State Archives - Com Namibia

Agency Manager: “The State Took One-Third of My Earnings Until Retirement!” [ABO]

September 13, 2026 by Amara Nambinga

Une vie bien remplie est aussi un gage de contribution pour nos finances publiques, le principal coût étant lié à l’arrêt de l’activité et à la transmission - Photos : Bertrand Sampeur et DepositPhotos.com, AndreyPopov

Hurtigruten

Iris was born in Andalusia to a Spanish father who is an architect and a French mother who works as a midwife. The second of three siblings, her older brother Jason is two years her senior.

In the year following her birth, her family decides to settle in France, in the beautiful city of Lyon, after a professional opportunity opens up for both parents.

It is in this splendid city, nourished by two rivers, that Iris grows up in a lovely apartment perched on the slopes of Croix-Rousse, within a close-knit and happy family.

During her childhood, the young girl naturally remains under her parents’ care. Until she turns 18, her needs are limited to basic necessities and a few leisure activities.

Based on an average annual consumption budget of 9,600 euros for 18 years, Iris thus paid 18,904 euros in VAT to the State on her consumption.

Once she becomes an adult, she decides to become a travel agent, her parents having passed on to her a taste for discovering civilizations and foreign cultures.

It is then that she chooses to pursue quality education at a business school renowned for its programs in Aix-en-Provence (I will not name it, but you will recognize it!). Coupled with an MBA, it is a total of five years of study that follow, giving her a solid foundation for her future career.

In order to relieve her parents financially, Iris works during school holidays, earning income that is exempt from tax and allowing her to have more financial ease. However, no social assistance is granted to her. Therefore, like every student, every cost is accounted for.

Studies… to the profession of travel advisor

During these 5 years, her budget rises considerably and averages 2,800 euros per month, covered by her parents for 2,000 euros and 800 euros from her additional income.

It must be admitted that Iris already begins to travel, which weighs a bit on her budget but reinforces her in her professional choice.

During this five-year period, Iris has contributed 14,750 euros not indexed to the State in VAT on her consumption.

With her MBA in hand, the young woman begins to look for work and sends her résumé to cities near airports to better organize her own trips.

This is how she is selected by a tour operator in Annemac—oops, Annecy. A great position for her, being near Geneva and Lyon airports, which offers her many departure options.

It is in this company that Iris truly moves from theory to practice (even though she has already completed internships and occasional assignments while learning). Placed in a wonderful team, she discovers all aspects of the job over five years.

With a net monthly income of 2,200 euros that she spends entirely in her living expenses, she triggers her first income tax payment of 1,800 euros per year (9,000 euros over the period) and allows the State to recover 7,600 euros in VAT on the products of her consumption.

It is at this moment in her life that Iris decides to embark on creating a travel agency.

Starting a travel agency: VAT, income tax and corporate tax

After searching for the ideal place to establish herself, Iris decides to set up her travel agency in Old Nice, where it is so pleasant to stroll before dining on a typically southern dish.

At the age of 28, the young business owner has very little savings, with all her budget going toward travel! She therefore seeks family and friends’ help, installation-assistance platforms, and, of course, a bank.

Having gathered the necessary funds, she launches the creation ex nihilo with taking a lease on a local, its fitting out, and she creates a pretty agency in Mediterranean tones after obtaining registration with Atout France, her financial guarantee, her management and invoicing tools, her website, etc.

And thus, from the age of 28 to 65, Iris will manage her agency with the ups and downs of fortune: global geopolitical crises, epidemics, staff management, IT issues, etc., but also her sources of enchantment, such as discovering new destinations with her referenced TOs, meeting clients, sharing experiences, etc.

The average income level for Iris during this period hovers around 2,800 euros net with occasional bonuses, bringing her total average net income over this period to 4,000 euros.

During her career, Iris will have enabled the State to collect 118,000 euros of VAT on her consumption as well as 228,000 euros of income tax.

Her company did not pay much corporate tax, except in the early years to build up working capital and repay loans, amounting to 40,000 euros.

Selling her agency… at what price?

In the meantime, Iris has met the person with whom she will have the chance to conceive Anaé, her only daughter, who today shares her love of travel without it having become a professional pursuit.

Unfortunately, that romantic partnership did not last, leading to a separation after 15 years of life together.

At 65, Iris ultimately decides to sell her travel agency for a substantial 300,000 euros. Benefiting from retirement-exemption provisions, she is taxed on this amount only for social contributions, at 18.6%, thereby escaping income tax of 12.8%.

The amount due to the State for her sale thus stands at 55,800 euros, leaving her with a disposable sum of 244,200 euros.

Owns her apartment, Iris then goes to her notary to plan its transmission to her only daughter Anaé, and to obtain a calculation of inheritance tax in case of death.

She informs him of her assets:

– a principal residence apartment valued at 380,000 euros and fully paid for after many years of loan repayments on a 20-year mortgage ;

– 520,000 euros in cash resulting from the sale of her business, savings (220,000 euros) and her parents’ inheritance (60,000 euros).

The notary informs her that she is entitled to only a 100,000 euro allowance for calculating inheritance tax, bringing the burden to 182,961 euros!

Thus stands Iris’s life-and-economy balance sheet:

Gérant d'agence : "L'Etat a pris un tiers de mes gains jusqu’à ma retraite !" [ABO]

Daniel Borja, expert-comptable et commissaire aux comptes

What to Do in Louisiana: 7 Outings and Activities to Explore the Bayou State

July 29, 2026 by Amara Nambinga

The Louisiana sits at the crossroads of American, French, and Spanish influences, presenting a unique mosaic of traditions and landscapes. This southern state of the United States is renowned for its rich history, lively festivals, and distinctive cuisine. Whether you are drawn to culture, nature, or music, Louisiana has something to offer every visitor. As you arrive, a pressing question often comes to mind: which activities should you prioritize? Let’s explore together some of the most captivating experiences this state has to offer.

1. Discover the French Quarter of New Orleans

The French Quarter, the historic heart of the city of New Orleans, is a must-visit stop for any Louisiana journey, both for its heritage value and for the diversity of outdoor activities it allows you to observe or engage in. This iconic district enchants visitors with its colonial architecture, featuring wrought-iron balconies, colorful façades, and a density of streets that testifies to the French and Spanish influences. As you stroll along its bustling avenues, you will encounter Jackson Square, a central gathering place where musicians, street performers, and passersby mingle in a lively atmosphere that perpetuates the region’s cultural legacy.

Nearby, Frenchmen Street provides an authentic glimpse into the local jazz scene, with intimate clubs and live performances embedded in the African American Heritage Trail. This historic neighborhood also offers a culinary scene defined by regional specialties such as gumbo and beignets, emblematic of Creole cuisine.

Extending the exploration toward the bayous or the surrounding natural areas, you can deepen this immersion with a nature trail or a wildlife-focused visit, especially within institutions like the House of Cultures or the National Museum. This territory thus blends cultural richness, social memory, and natural environment into a coherent and structured discovery.

2. Visit the Historic Plantations

The Louisiana hosts a remarkable collection of historic plantations, whose preservation today helps illuminate the economic, social, and human dynamics that shaped the region. Among them, , famed for its centuries-old rows of towering oaks, embodies the Southern architectural aesthetic, while Laura Plantation stands out for its documentary approach, focusing on daily life and the histories of the enslaved people who built these estates. Guided tours, spread across rural parish neighborhoods often situated near the bayous, go beyond mere architectural exploration to present a critical reading of plantation narratives—linking memory, testimonies, and historical interpretation.

For travelers deeply engaged in a Louisiana journey, these sites also fit within heritage-enrichment routes such as the African American Heritage Trail, contributing to a deeper understanding of slavery’s past and the region’s cultural legacies. In addition, some estates incorporate nature trails that reveal local wildlife, adding an environmental dimension to the outdoor activities offered.

3. Explore the Bayous and Swamps

The bayous and swamps of Louisiana stand as emblematic ecosystems of the southern United States’ wild nature, forming an essential component of any Louisiana trip aimed at environmental and cultural discovery. These wetlands, accessible via boat tours, give visitors chances to observe local wildlife, with particular attention to alligators, herons, turtles, and a host of other species that define these habitats. Exploring these landscapes is often accompanied by commentary on Cajun culture, conveyed through guides’ tales, traditional ways of life, and visits to isolated villages.

For those seeking a more immersive approach, an airboat ride offers a dynamic option that blends speed with access to more remote areas, while still providing a structured reading of these environments. Some excursions also include nature trails, linking ecological discovery to outdoor activities in an organized setting. This enhanced experience can be extended by visits to museums or the House of Cultures, enriching understanding of these spaces—natural and human—situated often between New Orleans and Baton Rouge, where biodiversity meets living memory in the Louisiana landscape.

4. Immerse Yourself in Baton Rouge’s Atmosphere

Baton Rouge, the administrative capital of Louisiana, offers visitors a structured array of cultural and patrimonial attractions illustrating the state’s political and military evolution. The State Capitol, an iconic building and the tallest capitol in the United States, provides a striking vantage point via its panoramic platform for grasping the city’s layout and its surroundings.

Nearby, the USS Kidd, a World War II destroyer turned naval museum, offers an immersive guided tour that highlights the region’s strategic role in 20th-century conflicts. The Old State Capitol, repurposed as a museum dedicated to Louisiana’s political history, rounds out this ensemble by providing a thorough reading of local institutions through a collection of documents, artifacts, and multimedia installations.

These sites, accessible at different price points, anchor a Louisiana trip in a rigorous historical approach, which can be enriched through complementary routes such as the African American Heritage Trail, or excursions to the nearby bayous and surrounding nature trails. Taken together, these visits contribute to a comprehensive understanding of Louisiana’s identity, balancing institutional memory, military heritage, and territorial rooting.

5. Discover Cajun Culture in Lafayette

Lafayette and the Acadian region form a major cultural hub for visitors seeking to deepen their understanding of Cajun culture, at the heart of any Louisiana journey focused on regional identities. The zydeco music, emblematic of this Francophone heritage, sets the rhythm of local evenings and testifies to a living legacy transmitted through dances, festivals, and musical performances across various neighborhoods in the region.

Venues like Vermilionville, an ecogarden museum dedicated to Acadian and Creole traditions, allow a tangible approach to 19th-century daily life through reenactments, craft demonstrations, and guided tours. The Acadian Cultural Center completes this immersion with detailed exhibits on the Acadian deportation, their migration to Louisiana’s bayous, and the adaptation of their culture to Southern realities.

These experiences, enhanced by outdoor activities and nature trails around the bayous, offer a nuanced reading of the land where local fauna, oral traditions, and vernacular architecture resonate with one another. Located between New Orleans and Baton Rouge, this region stands out for its central role in the African American Heritage Trail and the promotion of a Francophone memory rooted in Louisiana’s complex history.

6. Attend a Local Festival

Louisiana shines with a dense festival calendar that reflects the vitality of its traditions and the diversity of its cultural influences, making these events a structural complement to any Louisiana journey. The Mardi Gras in New Orleans is perhaps the most iconic, featuring spectacular parades, elaborately decorated floats, and ornate costumes that mobilize the city’s neighborhoods in a collective celebration with strong symbolic resonance.

Another major rendezvous is the Jazz Fest, which gathers globally renowned musicians each year and highlights the local musical heritage—jazz, blues, zydeco, and Afro-Caribbean sounds—within the framework of the broader African American Heritage Trail. Farther west, the Louisiana International Festival, held in Lafayette, provides a platform for Francophone artistic expressions and global cultures, featuring live performances, workshops, and outdoor activities.

These events, spread across the state from Baton Rouge to rural bayous, also offer opportunities to discover local wildlife, culinary arts, and regional crafts in affordable settings. They fit squarely within a cultural-promotion strategy that links museums, nature trails, and heritage sites such as the House of Cultures, underscoring how festivals are deeply woven into Louisiana’s identity.

7. Relish Local Culinary Delights

Louisiana cuisine, a reflection of a complex history and a fusion of cultures, forms a core component of any Louisiana journey, weaving together Creole traditions and Cajun influences into a rich, structured gastronomic landscape. Among the iconic dishes, jambalaya stands out as a quintessential preparation: a spicy rice dish with smoked sausage and shrimp, showcasing the region’s diverse flavors and emphasis on ecosystem-derived ingredients. Seafood, abundant in coastal areas and bayous, also occupies a central place, appearing in a wide array of recipes across establishments—from upscale restaurants in New Orleans to family-style tables in Baton Rouge or small inland towns.

For visitors seeking authenticity, local markets provide direct access to fresh produce—spices, fish, vegetables—representative of local wildlife and regional culinary know-how. These venues are often integrated into broader cultural circuits, in connection with the African American Heritage Trail, nature trails, or cultural houses, linking the food experience to a broader understanding of the Louisiana landscape—its environment, memory, and identity.

In conclusion, Louisiana offers a diverse array of landscapes, histories, and cultures to explore. Whether you are drawn to historical exploration, nature immersion, or culinary experiences, this southern state is sure to captivate travelers seeking authenticity. For those who wish to deepen their experience, delving into the details of each city and activity can reveal even more hidden riches that Louisiana has to offer.

What Budget to Plan for a Louisiana Trip: An Accessible Immersion into the Bayou World

Planning a budget for a Louisiana trip depends on several factors, including trip duration, type of lodging, and the variety of activities chosen. On average, a daily budget of $100 to $150 per person affords a comfortable experience, covering accommodation, meals, and admissions. Cities like Baton Rouge or New Orleans offer a wide range of prices—from historic inns to contemporary hotels. Free or low-cost cultural activities, such as visiting the House of Cultures or certain local museums, can enrich the experience without straining the wallet. For travelers who love nature, a nature trail or wildlife watching in the bayous often requires only a modest entry fee.

How Long to Spend in Louisiana: A Balance of City Exploration and Preserved Nature

Ideally, exploring Louisiana requires about 7 to 10 days to truly embrace the richness of this Southern state. This window allows you to combine stops in major cities such as Baton Rouge, New Orleans, and Lafayette with excursions into the heart of the bayous or natural parks. A week also provides the chance to visit iconic sites like the World War II National Museum, Creole houses, or to follow a stretch of the African American Heritage Trail, while leaving room for leisure and immersion in local culture. For travelers with tighter schedules, an itinerary focused on one big city and its immediate surroundings remains meaningful.

What to Do in Louisiana with Kids: A Family-Friendly Destination Blending Culture and Nature

Louisiana lends itself well to family trips thanks to a wide range of activities suitable for children. The houses of cultures, educational farms, and interactive museums provide playful yet educational experiences that illuminate local history and traditions. Boat tours through the bayous let younger visitors spot local wildlife, including alligators and migratory birds. In towns, well-designed parks and nature trails offer safe, engaging spaces for families.

What to Do in Louisiana in the Evening: Living Culture and Musical Heritage

Louisiana’s nightlife is distinctive, emphasizing culture over conventional entertainment. Evenings typically begin with jazz or blues concerts in the historic neighborhoods of major cities. In Baton Rouge and New Orleans, many venues celebrate Afro-American musical traditions, a natural extension of the African American Heritage Trail. Some museums or historic houses host nocturnal tours, offering a different perspective on the heritage. Finally, Mississippi River cruises provide a serene way to admire the city lights after dark.

What to Do in Louisiana When It’s Raining: Museums, Heritage, and Indoor Discoveries

Even in rainy weather, Louisiana offers a wealth of enriching activities. Museums, including those dedicated to wars or local history, serve as superb cultural refuges. Touring historic houses, some of which form part of the House of Cultures, allows exploration of architecture and past narratives without worrying about the weather. In Baton Rouge, interactive exhibitions captivate both adults and children. Cultural centers, especially those tied to the African American Heritage Trail, invite a deeper understanding of the multiple identities that compose this state.

This article was written with the help of artificial intelligence, then corrected, supplemented, and validated by the newsroom’s journalists.

What to Do in California: 6 Outings and Activities in the Golden State

July 6, 2026 by Amara Nambinga

Whether you dream of cruising the Pacific Coast Highway, exploring the national parks, strolling in San Francisco, or enjoying the beaches along the Pacific coast, California offers a diversity of activities and landscapes that make it one of the most iconic destinations in the United States.

1. San Francisco, Los Angeles… Exploring California’s major cities

California, a vast land with many faces, stands as a major North American destination for any trip in the state seeking breathtaking landscapes and cultural diversity. In San Francisco, a city iconic both historically and technologically, the must-see Golden Gate Bridge towers over the bay while the Alcatraz Island offers a striking glimpse into the country’s prison past. Nearby, the Fisherman’s Wharf reveals a lively harbor world, ideal for sampling local specialties, before a dive into Chinatown, one of the oldest Chinese quarters in the United States.

Further south, Los Angeles unveils its icons: the Walk of Fame, the green hills of Beverly Hills, the street artists of Venice Beach, or the vintage shops of Melrose Avenue, blending glamour with urban buzz. Not far away, Santa Monica and its palm-lined beaches invite relaxation.

Continuing southeast, San Diego captivates with its Balboa Park, a true cultural and botanical hub, as well as its world-renowned zoo. Further off the coast, the Channel Islands archipelago and Santa Catalina reveal an intact natural beauty, cherished by nature lovers for its wild trails and protected wildlife.

Finally, to the north of the region, Sonoma Valley, the heart of California’s wine country, completes this journey with a touch of elegance and authenticity, confirming that every stop on a California trip promises an experience as enriching as it is diverse.

2. Roaming the National Parks

California stands out for the richness of its wild nature and the extraordinary diversity of its national parks, true jewels of North America. Yosemite National Park, a world heritage site, draws nature lovers with its grand panoramas, spectacular waterfalls, legendary granite cliffs, and giant sequoias.

At the far southeast of the state, Death Valley National Park reveals another facet of California’s natural beauty: vast aridity, gold dunes, and time-worn reliefs, in an atmosphere both rugged and fascinating. Not far away, Joshua Tree National Park captivates with its twisted trees, desert symbols, and distinctive rock formations that attract hikers and photographers alike.

These sites, among the region’s most spectacular, offer an unforgettable California journey, a blend of breathtaking landscapes and immersion in a preserved natural heritage where you can truly feel the spirit of wild California.

3. Traveling along the Pacific Coast

To take the Pacific Coast Highway is to offer oneself a California journey at the pace of the ocean, between rugged cliffs and exceptional panoramas, along one of the North American coastlines that’s among the most spectacular. The route from Los Angeles to San Francisco via Highway 1 is an essential experience, especially in the Big Sur region, where the breathtaking coast landscapes reveal themselves in all their natural beauty. There are numerous viewpoints, perfect for nature lovers seeking calm and wide open spaces.

Along the way, a stop in Monterey is worth it: its world-renowned aquarium captivates young and old, while the piers provide great spots to savor freshly caught seafood. Not far away, the beaches of Santa Catalina or the lively promenades of Venice Beach, with their street artists and vintage shops, further enrich the Californian coastal experience.

4. Discover Culture and History

California, beyond its breathtaking landscapes, stands out for the richness of its cultural heritage, embodied by a multitude of museums and major historical sites that dot the entire state. In Los Angeles, the Getty Center is an essential reference: its bold architecture and collections of European art offer a fascinating dive into the history of art, set on a site overlooking the city.

Further north, San Francisco celebrates innovation and contemporary creation through major institutions such as the Museum of Technology and Innovation or the Museum of Modern Art, which position the city as a leading intellectual and artistic hub in North America.

Close to the coast, the Mission San Juan Capistrano, located southeast of Los Angeles, recalls the Spanish colonial era, with adobe buildings and carefully kept gardens. This emblematic building, nestled in a setting of natural beauty, makes for a rewarding stop for any nature and history enthusiast traveling in California. These places, combining culture, memory and innovation, confirm California’s ability to blend modernity and heritage with balance.

5. Sample California Flavors

In the heart of California, the Napa Valley wine region stands out as a premier destination for wine tourism, worldwide for its picturesque vineyards and exceptional estates. A day trip into this valley lets you discover the elegance of Californian grape varieties while enjoying breathtaking landscapes where green hills and natural beauty blend harmoniously.

Not far away, Sonoma Valley, less crowded but equally high-quality, offers an authentic alternative to traditional circuits, ideal for a California journey focused on terroir. For gastronomy enthusiasts, the farmers markets of San Francisco are prime discovery spots, pairing fresh produce with a local vibe, while Los Angeles reveals the wealth of its cultural heritage through its Mexican neighborhoods, where one can savor traditional, characterful cuisine. These experiences, balancing refined tastings and tasty street food, reflect the culinary diversity of a city or state where every plate tells a story, enriching the California adventure in all its forms.

6. Go on Outdoor Adventures

California stands out as a vast playground for nature lovers and outdoor enthusiasts, offering a diversity of sports activities tied to its natural beauty and breathtaking landscapes. Along the Pacific coast, the beaches of Malibu and La Jolla are popular spots to learn or improve surfing, a quintessential regional activity.

Further north, the Tahoe mountains, straddling the California–Nevada border, provide wooded trails for summer hikers and renowned slopes for winter skiers, in a preserved alpine setting.

For those seeking thrills, paragliding at Torrey Pines, overlooking the coastal cliffs near San Diego, offers a view of the coastline from a unique angle.

These activities, spread across sea, mountains, and sky, illustrate the breadth of possibilities offered during a California trip, where each city, each park, and every corner from the southeast to the central coast becomes the setting for an accessible and memorable outdoor adventure in the heart of North America.

In conclusion, California offers a multitude of activities that will satisfy all travelers. Whether you are fascinated by natural landscapes, the dynamic culture of cities, or culinary experiences, this state has something to offer. The options are endless and depend only on your travel style and interests. Make your stay in California an unforgettable and enriching journey.

What budget should you plan for 15 days in California?

Planning a two-week trip to California requires a precise estimate of major expense items. For a 15-day stay, the average budget can vary between 2,500 and 4,500 euros per person depending on the season, accommodation choices, and the pace of activities. Between major cities like San Francisco, Los Angeles, or San Diego, distances are substantial, which implies renting a car or using internal flights. Accommodation can range from affordable hostels to charming hotels, including quirky lodgings in national parks or along the coast. You should also budget for must-do activities: a visit to Venice Beach, exploring Sonoma Valley, a crossing to Santa Catalina, or excursions to the Channel Islands archipelago. Gas, meals, park and museum entry fees add to the total. Costs can vary significantly if you explore Southern California or the wilder Southeast.

What to do in California with kids for an enriching and fun trip?

California is full of family-friendly activities. Theme parks like Universal Studios Hollywood or the San Diego Zoo offer full days of entertainment, blending education and spectacle. Balboa Park in San Diego presents a unique combination of museums, gardens, and playgrounds. Beaches like Venice Beach allow younger visitors to ride the waves in a relaxed atmosphere, while street artists captivate attention. Nature lovers will enjoy walks in coastal reserves or boat trips to Santa Catalina. With its breathtaking landscapes and diversity, California is an ideal destination for family vacations, combining natural beauty, discovery, and relaxation.

What to do in California when it rains without losing the essence of the trip?

Even in the rain, California offers a wealth of sheltered activities. Major museums like the Getty Center in Los Angeles or the Exploratorium in San Francisco allow hours of exploring art, science, or history. In Hollywood, families and cinema enthusiasts can discover behind-the-scenes aspects of the 7th art through studios and covered exhibits. For culture lovers, historic neighborhoods also offer vintage shops and cozy cafés to take shelter in. Finally, in northern cities like Sacramento, the capital of California, galleries and museums provide a rewarding alternative for rainy days.

What to do in California in the evening to extend the experience?

California evenings are as rich as they are varied. In Los Angeles, the Hollywood Walk of Fame comes alive after dark, as do cultural districts offering concerts, performances, or outdoor cinema. In San Francisco, the Griffith Observatory provides a striking view of the city and its lights. For a relaxed evening, seaside strolls along Venice Beach let you enjoy a bohemian vibe fueled by street artists. Finally, in the Sonoma Valley, evening wine tastings appeal to terroir enthusiasts. Whether one is fond of culture, nature, or nightlife, California meets all nocturnal desires.

Explore Southern California: what not to miss?

Southern California is full of iconic sites, balancing natural beauty with urban buzz. From Venice Beach to Santa Catalina, coastal landscapes provide an ideal playground for outdoor enthusiasts. Los Angeles, a sprawling city, offers immersion in cinema and alternative culture, while San Diego blends beaches, historic neighborhoods, and family attractions. The southeastern part of California, drier, reveals striking deserts and national parks, perfect for nature lovers.

What is the capital of California and what can be discovered there?

The capital of California, Sacramento, often sits off the usual itineraries, yet it deserves a visit for its historical and cultural richness. The city is notable for its Gold Rush heritage, its renovated downtown, and its museums, such as the California State Railroad Museum. Located between Napa Valley and the Sierra Nevada, it also serves as an excellent gateway to the stunning interior landscapes of California.

This article was written with the help of artificial intelligence, then corrected, expanded, and validated by the editors.