Taxes 2023: declaration, scale and exemption thresholds

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It is now official, the income tax scale will be increased by 5.4% in 2023. Indeed, in order to contain the effects of inflation on the level of taxation of French taxpayers, the law of finances for 2023 therefore raises the brackets of the tax scale applicable to income received in 2022 to 5.4%, i.e. a rate almost 4 times higher than that of this year.

“It is proposed to index the income tax scale applicable to income for the year 2022 in the same proportions as inflation, in order to maintain an identical level of taxation at stable income in constant euros. the absence of such indexation, the taxes of the French would have increased by the order of 6.2 billion euros”.

Finally some good news for French taxpayers! Many of them will pay less tax in 2023. In question, the reindexing of the income tax scale which will be indexed to inflation and will be revalued by 5.3% in 2022. “The revaluation will be based on the level of inflation in 2022, around 5%. The French will not pay more taxes because of inflation”, Bruno Le Maire had already announced on September 1 to Les Echos. Finally, as Le Monde reports, Bercy unveiled its economic forecasts as part of the 2023 finance bill and revised its inflation forecast for the year 2022 to 5.3% against 5% expected in July, at 4.2% against 3.2% for 2023. In practice, therefore, this means that all tax brackets (0%, 11%, 30%, 41% and 45%) will all be reassessed by 5.3%, in the spring of 2023 at the time of the tax return of taxpayers.

If the amount of the withholding tax made on your 2021 income is lower than that calculated from your tax return made in 2022, you will have to pay the difference from this Monday, September 26. Indeed, the levy will take place on Monday for all taxpayers who still had an amount due on their tax notice, but also for those who benefited in January 2022 from an “advance of reduction or tax credit that is too large “, according to the General Directorate of Public Finance (DGFP).

Regarding the procedure for the collection of the sum, if the amount “is less than or equal to 300 euros”, it will be in one go, this Monday, September 26. On the other hand, be aware that if the amount is above this threshold, then the payment will be debited to you in four installments: the first quarter on Monday, then October 27, November 25 and December 27, 2022.

The tax administration will reimburse around 6.2 million households next September, according to Les Echos. This payment follows the abolition of the TV license fee (138 euros per year in metropolitan France and 88 euros in the overseas departments), recorded during the amending finance bill of August.

Not all taxpayers will be affected: these are households who have opted for a monthly payment of the housing tax and the contribution for public broadcasting, both levied at the same time. People who are already totally exempt from housing tax will therefore be reimbursed for the additional payments already made. From this Tuesday, September 6, if you were part of the monthly taxpayers and you had no housing tax to pay, the sums which were withdrawn from you in 2022 should therefore have been refunded to you. If you want to check your bank account, be aware that the transaction should indicate as issuer “DGFIP FINANCES PUBLIQUES” with the title of transfer “REMB. EXCD. TAX” preceded by the contract number, specifies the Service-public.fr site.

As for the 20% of households that still pay the housing tax, the amount corresponding to the fee will be subtracted from the monthly payment from this fall.

After completing your 2021 income tax return, you have certainly received an email from the administration to consult your opinion and correct it if necessary. Since August 3, 2022, it has been possible to correct your information online by logging into your personalized space and then clicking on “Access online correction”.

You will be able to fill in certain fields that are sometimes forgotten, such as donations to associations or union dues. On the other hand, it is impossible to rectify a family situation: for this, it is necessary to send a paper declaration to the tax center on which you depend, accompanied by “an explanatory letter requesting that this declaration cancel and replace the online declaration”.

This online rectification service is open until December 14, 2022, only on PC and not on tablet and smartphone. For declarants in paper version, it is necessary to contact the tax office directly by sending it a corrective letter. It is also possible to post a new declaration with the mention “CORRECTIVE, CANCELLED AND REPLACED DECLARATION”.

The French began to receive their tax notices on income for 2021 at the end of July 2022. As every year since the introduction of the withholding tax, it is therefore time to take stock. The state announced that 10.7 million tax households owed money to the tax authorities. But there are 13.7 million waiting for a refund from the administration.

These taxpayers include those who have not reported a significant drop in income or who have not reported the birth of a child. Result: their withholding tax rate was too high in 2021. People who declared for the first time in 2021 expenses entitling them to tax reductions and credits (childcare, employment of an employee at home, rental investments etc.) will also receive money from the State.

In total, the government plans to repay 11.5 billion euros and collect 22.5 billion euros. The regularization will therefore be rather to his advantage.

Have you paid too much income tax this year? Reimbursement day could have arrived as early as this July 21. Indeed, the Directorate General of Public Finance (DGFiP) will reimburse taxpayers benefiting from tax reductions or credits or who have paid too much tax by withholding at source from July 21 or August 2. Indeed, it is possible that the deduction at source made by the tax authorities was “greater than the final amount of the tax”, specifies the Ministry of the Economy. In addition to this error in the deduction at source, there is also the case of tax credits. In these cases, “a refund of tax reductions or credits for certain expenses incurred in 2021” will be made. This concerns in particular “donations, expenses for home employment, childcare or even rental investments”. Regarding the amount returned, it is equal to “the balance of the tax reductions and credits to which the taxpayer is entitled, due to the 60% advance which may already have been paid in January 2022”.

The tax filing campaign has begun! From this Thursday, April 7, the French can begin to declare their 2021 income. French households have until May 31 to do so in the event of a paper declaration, and between May 24 and June 8 for online declarations according to their residence departments. Indeed, Bercy has decided to postpone the deadline from May 19 to 31 and to grant 12 additional days to taxpayers who plan to file their tax return via the paper form. In question, the delays in sending the pre-filled document to certain users concerned. Note that this postponement of date also concerns French people residing abroad and be aware that the stamp of La Poste is proof of the dispatch on time.

As a reminder, online declaration of income is now mandatory, except if it is your first tax return, if the taxpayer’s domicile is located in a “white zone” or if you do not have is not internet or are unable to complete the procedure online.

This year, faced with the record rise in fuel prices, there will be some new features, such as the revaluation of the mileage scale.

Indeed, faced with the rise in diesel and gasoline prices, the government has decided to increase this scale by 10% to help “the heart of the middle class”, according to the Ministry of the Economy. In practice, taxable French households will this year be able to deduct part of their fuel expenses as business expenses. According to the government, this measure should concern 4.3 million households declaring their actual costs, of which 2.5 million are actually taxed.

In addition, be aware that the Macron bonus, which has been extended in 2021, will be exempt from tax up to a limit of 1,000 euros for any employee earning less than three times the minimum wage (gross), and up to 2,000 euros for companies with less than 50 employees having concluded a profit-sharing agreement or promotion of so-called “second line” professions.

As every year, some French people will not have to pay tax in 2022. Indeed, only workers who earn enough money to be able to support such expenses are taxable. Of course, this is also true for the inactive, whether they are the unemployed, the long-term sick or retirees who have already liquidated their rights.

However, below a certain level of annual income, the tax administration decides to exempt certain taxpayers from paying tax. As a reminder, due to inflation at the end of this year 2021, the slices of the income tax scale will be increased by 1.4% for the taxation of income received in 2021. Objective: lower tax on the income to be paid by taxpayers and increase the purchasing power of the French.

The threshold for not paying tax in 2022 will be:

Here is the list of the main income received in 2021 already appearing on your 2022 tax return.

Be careful, however, to check these pre-filled incomes carefully because errors may appear and you will have to correct them yourself.

The General Directorate of Public Finance has warned taxpayers against certain scams. “Currently various scams are spreading by usurping the identity of the Directorate General of Public Finances (DGFiP)”, warns the tax administration on its site. Here are the 3 scams to avoid when you declare your income:

Above all, the tax service alerts on certain websites which refer to fraudulent premium rate numbers (in 0 899…, or 0891…) to reach the public finance centres. The DGFiP ensures that joining the Public Finance Centers is free and explains “do everything possible to have them closed”. If you wish to contact the tax information services for individuals about your tax return to find out which boxes to tick, the tax authorities remind you that the numbers to use are:

The DGFiP also warns of email scams with “sometimes false forms attached” which aim “to usurp the email addresses of the DGFiP” and which “target companies in particular”. The DGFiP invites you to be very vigilant about the content of the messages you receive and gives the various signs and details that can reveal that it is a fraudulent message:

If you have any doubts about the origin of this message, do not respond. In order to verify its origin, the DGFiP specifies that you can have access to the email address of your business tax service (SIE) on your tax notices or on the contact page of its site.

The third scam to which the tax authorities are alerting are scams involving false transfer orders, particularly aimed at companies and which “cause an employee to make a bank transfer to a fraudulent account, by usurping the identity of the real creditor”. Employees who declare their income are most often contacted by “mail, telephone or email”. These fraudsters favor sending emails that “include fraudulent bank details as attachments”. The employee is thus invited to “make a transfer on fraudulent bank identity statements”. According to the impots.gouv.fr website, there are several types of transfer order fraud:

In order to recognize this type of scam, the DGFiP once again gives tips for not being trapped and knowing how to spot suspicious elements:

Haven’t completed your 2022 income tax return for 2021 yet? If you haven’t reported your income online since midnight Wednesday, June 8, you are now officially a latecomer. You therefore risk an increase of 10%. The increase may even increase further in the event of non-regularization. As soon as you receive a letter from the tax authorities, the late penalty increases to 20%. Beyond 30 days of delay, the fine will increase by 40%.

As detailed on the website of the Ministry of the Economy, however, there are a few reasons for you to benefit from a request for a free rebate so as not to pay a late payment penalty:

“In the case of a request concerning the 10% increase following late payment, prosecution costs and default interest due under Article L. 209 of the Book of Tax Procedures, the request must be addressed to the Individual tax service (SIP) or to the treasury issuing the notice of payment”, specifies the ministry.

Watch your bank account, you could well have a good surprise. The refund of income tax overpayments begins this Tuesday, July 20. With the introduction of the withholding tax, some taxpayers were deducted from amounts that were too high compared to the real income declared to the tax authorities this spring. “This may be the case if, for example, your income has fallen and you have not reported it to the tax authorities or if you have delayed in declaring the birth of a child which entitles you to half a additional share”, specifies the General Directorate of Public Finance to BFMTV.

This concerns many taxpayers, rich or less rich, since last year, 14.5 million tax households benefited from these refunds. Reimbursements begin this July 20 and will then continue on Friday August 6. There are several scenarios in which you may be entitled to a tax refund. “This may be the case if, for example, your income has fallen and you have not reported it to the tax authorities or if you have delayed in declaring the birth of a child which entitles you to half a additional share”, specifies by way of example the tax authorities. Also affected by these refunds are taxpayers eligible for tax credits or reductions (home employment, childcare, etc.).

Note that if you are in this case, you just have to wait for a transfer from “DGFIP FINANCES PUBLIQUES” to appear on your account under the name “REMB IMPOT REVENUS”. Indeed, you do not have to do anything as long as the tax authorities have your bank details. Otherwise, do not panic, you will receive the overpayment of your taxes by check.

The first notices of housing tax will be sent this Wednesday, September 29. In practice, it is an email informing you of its availability in your online space on impots.gouv.fr. As the website of the Ministry of the Economy explains, “since 2018, the housing tax has been gradually decreasing for all French people”. Indeed, only 20% of French people have to pay it today. “In 2021, 80% of French people no longer pay it. For the remaining 20% ​​of households, the relief is 30% in 2021. It will be 65% in 2022. In 2023, no household will pay tax anymore. ‘dwelling on his principal residence’. Be careful however, if you have a second home, you will continue to have to pay the housing tax. Note that those who have opted for the monthly payment will only receive their opinion around October 20.

But do you know how much you have to earn not to pay the housing tax?

Here are the income ceilings not to be exceeded according to information from Bercy:

Last days to complete your tax return. The tax return campaign that began on April 8 is nearing its end. For the few people still authorized to file their declaration via a paper form, taxpayers who do not have the Internet or who do not master computer tools, the deadline was set for May 20 at midnight to submit it to their public finances. For the rest of the taxpayers who declare their income online, the deadlines for declaring your income vary according to your department and extend until June 8. Taxpayers living in departments from 01 to 19 had until May 26, while those living in departments from 20 to 54 have until midnight on Tuesday, June 1 to complete their tax return. If you do not do so by then, you expose yourself to the payment of late payment penalties.

For departments ranging from n°55 to 974/976, the deadline for filing your tax return is Tuesday, June 8 at 11:59 p.m. This will be the last deadline before receiving penalties.

Thus, if your department is between 01 (Ain) and 19 (Corrèze), you have until May 26 to complete your tax return. For departments ranging from 20 (Corsica) to 54 (Meurthe-et-Moselle), the deadline is June 1 to declare your income. Finally, for departments ranging from number 55 (Meuse) to 976 (Mayotte), the deadline is June 8, 2021. This year to simplify the process for taxpayers, Bercy has decided to update its mobile application impots.gouv . “Eligible users will be able to view their automatic declaration, which is a major step forward, especially for young workers”, assured Bercy in particular last March in a press release. “Completely revised, it provides better performance and greater navigation comfort”, details the government site.

Via the application, you will also be able to consult your tax returns, but also your income tax, housing tax or property tax notices. You can also pay these and refer to the history of your last payments made online. Updating your profile (email, password, telephone number, dematerialization options) is also available. In addition to a more modern and simpler presentation for the user, the new application allows in particular a simplified payment, a more secure connection thanks to facial recognition or fingerprints.

Please note, as France 3 reminds us, not everything is possible on the application. For example, it is impossible to modify your withholding tax rate, you have to go to your Personal Space on impots.gouv.fr.

As Capital reminds us, last spring, the government announced the introduction of a simplified pre-filled declaration called simplified declaration. Objective: to facilitate the procedures of the 12 million taxpayers who must declare their income. All the information held by the administration is pre-filled there. If you have had a birth, adoption, taken in an adult child or received child support, you are eligible. You will receive an email from Bercy inviting you to check the information on your personal space on impot.gouv.fr. It is very important to check everything.

This year with the health crisis, teleworking costs will be exempt “within the annual limit of 550 euros” if you have benefited from the payment of a specific allowance by your company. If you have chosen to deduct your actual expenses, you also benefit from an income tax exemption for your professional expenses up to 550 euros per year when your activity “was carried out in the form of teleworking at home”.

Be careful when completing your 2021 tax return. Since 2018, taxpayers can choose the taxation of income from their investments. As Mieux Vivre Votre Argent reminds us, you can therefore choose, each year, between “a fixed rate of 30% (12.8% for the single flat-rate deduction (PFU) and 17.2% for social security contributions) and the scale progressive income tax (IR)”. Depending on the economic site, the choice is adapted to each person’s income and level of taxation. Impossible, therefore, to say which is the best without studying each specific situation.

According to the Ministry of Economy, Finance and Recovery, more than eight million people concerned did not check the “2OP” box when it would have been beneficial to them. Moreover, 10% of these taxpayers could have saved at least 120 euros. During their 2021 press conference, Bercy specified: “In the online declaration (Editor’s note: for the year 2020), we informed users eligible for scale taxation in cases where they forgot to tick the 2OP box. They could correct as many times as they came back to their statement online.”

In comments reported by Better Living Your Money, Bercy specifies that the 2OP box is checked by default for those who chose this option last year, in order to avoid oversights. “And if the device is no longer favorable to them, we also tell them,” it says. You can therefore rely on the advice of the tax authorities to leave this box checked or not, whether your declaration is in digital or paper format. Online, you can find this box “on the Summary-Signature screen, next to the tax amount”.

Savings of more than 225 million euros. Here is the sum that 8.1 million tax households could have made last year, if they had taken the trouble to tick the 2OP box on the tax return, according to estimates from the Le Revenu website.

Indeed, this box, which often goes unnoticed, can make you pay less tax than expected. Instead of the single flat-rate levy (PFU or “flat tax”) of 30% including 17.2% social security contributions, it allows you to submit all the income from your investments to progressive income tax: earnings from savings accounts banks, stock dividends, capital gains, bond coupons, etc.

In 2019, 20% of tax households did not bother to tick this box. Yet they had every interest in it. This is revealed in a publication in the Official Journal of February 25, published as part of a ministerial response. As part of the right to error, the Ministry of Action and Public Accounts invites taxpayers who have not chosen scale taxation in 2019 to rectify the situation by “formulating a request from their secure space on taxes .gouv.fr.

The tax filing campaign has begun! From this Thursday, April 7, the French can start declaring their 2021 income. French households have until May 19 to do so in the event of a paper declaration, and between May 24 and June 8 for online declarations according to their departments of residence. This year, faced with the record rise in fuel prices, there will be some new features, such as the revaluation of the mileage scale.

Indeed, faced with the rise in diesel and gasoline prices, the government has decided to increase this scale by 10% to help “the heart of the middle class”, according to the Ministry of the Economy. In practice, taxable French households will this year be able to deduct part of their fuel expenses as business expenses. According to the government, this measure should concern 4.3 million households declaring their actual costs, of which 2.5 million are actually taxed.

In addition, be aware that the Macron bonus, which has been extended in 2021, will be exempt from tax up to a limit of 1,000 euros for any employee earning less than three times the minimum wage (gross), and up to 2,000 euros for companies with less than 50 employees having concluded a profit-sharing agreement or promotion of so-called “second line” professions.

As every year, some French people will not have to pay tax in 2022. Indeed, only workers who earn enough money to be able to support such expenses are taxable. Of course, this is also true for the inactive, whether they are the unemployed, the long-term sick or retirees who have already liquidated their rights.

However, below a certain level of annual income, the tax administration decides to exempt certain taxpayers from paying tax. As a reminder, due to inflation at the end of this year 2021, the slices of the income tax scale will be increased by 1.4% for the taxation of income received in 2021. Objective: lower tax on the income to be paid by taxpayers and increase the purchasing power of the French.

The threshold for not paying tax in 2022 will be:

The General Directorate of Public Finance has warned taxpayers against certain scams. “Currently various scams are spreading by usurping the identity of the Directorate General of Public Finances (DGFiP)”, warns the tax administration on its site. Here are the 3 scams to avoid when you declare your income:

Above all, the tax service alerts on certain websites which refer to fraudulent premium rate numbers (in 0 899…, or 0891…) to reach the public finance centres. The DGFiP ensures that joining the Public Finance Centers is free and explains “do everything possible to have them closed”. If you wish to contact the tax information services for individuals about your tax return to find out which boxes to tick, the tax authorities remind you that the numbers to use are:

The DGFiP also warns of email scams with “sometimes false forms attached” which aim “to usurp the email addresses of the DGFiP” and which “target companies in particular”. The DGFiP invites you to be very vigilant about the content of the messages you receive and gives the various signs and details that can reveal that it is a fraudulent message:

If you have any doubts about the origin of this message, do not respond. In order to verify its origin, the DGFiP specifies that you can have access to the email address of your business tax service (SIE) on your tax notices or on the contact page of its site.

The third scam to which the tax authorities are alerting are scams involving false transfer orders, particularly aimed at companies and which “cause an employee to make a bank transfer to a fraudulent account, by usurping the identity of the real creditor”. Employees who declare their income are most often contacted by “mail, telephone or email”. These fraudsters favor sending emails that “include fraudulent bank details as attachments”. The employee is thus invited to “make a transfer on fraudulent bank identity statements”. According to the impots.gouv.fr website, there are several types of transfer order fraud:

In order to recognize this type of scam, the DGFiP once again gives tips for not being trapped and knowing how to spot suspicious elements:

Watch your bank account, you could well have a good surprise. The refund of income tax overpayments begins this Tuesday, July 20. With the introduction of the withholding tax, some taxpayers were deducted from amounts that were too high compared to the real income declared to the tax authorities this spring. “This may be the case if, for example, your income has fallen and you have not reported it to the tax authorities or if you have delayed in declaring the birth of a child which entitles you to half a additional share”, specifies the General Directorate of Public Finance to BFMTV.

This concerns many taxpayers, rich or less rich, since last year, 14.5 million tax households benefited from these refunds. Reimbursements begin this July 20 and will then continue on Friday August 6. There are several scenarios in which you may be entitled to a tax refund. “This may be the case if, for example, your income has fallen and you have not reported it to the tax authorities or if you have delayed in declaring the birth of a child which entitles you to half a additional share”, specifies by way of example the tax authorities. Also affected by these refunds are taxpayers eligible for tax credits or reductions (home employment, childcare, etc.).

Note that if you are in this case, you just have to wait for a transfer from “DGFIP FINANCES PUBLIQUES” to appear on your account under the name “REMB IMPOT REVENUS”. Indeed, you do not have to do anything as long as the tax authorities have your bank details. Otherwise, do not panic, you will receive the overpayment of your taxes by check.

The first notices of housing tax will be sent this Wednesday, September 29. In practice, it is an email informing you of its availability in your online space on impots.gouv.fr. As the website of the Ministry of the Economy explains, “since 2018, the housing tax has been gradually decreasing for all French people”. Indeed, only 20% of French people have to pay it today. “In 2021, 80% of French people no longer pay it. For the remaining 20% ​​of households, the relief is 30% in 2021. It will be 65% in 2022. In 2023, no household will pay tax anymore. ‘dwelling on his principal residence’. Be careful however, if you have a second home, you will continue to have to pay the housing tax. Note that those who have opted for the monthly payment will only receive their opinion around October 20.

But do you know how much you have to earn not to pay the housing tax?

Here are the income ceilings not to be exceeded according to information from Bercy:

Last days to complete your tax return. The tax return campaign that began on April 8 is nearing its end. For the few people still authorized to file their declaration via a paper form, taxpayers who do not have the Internet or who do not master computer tools, the deadline was set for May 20 at midnight to submit it to their public finances. For the rest of the taxpayers who declare their income online, the deadlines for declaring your income vary according to your department and extend until June 8. Taxpayers living in departments from 01 to 19 had until May 26, while those living in departments from 20 to 54 have until midnight on Tuesday, June 1 to complete their tax return. If you do not do so by then, you expose yourself to the payment of late payment penalties.

For departments ranging from n°55 to 974/976, the deadline for filing your tax return is Tuesday, June 8 at 11:59 p.m. This will be the last deadline before receiving penalties.

Thus, if your department is between 01 (Ain) and 19 (Corrèze), you have until May 26 to complete your tax return. For departments ranging from 20 (Corsica) to 54 (Meurthe-et-Moselle), the deadline is June 1 to declare your income. Finally, for departments ranging from number 55 (Meuse) to 976 (Mayotte), the deadline is June 8, 2021. This year to simplify the process for taxpayers, Bercy has decided to update its mobile application impots.gouv . “Eligible users will be able to view their automatic declaration, which is a major step forward, especially for young workers”, assured Bercy in particular last March in a press release. “Completely revised, it provides better performance and greater navigation comfort”, details the government site.

Via the application, you will also be able to consult your tax returns, but also your income tax, housing tax or property tax notices. You can also pay these and refer to the history of your last payments made online. Updating your profile (email, password, telephone number, dematerialization options) is also available. In addition to a more modern and simpler presentation for the user, the new application allows in particular a simplified payment, a more secure connection thanks to facial recognition or fingerprints.

Please note, as France 3 reminds us, not everything is possible on the application. For example, it is impossible to modify your withholding tax rate, you have to go to your Personal Space on impots.gouv.fr.

As Capital reminds us, last spring, the government announced the introduction of a simplified pre-filled declaration called simplified declaration. Objective: to facilitate the procedures of the 12 million taxpayers who must declare their income. All the information held by the administration is pre-filled there. If you have had a birth, adoption, taken in an adult child or received child support, you are eligible. You will receive an email from Bercy inviting you to check the information on your personal space on impot.gouv.fr. It is very important to check everything.

This year with the health crisis, teleworking costs will be exempt “within the annual limit of 550 euros” if you have benefited from the payment of a specific allowance by your company. If you have chosen to deduct your actual expenses, you also benefit from an income tax exemption for your professional expenses up to 550 euros per year when your activity “was carried out in the form of teleworking at home”.

Be careful when completing your 2021 tax return. Since 2018, taxpayers can choose the taxation of income from their investments. As Mieux Vivre Votre Argent reminds us, you can therefore choose, each year, between “a fixed rate of 30% (12.8% for the single flat-rate deduction (PFU) and 17.2% for social security contributions) and the scale progressive income tax (IR)”. Depending on the economic site, the choice is adapted to each person’s income and level of taxation. Impossible, therefore, to say which is the best without studying each specific situation.

According to the Ministry of Economy, Finance and Recovery, more than eight million people concerned did not check the “2OP” box when it would have been beneficial to them. Moreover, 10% of these taxpayers could have saved at least 120 euros. During their 2021 press conference, Bercy specified: “In the online declaration (Editor’s note: for the year 2020), we informed users eligible for scale taxation in cases where they forgot to tick the 2OP box. They could correct as many times as they came back to their statement online.”

In comments reported by Better Living Your Money, Bercy specifies that the 2OP box is checked by default for those who chose this option last year, in order to avoid oversights. “And if the device is no longer favorable to them, we also tell them,” it says. You can therefore rely on the advice of the tax authorities to leave this box checked or not, whether your declaration is in digital or paper format. Online, you can find this box “on the Summary-Signature screen, next to the tax amount”.

Savings of more than 225 million euros. Here is the sum that 8.1 million tax households could have made last year, if they had taken the trouble to tick the 2OP box on the tax return, according to estimates from the Le Revenu website.

Indeed, this box, which often goes unnoticed, can make you pay less tax than expected. Instead of the single flat-rate levy (PFU or “flat tax”) of 30% including 17.2% social security contributions, it allows you to submit all the income from your investments to progressive income tax: earnings from savings accounts banks, stock dividends, capital gains, bond coupons, etc.

In 2019, 20% of tax households did not bother to tick this box. Yet they had every interest in it. This is revealed in a publication in the Official Journal of February 25, published as part of a ministerial response. As part of the right to error, the Ministry of Action and Public Accounts invites taxpayers who have not chosen scale taxation in 2019 to rectify the situation by “formulating a request from their secure space on taxes .gouv.fr.