By Sarah Belouezzane
The subject stirred lunches of family and meetings of friends for the past few weeks: what sauce values Do we be ate with the introduction of the withholding of income tax from the 1 er in January 2018? Although the government remember that for most citizens, nothing changes, taxpayers, themselves, continue to worry. Especially that remain, in the project reform, some gray areas that are likely to surprised many.
“The government presented the reform as a simplification, but in reality it is not so” says Jean-Pierre Lieb, tax lawyer at Ernst & Young. He cites as evidence the fact that with this reform the taxpayer pays an income tax “without have a clear vision of all money that goes perceive over the year or the potential relief that it could have “.
Tax: the withholding tax, political reform
“The taxpayer will move money to the State”
already in force in most European countries, the device provides that from 1 er in January 2018, the Income Tax directly charged on the employer from the wages of the taxpayer, then the employee receiving emoluments net of taxes. In addition, each will pay his taxes reaped revenues during the current year and not on the previous year. Which will lead to the state a blank year for taxes of 2017. The idea is not to do pay two years of taxes of a sudden the taxpayer ( the 2017 normally due in 2018 and that of 2018). But, as noted M e Lieb, “In January, we do not necessarily know if we will invest in housing rental, if will be increased or if our family is going to change. ”
Because according to the new system, the amount of tax will be calculated based on the salary of the current year and the family situation, and will take more into account, according to tax specialists, potential tax loopholes . Result, the amount paid to the state may be greater than what will eventually be payable by the worker. This is where the rub: with this device, it will expect September of the following year for receive a check equivalent to the overpayment of state. Time to make his tax return and that the authorities calculate the amount to remit .
Clearly, says Antoine Colonna, the firm Norton Rose Fulbright, “the taxpayer will advance money to the state, which will make it only several months later without interest ‘ . What defends the government: “the state will not realize a cash gain on the backs of taxpayers (…) it is therefore wrong to say that french will have their taxes increase because of withholding “insists Christian Eckert, State Secretary in the budget.
Modulate his collection
For if the situation of the person changes imposed, it is always the possibility of modulate his collection during the year for failing to pay arrears. But beware, warn experts, it is possible to modulate the rise, but the change is very limited when the taxpayer wishes review its samples with the fall: it can only do that if he is satisfied that the amount of pay will down more than 10% and at least 200 euros. A violation of these rules may lead on a steep bill.
The problem of the gap between the amounts due and those taken by the employer will also arise for employees who, conscious of confidentiality, to ask be collected in a neutral rate. Those taxpayers who have other sources of income would in fact not their boss knows the total amount of their tax. For address this, the administration has implemented a rate calculated only on salary. And therefore do not take into account the applicant’s family situation. All things being equal, the sums will be punctured equivalent to those now paying the single living alone and chose the monthly payment. They are also the only ones who did not lose their Latin future meetings of family …