investment companies folds (-1.4%), INSEE said. And if reconnect with imports rising, it does not compensate for slowing exports enough to prevent the trade weighs on growth. As for the production of goods and services, it turns "idle". In total, the growth overhang at the end of March – that is to say, the theoretical progression of GDP if the activity remained stable until the end of the year – amounted to 0.2%.

In short, Francois Hollande will have to deal with an uncertain environment. Even more uncertain than the events in Greece could get involved … If time is not yet at risk of contagion to the Hexagon, "we must avoid the chaotic moments that disturb everyone, Greece, is 2% of EU GDP, but this may be part of the little things that become large if not managed properly, "said an official of Bercy cash advance in one hour.

Francois Hollande, he believes in his ability to bounce activity. His lieutenant, Michel Sapin, cites as evidence the industrial policy announced – more favorable, he said, growth – and European initiatives to materialize before he sees the end of next year, thanks to an agreement between France and Germany.

In fact, the new team has no choice if she wants to meet his campaign promises and not be obliged to review all its forecasts. Less growth, this means more unemployment, more deficit and more debt. But the intangible commitment is to return to 3% public deficit in 2013. Francois Hollande can not afford any off the road.

2011 debt adjusted slightly up

INSEE has completed the 2011 accounts. The Institute of Statistics was first confirmed on Tuesday that the general government deficit stood at the end of the year to 103.1 billion euros, or 5.2% of GDP. Compared to 2010, he was reduced from 33.9 billion euros, "because both the revenue buoyancy and expenditure restraint." The new president pledged to reduce the public deficit to 4.5% of GDP at end 2012 and to 3% in 2013. To balance its budget equation, Francois Hollande has on growth (see above), but it also provided 29 billion in additional revenue by the end of 2013.

The weight of public debt, meanwhile, has reached an unprecedented level, 86% of GDP, 3.7 points higher than the end of 2010. At a 717.3 billion, it is also a bit more than the number that was announced in late March (85.8%). Finally, the tax burden, estimated at 43.9% (against 43.8% previously), was up 1.4 points compared to 2010.

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An agreement was reached between three parties, conservatives, socialists and a small leftist party, for a two-year interim government charged with implementing the austerity program "criminal" in Greece, said Sunday the leader of the left radical.

"Three parties have agreed on a plan to a government two years to implement the agreement on the loan (rescue of Greece). They have 168 MPs in the new Parliament, they have the majority, "said Alexis Tsipras, leader of Syriza, after 90 minutes of crisis talks with the Socialists and conservatives around President Karolos Papoulias.

The leaders of these parties had not raised any agreement after the meeting, the Socialist Evangelos Venizelos ensuring no more than a "limited optimism" after talks concluded in "deadlock", his Conservative counterpart Antonis Samaras explaining its Syriza side that refused to compromise. "I made every effort to achieve global cooperation," he told reporters.

If the agreement was officially no new legislative election would be held and the assumption that the country out of the euro area would move away temporarily.

The French seem receptive to advice of tax professionals. In recent weeks, get an appointment with a notary has become very complicated. And the situation should not be arranged by May 6. Alarmed by the tightening of tax rules announced in an election for president Francois Hollande, the French wish to transfer their wealth to their children under current conditions more favorable. The Socialist candidate has indeed warned that it would lower the tax exemption limit of 159,325 euros (set in 2007 by Nicolas Sarkozy) to 100,000 euros. It also intends to extend ten to fifteen years the period between two donations exempt.

Interviewed by Le Parisien-Aujourd'hui en France, and several notaries are reports of increased requests for donation from the beginning of the year. A new situation, as noted by the Council of Notaries which includes national information feedback from the field. In some studies, the number of cases has doubled, and professionals are overwhelmed. "I contacted my lawyer to get information, but since I can no longer be reached," says Martine Perez, who claims that several people around him are now in the same situation waiting, despite a case being finalized.

According to the notaries, the situation does not deserve such eagerness of the French. Even when changing the tax rules in the aftermath of the election, the required publication of implementing regulations to allow taxpayers a few weeks to make arrangements. But the concern is greatest. Amazing phenomenon indeed, it is not just the wealthy. According to Elodie Fremont, notary quoted by Le Parisien-Aujourd'hui en France, a couple of workers chose to give the bare ownership of principal residence to their daughter to keep only the usufruct. A recent decision to avoid being subject to future tax reform.

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Two billion euros. The Intermat 1350 exhibitors, which was held from April 16 to 21 in Villepinte near Paris, have not mégoté their investments as they exposed construction machinery and construction worth a total of 2 billion. "This very large sum shows business optimism this year," explains Maryvonne Lanoë, commissioner general of the show.

This event is the meeting point for all actors of the French markets, Southern Europe and North Africa. "The trend is quite good, says Philippe Haugenauer, Sales Director France of Japanese Komatsu. We have seen the show many people who have projects, although few orders were signed on the spot. "With a turnover of EUR 18 billion, the Japanese group is the second largest manufacturer of equipment BTP in the world.

Strong rebound of the market

Reinforces a sense that the latest figures released by manufacturers. "The aggregate producers, who are our customers, have a very good first quarter, so a little unexpected," says Michel Herr, CEO of France Sandvik, the Swedish group specializing in drills and milling machines. The reason: the great works decided by the government after the 2009 crisis. "We take advantage of highway construction and high-speed lines, including those linked to Tours and Bordeaux, Michel Herr says. This allows us to benefit from a good order book for the second quarter. However, we lack visibility for the future. "

Despite its 15% growth in its European business in the first quarter, Saubot Alexander, general manager of Haulotte Group, Europe's leading manufacturer of aerial work platforms, believes that "this increase is lower than it should be given the fall market in Europe since 2009. " The activity is still far from the highest recorded in 2007 and 2008. Above all, Europe pales in terms of total growth over the period of Haulotte: 24%.

"The strong rebound in the global market for public works equipment recorded in 2010, to 17%, and 2011, 24%, is due in part because it had collapsed by 50% between 2008 and 2009" , said Maryvonne Lanoë. The activity remains well below the pre-crisis level.

"There are many projects, the problem is now often funding," says Philippe Haugenauer elsewhere. Dynamism that allows Buronfosse Renaud, chief representative of ICASA, the union representing the manufacturers of construction machinery, metallurgy and handling, be optimistic for the current year: "We envision an increase of business activity of the profession of 5 to 7% in 2012. "

A textile company, for lack of sewers it needs for its plant in Quimper, creates a pathway of learning to train its future recruits? The SME Armor Lux, well known for its white wine, made the headlines this week, at a time when all candidates for president are the re-industrialization of the country one of their campaign themes.

This situation is not isolated and number of industrial jobs – welders, boilermakers, milling … – are pulling their hair to find candidates and encourage vocations. "There is a real paradox between a high level of unemployment in France and companies who are not candidates for positions in recruitment, whether welders, millers, coppersmiths, payroll technicians, seamstresses …. In total we estimate that roughly fifty so-called shortage occupations. In our business we miss about 30% of requests from our customers because we do not have the resources and this situation has been deteriorating for a decade, notes François Beharel, group president of Randstad and staffing agencies. Concretely, this means that our group could generate 30% of turnover and more. "

For him, the problem is essentially related to the collective image What these professions in public opinion. "We imagine that in the textile industry and is like 50 years ago, while the environment has changed, that wages were revised upwards and that career paths are possible." "We have to get into people's heads, and young people in particular, that the industry is clean and not necessarily noisy. In this regard, the construction was successful for several years to reverse its bad image, "says Anne-Marie Bjornson, Director of Transitions AFPA.

Develop learning

A UIMM, Joel Mendez, Director Employment and Training, said that one communicates primarily on job losses. Yet in all sectors of metallurgy, the recruitment needs estimated over the period 2007-2015 are always evaluated credit score. Between 60,000 and 80,000 jobs per year, including 30 to 40% reserved for graduates, according to a study by the study-which will be updated in early 2012 over a 2013 to 2020 -. "There is a big educational effort and support to achieve with the companies to become more involved in processes of looking management of jobs and skills (GPEC) and assessing their future needs" says he.

According to Anne-Marie Bjornson Afpa transitions, there are ways to mount training particularly in the context of operational readiness to employment (job center) or as part of training contracts. "We are also working on the issue of transferable skills, which allow for example to a textile worker to work in the weld or a working precision to go in the car." But anticipating needs is a prerequisite and essential step, she insists.

For Joel Mendez, it is also essential to adapt the training devices to the needs, both in initial training in continuing education. And take the example of learning where the numbers in the branch of metallurgy grew 6% in 2011 (with a total of 26 000 apprentices). "At the last school year, nearly a thousand offers of learning could not be met and at the same time, the same volume of young people did not find any company. This shows that learning can be further developed and the various mechanisms put in place recently should help solve these problems. "

A situation that in any case, Francis led Beharel hammering: "stop sending generations of young people in jobs without opportunities. Spend money to know that jobs are to be filled with real careers, especially if the areas are not attractive. "

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The hands of talented British singer and songwriter Eric Clapton, nicknamed "God" (God), she plays alone, the ultimate sound of blues and rock'n'roll. Renowned for its crystal clear sound, the American brand of Fender guitars now also shine on the market scene on Wall Street.

Founded in 1946 by Leo Fender, the legendary American manufacturer of electric guitars, acoustic amplifiers and a record filed Thursday with the Securities and Exchange Commission (SEC) to enter "as soon as possible" on the Nasdaq. The date of the introduction, the number of shares offered and their prices have not yet been disclosed.

The company, which will appear on the Stock Exchange under the symbol "FNDR", hopes to raise up to $ 200 million. The inventor of the Stratocaster, the icon of the electric guitar and one of the most popular models in the world, with "use about $ 100 million of revenue raised through this IPO" to repay a portion of its debts, whose amount is close $ 250 million. "In 2011 we were number one in terms of market share in the U.S. in the field of electric guitars, acoustic, and bass amplifiers and electric guitars and basses," the company said.

Fender Musical Instruments Corporation, owned by the Weston Presidio investment fund, has made 700.6 million dollars in sales in 2011 to a net profit of 19 million. Some 45% of its sales generated outside the U.S., mainly on the European market.

Also Eric Clapton, Fender has among its faithful ambassadors Keith Richards, Mark Knopfler, David Gilmour, Jeff Beck, Bruce Springsteen or Jimi Hendrix in 1967 who sacrificed his Stratocaster on stage in setting them on fire before smashing against the ground guaranteed approval cash loans.

The inventor of the Stratocaster and Telecaster, Leo Fender, a creative force unmatched, gave his company to CBS in 1965. Fender grew considerably in the years that followed, before passing through an air hole associated with a lower quality instruments. In the 1980s, CBS will sell all its non-media related. A group of employees and investors led by William Schultz and his family and buy Fender to CBS in 1985.

Started from scratch

The new company had to start from scratch, including the sale or factory or machine. The emblem of the American guitar succeeds, however, his recovery, extending its grip on trademarks Guild, Gretsch, Jackson and Charvel excluding professional sound equipment. In 2008, Fender acquired Kaman Music Corporation (KMC), the largest U.S. independent distributor of musical instruments.

Based in Scottsdale, Arizona, with a production facility in Corona, California, Fender has continued to cross swords with Gibson, another giant of the electric guitar that Jimmy Page, Led Zeppelin, is one of the greatest followers. His fetish model, the Les Paul, was designed in the early 1950s. At its heavier and fatter than her rival Stratocaster, the Gibson Les Paul ignites always also rock the world stage.

2011, bad year for the Japanese economy. But less bad than expected. The gross domestic product (GDP) of Japan fell 0.2% in the fourth quarter of last year, bringing the decline in growth throughout the year to -0.7%. The Japanese government initially expected a decline of 0.6% between October and December, which would have increased to 0.9% GDP growth over the twelve months.

Struck by an earthquake and tsunami March 11, 2011 which were 19,000 deaths, Japan saw its number of damaged plants and encountered severe disturbances on its electricity production. At this natural disaster were added the slowdown in global demand, a stronger yen and floods in Thailand where many Japanese companies are based, in particular the automobile.

Today, the Japanese economy remains fragile. The government and the central bank of Japan (BoJ) hope however dig us out of slump with a series of measures introduced to boost consumer spending, business spending on support by providing funding solutions, and contain the surge of the Japanese currency.

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As manufacturer of luxury, premium luxury. The German carmaker Porsche, fit, will pay a bonus of 7,600 euros to each of its 8,500 employees, under the year 2011.

The manufacturer has the means. Indeed, he beat last year a new record by selling 119,000 vehicles. The company's management intends to reward 'performance and commitment of the workforce. " All employees are concerned, "they work in the kitchen or as an engineer," summarized in a statement Uwe Hück, president of the council. Only downside: this egalitarian reward only applies to employees of Porsche, and not the interim.

Porsche, being acquired by Volkswagen Group, has often been generous with his troops, paying premiums almost every year in recent years. Crisis requires, however, that they were in 1100 euros in 2009, and 3800 euros a year earlier. For 2010, VW and Audi, the two main brands of the Volkswagen empire, as well as Daimler had also spoiled their staff.

The entire German automotive industry is booming. Volkswagen has released record results for 2011. Mercedes (Daimler) and BMW have also posted strong sales last year.

While wage increases are capped by a sector agreement since 2010, the premium German car groups to their employees are a valuable motivational tool. They are modest in relation to the financial health of insolent generous employers.

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