{"id":11646,"date":"2025-02-26T00:00:00","date_gmt":"2025-02-25T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/declaration-dhonoraires-das-2-un-seuil-declaratif-en-hausse-pour-2025\/"},"modified":"2025-02-26T00:00:00","modified_gmt":"2025-02-25T23:00:00","slug":"declaration-dhonoraires-das-2-un-seuil-declaratif-en-hausse-pour-2025","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/declaration-dhonoraires-das-2-un-seuil-declaratif-en-hausse-pour-2025\/","title":{"rendered":"D\u00e9claration d\u2019honoraires DAS 2\u202f: un seuil d\u00e9claratif en hausse pour 2025"},"content":{"rendered":"<p>Les professionnels qui versent \u00e0 des tiers des honoraires au-del\u00e0 d\u2019un seuil annuel doivent d\u00e9clarer leur montant dans une d\u00e9claration sp\u00e9cifique appel\u00e9e DAS 2. Ce seuil annuel est revu \u00e0 la hausse pour les r\u00e9mun\u00e9rations vers\u00e9es en 2024 et d\u00e9clar\u00e9es en 2025. Focus.<\/p>\n<h2>DAS 2\u202f: un seuil annuel en hausse<\/h2>\n<p>Les professionnels qui, au cours de l\u2019ann\u00e9e civile, versent \u00e0 des tiers des honoraires, commissions, jetons de pr\u00e9sence, remises commerciales et droits d&#8217;auteur ont l&#8217;obligation de transmettre chaque ann\u00e9e \u00e0 l\u2019administration fiscale, une d\u00e9claration des honoraires (DAS 2).<\/p>\n<p>Cette d\u00e9claration doit \u00eatre souscrite au cours du mois de janvier de l&#8217;ann\u00e9e suivant celle o\u00f9 les r\u00e9mun\u00e9rations ont \u00e9t\u00e9 vers\u00e9es aux b\u00e9n\u00e9ficiaires. Toutefois, l\u2019administration fiscale tol\u00e8re qu\u2019elle soit d\u00e9pos\u00e9e en m\u00eame temps que la d\u00e9claration de r\u00e9sultats, soit au plus tard le 2e jour ouvr\u00e9 suivant le premier mai.<\/p>\n<p>Doivent \u00eatre d\u00e9clar\u00e9es dans la DAS 2 les sommes qui d\u00e9passent un seuil annuel par b\u00e9n\u00e9ficiaire fix\u00e9 \u00e0 1\u202f200 \u20ac depuis 2014.<\/p>\n<p>Ce seuil est port\u00e9 de 1\u202f200 \u20ac \u00e0 2\u202f400 \u20ac par an pour un m\u00eame b\u00e9n\u00e9ficiaire \u00e0 compter des r\u00e9mun\u00e9rations vers\u00e9es en 2024 et d\u00e9clar\u00e9es en 2025.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14327-PGP.html\/ACTU-2024-00154\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip du 12 f\u00e9vrier 2025\u202f: \u00ab\u202fBIC &#8211; BNC &#8211; Rel\u00e8vement du seuil de d\u00e9claration des honoraires, commissions, courtages, ristournes, vacations, gratifications, droits d\u2019auteur et autres r\u00e9mun\u00e9rations (CGI, art. 240 et art. 241)\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/declaration-d-honoraires-das-2-un-seuil-declaratif-en-hausse-pour-2025\" target=\"_blank\">D\u00e9claration d\u2019honoraires DAS 2 : un seuil d\u00e9claratif en hausse pour 2025 <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_declarationhonorairesdas2.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les professionnels qui versent \u00e0 des tiers des honoraires au-del\u00e0 d\u2019un seuil annuel doivent d\u00e9clarer leur montant dans une d\u00e9claration sp\u00e9cifique appel\u00e9e DAS 2. Ce seuil annuel est revu \u00e0 la hausse pour les r\u00e9mun\u00e9rations vers\u00e9es en 2024 et d\u00e9clar\u00e9es en 2025. Focus.<\/p>\n","protected":false},"author":0,"featured_media":11647,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11646","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9claration d\u2019honoraires DAS 2\u202f: un seuil d\u00e9claratif en hausse pour 2025 - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/declaration-dhonoraires-das-2-un-seuil-declaratif-en-hausse-pour-2025\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9claration d\u2019honoraires DAS 2\u202f: un seuil d\u00e9claratif en hausse pour 2025 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les professionnels qui versent \u00e0 des tiers des honoraires au-del\u00e0 d\u2019un seuil annuel doivent d\u00e9clarer leur montant dans une d\u00e9claration sp\u00e9cifique appel\u00e9e DAS 2. 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