From age 18, your child is in principle taxed personally. If he can not maintain himself needs, you can deduct from your income as child support, up to € 5,698 for the year 2011 (Box 6 EL, page 4 of the return). If he still lives at home, you can evaluate flat spending on food and accommodation at € 3,359 and deduct the other expenses you can justify (health, clothing …). Your child will not pay as much tax he has no other income, since the amount of child support remains below the threshold for taxation of a single. If a student job, his wages are, moreover, exempt from tax in the annual limit of € 4,104. The deduction of such support will provide a tax savings varies the tax rate applied to the highest bracket of your income. The maximum saving will be achieved if you reach the portion taxed at a rate of 41%. Then you will save € 2,336 (5,698 × 41%).

The selection criteria

If your child is under 21 or under 25 if a student, you can opt for its attachment to your tax home rather than deduct alimony (then fill part D, page 2). With the key, an additional half-share of family quotient, or a hand if you are at least three dependent children. This tax saving is also, capped and can not exceed € 2336. But you get along with other benefits such as, for example, a tax reduction of € 183 tuition if a student. Especially, the incorporation of your child you will get relief from your tax home, and will play in your favor for the benefits set according to the family income (spending cap of some tax cuts, cap amount of local taxes …). In return, you will be taxed on income earned by your child (his wages are exempt, however, a limit of € 4,104). For all these reasons, there is usually more advantageous to attach a child rather than deduct alimony, unless it affects important personal incomes.

Finally, note that if your child has celebrated his 18th birthday in 2011, you can count on support for the entire year, declaring all income earned in the year. If you do not attach to your home, you can deduct, as alimony, the payments made after his majority but you will lose the additional half-share for the entire year.

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The confrontation was not as strong in the government of Angela Merkel since the controversial reform of the Bundeswehr. The center-right coalition headed by Chancellor, is torn for weeks about family policy. The bill providing for the introduction of a bonus for parents raising their children at home instead of placing them in a nursery or kindergarten, the Betreuungsgeld, causing great controversy across the Rhine. His critics believe that this will discourage women seeking to balance motherhood and work, when the German labor market already sorely lacking manpower.

The draft Betreuungsgeld is supported by the Conservative party leadership Merkel (CDU) and its Bavarian ally, the CSU, a stickler for traditional family values. In Bavaria, the tradition of the "three Ks" (Kinder, Küche, Kirche – "children, kitchen, church") continues to weigh heavily on women. The grant, which should be between 100 and 150 euros per child under 3's home, is supposed to be passed before the summer for implementation in January 2013. The Conservatives say they want to do and "evidence of heart." "The premium will be adopted and no concessions," warns Christine Haderthauer, Social Affairs Minister of Bavaria.

"Prime the stove"

But critics of the project are growing within the CDU and liberal allies in Merkel, who threaten to vote against it in the Bundestag. Philipp Rösler, deputy chancellor and patron of the Free Democrats, believes that "the objective of facilitating the reconciliation of family and professional life" is threatened by the grant. Unions and management are, in unison, standing against the wind project called the "premium in the kitchen." Dieter Hundt, president of BDA, the German employers, claiming "the abandonment of this project fundamentally harmful."

They see it as a barrier to women entering the labor market, a crucial issue for Germany. The premium would encourage mothers to stay home for years to keep their children, jeopardizing their chances of finding employment. The birth rate is already reflected in an acute shortage of manpower across the Rhine. Federation of Chambers of Industry and Commerce (DIHK) estimates the loss of 400,000 skilled workers annually. By 2030, the German working population is projected to decline by a quarter, he predicts. Immigration, but also working women are supposed to compensate. Difficulties in reconciling the birth of a child and continue to work stopping the fertility rate across the Rhine, with 1.3 children per woman is one of the lowest in the EU.

Opponents of the project also felt that the premium balance of harms children by delaying their adaptation to life in society, and the chances of the poor, whose awakening would be delayed.

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Relations already chilly between Canal + and the Competition Authority has further strained a little more. Without much surprise, the Sages of the Rue de l'Echelle decided to open a detailed examination phase of the acquisition of two free DTT channels Direct 8 Direct Star by Canal + with the Bolloré Group.

This decision follows a first round of talks between the policeman of the competition and Groupe Canal + on remedies for this operation. The concern of the competition authority is that Canal + uses its dominant position in the acquisition of broadcasting rights for pay-TV rights to negotiate jointly for future free channels. Clearly, the danger is that Canal + is negotiating with the U.S. studios' rights sets for both Canal + and Direct 8. Thus, the group led by Mr. Meheut could oust TF1, M6, or any other chain of the DTT market with the acquisition of rights. For example, the rights for pay-TV Desperate Housewives (produced by ABC) are owned by Canal + when those same rights for free TV are the M6. The competition authority wants to avoid in the future, that same series is broadcast on Canal + and then on Direct 8.

Second concern: the Canal + group has a film studio, Studio Canal +, which sells movies all free channels after a stint on Canal +. The competition watchdog wants to prevent the films from Studio Canal ending up systematically on Direct 8 over other competing channels cheap business cards.

These key points have been part of negotiations open between Canal + and the competition authority since 21 February. Canal + was proposed in late March, a series of commitments. But they were written so that these commitments do not seem to be very restrictive, was then analyzed the competition authority.

It must be said that the competition watchdog has been scalded by the attitude of Canal +. Five years after the acquisition of TPS by Canal + in 2006, The Competition Authority has, uncharacteristically, withdrew the repurchase authorization. the reason? Canal + has not fulfilled a number of the 57 commitments he then took. Including the fact of maintaining the quality of the channel TPS Star, premium channel distributed by all the competing platforms CanalSat.

Remedies imposed

Worse, even as the competition authority has opened new negotiations on the purchase of TPS, Canal + decided to close its chain altogether TPS Star. A decision that was very badly received by the Sages of the Rue de l'Echelle.

In deciding a thorough review of the acquisition of Direct 8 Direct and Star, the competition authority wants to put pressure on Canal +. Either it offers significant remedies or the competition authority to impose under the injunctive unilateral. Both parties have until July to agree.

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The joint complaint of the United States, Europe and Japan against China is not surprising. The World Trade Organization (WTO) has already ruled illegal last summer, Beijing's restrictions on exports of commodities in general. And China's argument that its quota of "rare earths" are intended to "protect the environment and achieving sustainable development" is not fooling anyone.

China, which recorded a trade deficit in February to $ 31.5 billion, supports its industry through subsidies and by keeping its currency, the yuan, at a deliberately undervalued. But at a time when the "Buy European Act", like the "Buy American Act", is invited in the French election campaign, there are concerns of a revival of protectionism in the world.

If one believes the Swiss NGO Global Trade Alert, trade tensions are "at their highest level since the Lehman crisis in 2009" and, since July 2011, "protectionist measures exceeded those due to liberalization three for ". In its latest report on trade barriers, Brussels estimates that European companies "have suffered from a revival of protectionism, especially in emerging countries."

This revival is not just Asia. In Brazil, where growth fell from 7.5% in 2010 to 2.7% last year, the Minister of Finance decided a 30% increase taxes on imported vehicles whose parts are not at 65 % at least "made in Mercosur" (Argentina, Brazil, Paraguay, Uruguay, Venezuela) payday loans. The National Confederation of Industry of this country calls for new support measures.

Asia and Latin America in mind

Pretext not to disrupt the balance of payments, while its access to capital markets remains limited, Argentina imposed a series of restrictions "informal" imports: Porsche had to commit to buying wine and oil Argentine olive to bring a hundred cars, and BlackBerry has opened a plant in Tierra del Fuego to continue to sell its mobile phones. More generally, the Mercosur countries have agreed to increase their taxes, up to 35% on all products imported from outside of their block.

At the last WTO ministerial conference in December, its director general, Pascal Lamy, noted that the number of protectionist measures worldwide had increased from 220 in 2010 to 340 in 2011. China has two logical write two MEPs in a recent report: "the temptation of protectionism that conditioning access to its domestic industry to put its head in all new waves of technology (…) and that of the universalist ambitions of foreign market access. "

Certainly, calculates the WTO anti-dumping investigations declined from 213 in 2008 to 153 in 2011. But any return to protectionism today would cost $ 800 billion into the global economy, she warns.

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Hocus-pocus, coup, betrayal … and Socialist Trade Unions slam in chorus the vote "on the sly," Jan. 31 in the Assembly, a provision that amends the labor law. Section 40 of the bill Warsmann simplification of the law provides that "the establishment of a distribution of hours over a period longer than the week and not more than the year under a collective agreement is not a change in the employment contract. "It aims to extend a 2008 law which allows to modulate the working time per company agreement but requires the approval of each employee. A condition that prevents any modulation in practice.

Alain Vidal, in charge of employment in the Holland team, justified his opposition to this change: "A new organization of work may be incompatible with the family and personal life of each employee." ……. .

"The employee will have no choice but to accept the blackmail against new employment zones and / or pay cut, otherwise the dismissal without recourse," says Bernard Thibault (CGT).

But above all, Jean-Claude Mailly (FO) sees a "gap" to develop competitive employment agreements, while Francois Fillon has given two months to the social partners to negotiate on this idea. "This is a first step in the government's willingness to allow the employer to lower both working time and remuneration without the explicit agreement of the employee," he feared. "It is contradictory that Parliament legislates on an element of negotiation to be open, except to reduce the usefulness of this negotiation," abounds Francois Chereque (CFDT).

Short memory

"This provision only relates to working time arrangements and not contrary to the logic of competitiveness, employment agreements, to the articulation agreement in the same working time, work organization and remuneration", they responded by Xavier Bertrand wrote Same day payday loans. The Minister sees no "interference with the negotiation," which starts Friday.

Unions are also far from having discovered this provision on January 31. It had been passed in the same terms, at first reading, the … October 18. So, before Nicolas Sarkozy calls for competitive employment agreements. And social partners had been consulted on the text in September by the Ministry of Labour! The CGT had cried foul but the CFDT held that section would "in the right direction." As for the PS, he had voted in the late 1990s, laws in 35 hours, a provision that an agreement down-modulating working time would be required for each employee.

"No organization has raised the subject during the preparatory meetings at the Social Summit, nor subsequent discussions on competitiveness employment agreements," says Xavier Bertrand. "We had forgotten," says a trade unionist. The text should be considered on second reading in the Senate next Monday, and then finally adopted by the deputies on Feb. 29.

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Poster of the 2011 edition of the Festival of grandfathers. DR.

"The lunch break has become the adjustment variable of the workday, says Anne-Sophie Godon, director of prevention within the group of social protection Malakoff Médéric, who published a study Tuesday on the subject. The content of the day was densified, while the distance between work and home tends to increase. In this context, employees have no choice but to cut back on the lunch break. "Women are more concerned than men, many of them prefer to take the shortest time at noon in hopes of starting earlier work, says Odile Fox, medical officer in Paris.

Employees bring their lunch more

With less time spent at lunch, it is the nature of the meal that has changed. A perceptible change in the last few years yet, the study said. Since 2009, the number of employees who go home for lunch has been declining (29% of respondents in 2011 against 34% in 2009), as well as those who go to a restaurant business (19% instead of 22%). In contrast, the share of those who swallow a sandwich as a meal is still growing by 2 points in 2011 compared to 2009.

Shortening the length of the lunch break is not always synonymous with "junk food".The proportion of employees who bring their pittance to work after having prepared at home is steadily increasing. Nearly a third now say do it frequently, women are over-represented again. "The French are trying to eat more balanced, it is a serious sociological trend. Provide meals is a way to control your diet. It's also a way to save money, "says Anne-Sophie Godon. The crisis is over there.

Decreased concentration

Sandwich and dish prepared in advance, reducing the dwell time has nevertheless perverse effects. "When you eat quickly, no time to feel full. Satiety occurs only after a quarter of an hour. And when we eat at his computer, it's worse: it does not even pay attention to what you swallow.Result, we tend to snack in the afternoon, "said Patrick Serog, doctor. In 2011, 39% of employees admit to regularly snacking, two points more than in 2009. "Making a real pause, three-quarters of an hour, is crucial, says Odile as Fox. Without this cut, the stress builds up. "

The health of the employee is not only involved for the company either, the lunch break is not wasted time. An employee who does not stop and does not cut even if it's only twenty minutes with their working environment is an employee who may lose concentration. "Attention has its phases. It can be really careful for forty five minutes or an hour, but rarely more. If we restore his normal work environment at his office, for example, the concentration decreases even faster, and we made mistakes, "warns Patrick Serog.This did not include an office where you eat according to host Monster 400 times more bacteria than the toilet normally maintained.

"Testimonials – And you, do you take time for breakfast? Prepare your meals in advance or do you buy close to your work? Share your experience in comments below or by email at temoin@lefigaro.fr.

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The stone ahead and booklets and savings accounts offered by banks (29%), and life insurance (19%). Actions (2%) and bonds (2%) are even further relegated last. The survey results show that confidence in real estate is even stronger than household incomes are high.Thus, over half (52%) of those reporting more than 3000 euros monthly income claims to have faith in the stone.

If Bernard Cadeau, president of the Orpi network, welcomes the conclusions of the study, he also expressed fears for the future. Recent government decisions – taxation of capital gains, reducing the advantage Scellier have …- he said, clearly upset the French. "It also translates instantly into the field with 5% of our customers who have taken the mandate to sell their second home in the weeks that followed," said he. A view shared by Gilles Ricour Bourges, his counterpart at the Paris-Fnaim. Since August 25, the real estate professionals succeed in denouncing the announcements made by the government and their negative effects on the market and on household budgets as prices could rise again because of the shortage.Analysis they will not fail to spread on the occasion of the exhibition of real estate in Paris, which opened on next weekend.

The Perfect Storm market, this change of note, even anticipated, will be a blow to those banks seeking to reassure investors about their ability to refinance. The climate is harmful: the action of Societe Generale, the most attacked by the markets, has lost 56% since January 1, BNP Paribas, Credit Agricole and 37%, 43%. The European banking index at the same time dropped by 35%.

Troika in Athens

The tension is escalated Friday when the very orthodox chief economist at the European Central Bank (ECB), the German Jürgen Stark, resigned to show his disagreement with the assistance provided by the Mint of the fragile the euro area, including Italy and Spain, as a redemption of their bonds on the market.To make matters worse, banks are reluctant to lend to each other. Deposits from day to day banking in the euro area with the European Central Bank (ECB) are at record levels.

This week, representatives of the troika (EU, IMF and ECB), to oversee the accounts of Greece, it will return. They had left unexpectedly in early September, saying that Athens had not fulfilled its promises in terms of privatization and economic reforms. The Greek government has given additional pledges Sunday and EU Commissioner Olli Rehn said he was confident in the prospect of an agreement by the end of the month. Time is short indeed: Greece is in dire need of approval from the troika to receive a new tranche of EUR 8 billion taken from the first aid plan in 2010. A refusal would mean the default.Banks that have lent money, would suffer, while heavy losses.

In this context, the debate rages about whether European banks, which hold their balance sheets in packages of loans to countries in fragile states in the euro area are adequately capitalized.

August 27, Christine Lagarde, the executive director of the IMF, had felt it was "urgent" that the European financial institutions reinforce with new capital. Saturday, it reduced his remarks, adding that the figure of 200 billion euro recapitalization needs of European banks was only a preliminary estimate "under discussion" …

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The data disclosed by the monitoring body of the press in France also show that only three titles, which is in addition the business daily Les Echos, finally take their game in the first half. From January to June, the spread paid France's Liberation, headed since February by Nicolas Demorand has increased by 4.97% over the same period last year, reaching 118,416 copies.The World has gained 2.66% to 293,650 copies. The media group controlled by the trio "BNP" (Pierre Berge, Xavier Niel and Matthew Pigasse) announced Friday that he expected an operating profit in 2011. In the first half, the group Le Monde "reported an operating profit of 2.3 million euros," he said. For its part, Le Figaro, which prepares a modernization of its formula to the end of September, has remained in the lead with a paid circulation of 326,490 copies, France, an increase of 1.21%.As for the special daily Les Echos group LVMH, the increase was 1.49% (121,956 copies).

Sharp decline in "France-Soir"

In contrast, all other securities of national daily press recede in the first six of the year: -7.53% for equipment (273,157 copies), -5.12% for La Tribune (65 445 ex.) – 3.69% for Le Parisien (290 690 ex.) -3.04% for Today in France (159 291 ex.) and -2.09% for the Cross (95 669 ex.). The fall of the highest returns to France-Soir that loses -12.10% to 63,741 copies. The title was placed last Monday in backup process for four months by the Commercial Court of Paris. Controlled by Alexander Pugachev, France-Soir has achieved a turnover of 17 million euros in 2010 against 9.6 million in 2009. At the same time, operating income totaled a loss to -31 million euros (-12.9 million against in 2009).The first half of 2011, its sales totaled 6.1 million euros for an operating result of -12.8 million, according to data reported earlier this week by its shareholder.

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