Business tax exemption for low-earning independent home sellers

Article 121 of the 2006 Amending Finance Act supplements Article 1457 of the General Tax Code. The activity of selling goods and services at home, through person-to-person canvassing or home parties, carried out by independent home sellers (VDI) affiliated to the general social security scheme is exempt from business tax (taxe professionnelle) when the total gross pay received for this activity during the reference period is below 16.5% of the annual social security ceiling. According to a professional commentary on the Act, the measure applies from the 2007 tax assessments.