Prize-money and premiums are paid into that account. Other races : 48 %, 24 %, 14 %, 9,5 %, 4,5 % of total prize-money. If a horse ran in just one race and returned to its training centre after the race, the allowance paid will correspond to a return journey. Tax provisions, The wealth tax is applicable on the values of the horses of non-intervening owners. If the return journey is made by an approved transport company, the travel costs of the return journey will be paid to the new owner and simultaneously transferred from his account to the transport company’s account. A horse cannot run in the name of different commercial companies or in the name of different products or brands owned by a commercial company in the same year. Issue d’une famille d’éleveurs d’AQPS dans la Nièvre, a toujours conservé un lien fort avec le cheval, d’abord comme supportrice passionnée des élèves du Tremblay, puis comme cavalière de dressage et récemment en devenant propriétaire de chevaux de course. Qu’ils soient seuls ou en association, en écurie de groupe. Propriétaires : Thierry PIGEON et COUETIL Eevage CRISTAL NONANTAIS H. PS 2016 par Falco et Mamouska (Martaline) Propriétaire : Emilie LAFEU DOCTOR KALEO H. PS 2015 par Doctor Dino et Last Harvest (Kahyasi) Propriétaire : Emilie LAFEU DYLABAN M. PS 2012 par Dylan Thomas et La Bastoche (Kaldoun) Propriétaire : SC LA HAUTE PERRIERE EL MARTEL If the capital is shared equally, all three of them must have been  approved in accordance with the same procedure. The annual ceiling of 3000 Euros will not be paid during the 2013/2014 winter meetings. The syndicate will be buying horses that have shown form and have scope to improve. This category only includes cookies that ensures basic functionalities and security features of the website. Les propriétaires de chevaux mutilés ou décédés s’impatientent. Business partnerships, of which most come in form of joint-ownership with the objective of running and keeping a racehorse in training, are for tax purposes treated in a transparent manner. The share’s acquisition covers the costs of buying, keeping and training a racehorse. Main objectives: to be performing in the quinté plus, the preferred bet of ultramarines, and to propose to its shareholders a unifying project with a strong identity and sporting and cultural value. THIS GUIDE BOOK IS PUBLISHED BY FRANCE GALOP Ancien Gentleman-rider, Officier de cavalerie de réserve, diplômé de l’Institut des Hautes Etudes de Droit rural et d’Economie Agricole, également ancien membre du Conseil de l’obstacle, du Stud Book Pur Sang. Transport companies do not charge for arranging the itinerary, departure and return times. You also have the option to opt-out of these cookies. By choosing the titles, you will access the total content. They contribute to educational mails from the Manager. A name may not exceed 18 characters, signs or spaces and may not include initials or signs. Exercises his activities habitually and constantly for profit, but not necessarily as a main activity, Type of contract between the owner and trainer, Evidence of involvement in the management of the horse’s activities (independent activity), Income tax – non commercial profits non-professionals, Income tax – non commercial profits professionals, Imputable on profits resulting from activities of the same type, in the six years that follow. Births in 2016 after 01.07.18: 440 € The mares that have themselves realised a black-type on the flat, on the condition that they are older than 12 years in the year of conception. Exceptionally, a horse may be placed in temporary joint-ownership for a fixed-term under the form of a syndicate comprising a number of equal parts that may not exceed forty. Telephone: 01 49 10 21 29 or by Email: licences@france-galop.com. Joining a management centre is recommended. The aid consists of subsidies on the loan interest rates linked with the purchase of quality breeding horses. This net capital gain is taxable at a rate of 19%, plus 15.50% (“CSG” + “CRDS” + “PS”), amounting to 34.50%. It concerns an individual who entrust his/her horses to a trainer exerting full diligence with a view to generating a source of income. The Ecurie Helios unites racing lovers in an ambitious project: to gain recognition. Email : aprh@free.fr But opting out of some of these cookies may have an effect on your browsing experience. La société d’Encouragement à l’élevage du Cheval Français (S.E.C.F.) Retrouvez l’Éditorial de pascal BOEY publié dans Média Trot. It is necessary to designate an individual who will have the authority to race the horse under his/her name, who can undertake the required steps and who will receive the earnings. Il lui demande ce qu'il entend mettre en place afin de préserver le modèle français et le reversement à la filière du cheval. A horse that has raced in France in the specific year and the year preceding it (thus for financial aid in 2007 : the years 2006 and 2007). Demande de contact: Partager. In order to run horses, the future owner has to obtain the approval of the France Galop stewards. Le choix des couleurs du propriétaire était donc fondamental pour pouvoir suivre la course et identifier l’ordre des chevaux à l’arrivée. Please Email to: nlemoine@france-galop.com  – Tel : 01.49.10.20.76, Requests for Gallicisation of Breeding stock must be submitted to the “Service des Livrets”,  care of  Mrs.Sylvia Tassin : Plusie… The amount is 6000 € on the Flat and over jumps for the 2013/2014 winter meetings. contact the services des contrôles” Email to controles@france-galop.com. Motivated by a love of racing and sharing the passion, the promotion of horses and becoming an owner, this model offers an easy and friendly alternative to those hesitant to go it alone. THE NON COMMERCIAL INTERVENING OWNER: FRANCE GALOP – François Boulard A horse in training can be the subject of a lease agreement between: a lessor (or partnership of lessors) and a lessee (or partnership of lessees). De nombreux paris et d’importantes masses financières étant en jeux, mieux valait éviter les disputes et réclamations. The majority of owners are in this category. Galantes Ivresses (4 year by Nombre Premier and Loyal Lass)  already won four races  and this year she will run listed or high-level handicap races (and perhaps groups) on short distances. CGI: Code Général des Impôts (General Tax Code) Vu sur Equidia L’Eperon Cheval Pratique Grand Journal du Galop Atout Spécialiste de la reconversion de chevaux retirés ou réformés des courses à la carte pour les propriétaires de chevaux de course; Service de courtage grâce à Site: ://le cheval bleu/F.Sauque.htm.Téléphone: . L’administration vient de préciser que compte tenu des difficultés apparues pour l’application du régime fiscal des propriétaires de chevaux de course ayant recours à un entraîneur salarié, il est précisé qu’à titre transitoire, les contribuables qui se seraient placés dans le régime des … However, the French seasons fulfilled previously are not questioned. The annual membership subscription fee is determined by the committee of France Galop. Il s’en est donc suivi une codification très stricte de tout l’apparat du propriétaire, portant principalement sur la casaque et la toque que portent le … Other shareholders: list communicated to the S ervice des Licences (bylaws or shareholders register). As long as it hasn’t been approved, it is void and unenforceable. It concerns an individual who carries out his/her activity on a habitual and constant basis and for the purpose of profit. Président de la coordination rurale de Meurthe-et-Moselle, il cotoie les instances professionnelles et politiques du monde agricole. La fiscalité des chevaux de course est différente en fonction du côté professionnel ou non. A private company is a civil or commercial concern where the share holders can be identified. Minimum capital for a simplified joint-stock company = 37 000 €. Payment can be made by requesting for your account at France Galop to be debited. At the end of the financial year (June 30), the horses are sold at the sales and the selling price and race earnings are distributed proportionally among shareholders. The company must designate an authorized representative who is not necessarily a major share owner but has to be himself approved by the France Galop stewards in accordance with the same procedure for an individual owner. Les propriétaires viennent de tous les horizons : artisans, commerçants, industriels, sportifs, comédiens, avocats, médecins, jeunes entrepreneurs ou chefs d’entreprise. 151 septies of “CGI”) (maximum annual pre-tax turnover: 90.000 €). A découvert l’entraînement et l’élevage avec son père Michel de Gigou, entraîneur et éleveur d’AQPS en Bretagne. “ISF”: The wealth tax is not applicable on the value of the horses if the main profession is being exercised. By choosing the titles, you will access the total content. Les propriétaires de chevaux au Québec peuvent depuis jeudi aller prendre soin de leur animal en pension dans les écuries. Purse money will be reinvested if necessary during the two-year life of the syndicate, but when the syndicate ends, all remaining prize money will be divided among shareholders. The club’s goal is to have at least 2 horses, including one ready to run. Christophe Ferland, La Teste de Buch (33). A commercial company may not have interests in more than two horses in the same race. 46 place Abel Gance 92655 Boulogne Cedex, France, Owners' Department For horses trained and racing in Corsica, owners of the first five horses to finish will not receive any travel allowance. 156-1-2°). smeunier@france-galop.com - Tel : 01.49.10.20.42, Requests for duplicates of  identification passports must be submitted to the “Service des Livrets”, in the care of  Mrs. Isabelle Tora. The Club is comprised of owners and has a board of directors and a chairman. Originaire de La Sarthe, Isabelle montait à l’entraînement pour le plaisir dans sa jeunesse avant de rencontrer son mari Philippe, entraîneur, sur un hippodrome. : +33 4 90 83 31 92 scoop3@wanadoo.fr The club was established in 2012 by the Traditia Office of Heritage at Bordeaux. Il faut savoir que ça demande beaucoup de responsabilités et quand on s’engage auprès d’un cheval, c’est pour un bout de temps ! ISF: Impôt de Solidarité sur la Fortune (wealth tax), Allowances: 10% for each year of ownership after the  2nd (personal property), Tax rate: 34.50 % Partage avec son époux Hugues, président des courses de Craon, sa passion des chevaux et des courses hippiques sur les beaux hippodromes de Province. Some are already owners and want to share their passion with others new to the game. A value-added capital gains’ declaration is to be established within a month of the transfer of ownership. est l’organisme qui régit les courses de trotteurs en France. Jacques Heloury, Chazay-sur-Ain (01) If the horse is transported by an approved transport company: the owner (seller) receives a travel allowance within the limit of the available ceiling; this travel allowance will be simultaneously transferred from the seller to the transport company. Norbert Vimond, St Ciers d’Abzac (33) Minimum capital of the company: 16 000 € for Paris, 13 000 € for the provinces. He will give notice of the cancellation or modification of the contract. Entrusts his/her horses to a trainer without exercising due diligence. The black-type performances are assessed in accordance with the first section of the book “International Cataloguing Standards” for the flat, according to the fourth section of the same book (races in France, Great Britain or Ireland) for jump racing. The initial investment covers equine acquisitions and training costs for one year. Fils de Bernard Callier, éleveur en Saône-et-Loire, a travaillé dans des haras et chez des courtiers aux États-Unis de 2003 à 2015. France Galop has compiled this directory of French Racing Clubs. Toujours membre du Club des Gentlemen-Riders, il est un fervent défenseur de l’obstacle français. Therefore as the business partnership is considered transparent for tax purposes, it is not obligatoryto keep accounts detailing the earnings and joint running costs that come from owning the racehorse, nor does it have to file an income statement. Boetie’s Dream (entered in the Prix du Jockey-Club 2014), Dance Moves, Spirit Quartz and No News, Antoine de Watrigant, Mont de Marsan (40). stassin@france-galop.com – Tel : 01.49.10.22.47. THIS “DIGITAL GUIDE” HAS BEEN CONCEIVED AND DEVELOPED BY UP. relationsmembres@france-galop.com. Births in 2016 after 01.07.18 : 550 € ... ses légendes et ses services exclusifs. 8 : Profit and General Social Contribution (CSG), Liable for income tax and “CSG” (in the absence of tax losses carried forward), Capital gains system for private individuals.