Question 18132 — income tax

Summary

Ms. Amélia Lakrafi draws the attention of the Minister of Action and Public Accounts to the terms of application of withholding tax for French people returning from international mobility in 2019. For those interested who only had resources of foreign origin during their mobility, the year of departure from France was synonymous with double taxation, they being forced to pay income tax in France for year n-1, at the same time as the tax obligations for year n in their country of residence. Conversely, this double taxation was “compensated” by the fact that the year of return to France was for them, a year without income tax. The entry into force of the withholding tax on January 1, 2019 is unfavorable to them from this point of view, compared to what their tax obligations would have been prior to the implementation. implementation of this measure. For the good acceptance and good understanding of this reform, all measures have been taken by the authorities so that the French do not suffer any negative effects, particularly on the financial level. This is in particular the philosophy of the system of installments put in place on credits and tax reductions. In view of these elements, she would like to know whether any particular arrangements have been made been planned to compensate for the unfavorable effects of this reform for French people returning from abroad.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.