Collection at the source: what to do in the last part

Collection at the source: what to do in the last part

+ VIDEO It is indeed finally from January 2019 that the withholding at source becomes effective. Answers to the essential questions that are still being asked by the taxpayer.

It will not be a mandatory monthly payment, but a withholding tax (PAS) that will be applied to the French subject to income tax as of January 2019. In a cross-regime, the GSP should simplify the lives of some taxpayers, but the complexity of French taxation makes the transition delicate. Last minute adjustments have been made and there are still some problems, especially in the transition year 2018, which is not really a blank year.

Withholding tax for dummies

1 Can we still change the sampling rate?

The tax administration has already calculated the so-called "personalized" rate of your tax house. Without any action on your part, it is the one that will be applied. If the income of a few is very different, it may be interesting to submit an application for a so-called "individualized" rate, which will be calculated on the basis of the respective income of each pair (but ultimately it will be totally identical to be).

Third option, if you do not want your employer to know the applicable rate, the choice for a rate is "non-personalized" or "neutral". In this case, the employer applies the rate that corresponds to the remuneration of his employee, comparable to the rate that applies to a single person without children (see example). The employee must, if applicable, pay the tax authorities an amount corresponding to the difference between the application of his personal deductibility and the application of the non-personalized rate.

You can exercise these options via the online "Manage my charge" service accessible from the special section of the site Be careful, the deadline is 15 September.

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