A rare income — but worth knowing about!
Financial income is fairly exceptional in a self-employed activity 🏦. It includes:
Payment difference: your client pays your invoice with a €0.10 difference. If you haven't refunded them that small amount, you end up with a positive payment difference.
Exchange rate difference: your purchase in dollars is recorded in euros using the exchange rate on the invoice date. The invoice amount doesn't always match the euro amount debited from your bank account (payment made the following day, bank charges, etc.). The difference is then recorded as an exchange rate difference (positive in this case).
Interest received: if you receive income from your savings account or if you lend money to a third party.
Capital gain on sale of shares: you buy and then sell shares in a company at a profit. Under certain conditions, capital gains on shares are not taxed!
💡 Under certain conditions, the capital gain on the sale of shares is fully exempt. This is the case if you hold a stake of at least 10% — or with an acquisition value of at least €2,500,000 — for a continuous period of at least 1 year.