customer area contact access map Head office: 2 avenue d'Angers - 79300 BRESSUIRE Tel. 05 49 65 09 52 - Fax 05 49 74 66 12 RECEPTION THE FIRM OUR MISSIONS MANAGEMENT NEWS FILES SERVICES CREATION The Firm welcomes you ... Cabinet B & A BERTON & ASSOCIES Accounting Expertise - Statutory Auditors Chartered Accountants registered with the Order of Chartered Accountants of the POITOU – CHARENTES - VENDEE Region Statutory Auditors registered with the Regional Company of POITIERS. Main office 2 avenue d'Angers - 79300 BRESSUIRE Tel. 05 49 65 09 52 - Fax 05 49 74 66 12 Email: contact@berton-et-associes.com Presentation of the firm Based in Bressuire in Deux-Sèvres, Philippe COULBAULT, Bernard MICHEL, Tony RANGEARD, three accountants, as well as their team are at your disposal, to advise you and help you develop your activities with confidence. In an increasingly demanding and complex environment, business leaders must more than ever surround themselves with available and efficient advice. Choosing BERTON & ASSOCIES means benefiting from the proximity of a presence ... find out more Our missions BERTON & ASSOCIES, multidisciplinary specialist, has extensive skills to follow you and advise you throughout the life of your business. find out more about our missions Our team, your contacts find out more about our team News Withholding at source: where are we? The Minister of Finance and the Secretary of State for the Budget have unveiled the main features of the income tax withholding project. (...) all tax news Exclusion of a member of an association Members of the disciplinary body of an association cannot be challenged. (...) all legal news A professional construction card soon required Construction employers will have to apply for a professional card for each of their employees. (...) all social news French internet users are equipping themselves with ad blockers 30% of Internet users use software to prevent online advertisements from appearing. A real challenge for companies that live on advertising revenue. (...) all multimedia news Drawing of the week Prohibition of vaping The files How to motivate employees? The performance of a company depends, in part, on its ability to retain employees and recruit candidates with high potential. And if the level of remuneration remains fundamental, it is not the only lever available to the entrepreneur. Presentation of some tools which, in addition to the salary, allow the manager to motivate his employees. (...) social> working conditions The bond taken out by the company director Très souvent, pour ne pas dire systématiquement, le dirigeant d’une société est amené à se porter caution pour elle en contrepartie de l’octroi d’un crédit ou d’un découvert bancaire. Il prend ainsi l’engagement d’honorer personnellement les dettes (les échéances de prêt) de sa société au cas où elle serait défaillante, c’est-à-dire dans l’hypothèse où elle serait placée en redressement ou en liquidation judiciaires. Il engage donc son patrimoine privé, et parfois aussi celui qu’il détient en commun avec son conjoint. S’il peut sembler anodin, le cautionnement est, au contraire, un acte important, parfois lourd de conséquences... (...) juridique > sociétés Exonération des plus-values en cas de départ en retraite de l’exploitant When the individual entrepreneur sells his business or the partner of a partnership transfers all of his shares as part of his retirement, a professional capital gains exemption scheme is provided for, provided that all the conditions provided for by article 151 septies A of the General Tax Code are met. (...) fiscal> income tax In the light of Orange-Bouygues Telecom marriage: a high-risk deal for the State (...) Most of the weekend: investigation into the attacks in Brussels, takeover of Palmyra, tragedy in Pakistan and death of Alain Decaux (...) PSA ?: the State disputes the remuneration of Tavares (...) Agenda April 5 Employers with at least 50 employees: declaration (DUCS or social declaration (...) April 12 Subject to VAT carrying out intra-community transactions: deposit with (...) monthly deadlines school holidays calendar Online services Key figures Quarterly construction cost index (...) the key numbers Simulators Financial calculations simulators Questions answers Distance selling and consumer right of withdrawal (...) questions answers The Cabinet Presentation The team Access map Contact Our missions All our missions Accounting missions Statutory Auditors Tax and legal missions Social missions Assistance and advice missions Organizational missions Management news Social Tax Legal Multimedia Files Social Tax Legal Patrimony Management Computer science Finance law Pay Hiring aid Services Key figures Simulators Agenda Questions answers stock Exchange Economy Business creation Reception Creation news Marketing studies Creation guide Interview of creators Request an appointment Main office 2 avenue d'Angers - 79300 BRESSUIRE Tel. 05 49 65 09 52 - Fax 05 49 74 66 12 Email: contact@berton-et-associes.com © 2009-2016 - Les Echos Publishing - legal notices - administration