Withholding tax: What does the 2018 tax notice contain?

Collection at source raises many questions. The 2018 tax notice, which arrives these days, already gives valuable indications. investissement défiscalisant
The first 2018 income tax notices for 2017 come in the mailboxes or are available in the personal secure space of taxpayers on impots.gouv.fr. They already give early indications of the withholding tax according to the choices made at the time of the declaration of income. At the end of the notice, a heading entitled “Information on withholding tax in 2019” gives details of the deduction for wages and other income.
What rate retained on wages? comment défiscaliser en immobilier
Thus, the tax notice gives the personalized rate (household or individual) that will be used as a calculation for the withholding on the wages collected from the end of January 2019 and which will be communicated to the employer. The neutral rate, that of a single person without children, was chosen by only 1.1% of households according to the DGFIP.
For singles, there is only one rate. For couples, the opinion proposes the alternative: it communicates on the one hand the rate for the home (which will serve as a calculation for both salaries) and on the other hand the individualized rate for the declarant 1 and that of the declarant 2 These rates can be very different if the income gap is large. The tax notice states that “this option does not change the total amount withheld at source for the household”. However, the tax household has until September 15, 2018 to easily change this option (home rate or individualized rate, or neutral rate) by going to the website impots.gouv.fr. After (and until about November), he could still change his choice, but he should address the tax center, explained Bruno Parent, director of the DGFIP, at a press point in July 2018.
And the land revenue?
Although movable (financial) incomes have long been the subject of a withholding tax by banks or insurers on behalf of the State, this is not the case for property do not benefit from a “collecting body” according to the terminology of the tax administration. It is the taxpayers who are required every year to indicate it on their tax return.
Thus, to collect at source the taxes due on these property revenues – or all other “incomes without a collecting organism” -, the tax administration has calculated, on the basis of the property income for the year 2017, the down payment monthly amount to be deducted from January 2019. Its amount is indicated on the tax notice either in the tax household column if it is a common income, or in the column declaring 1 or declaring 2 s’ these are individual incomes (for example, the rental income from real estate belonging to one of the members of the tax household).
The social security charges on property income 2017 are also calculated in the same way and the monthly payment is indicated on the tax notice. It is the sum of the two (taxes on income and social levies) that will be taken from the bank account that the taxpayer indicated last May when reporting income. It will therefore be necessary to check that the bank account is sufficiently fueled.

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