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Real estate advice
11 October 2019
Chalet and apartment owners in the mountains who receive rental income are affected by the PAYE system recently put in place in France. Cimalpes explains.
PAYE: definition and issues
Voted in November 2016, the PAYE (pay as you earn) reform in France entered into force on the scheduled date of 1 January 2019. For the public authorities, it is a way of eliminating the 1-year delay between the receipt of income and the payment of income tax based on the current situation of a taxpayer, whether it concerns a change in income or life events that modify their situation (marriage, civil partnership, etc.). PAYE only affects the method of tax collection and not the tax thresholds or benefits.
Patrick Duin gives us his take on PAYE (MG consultancy group)
“Like other incomes, revenue from non-professional furnished rentals, under industrial and commercial profits, are concerned by PAYE. Since 1 January, they are deducted monthly by the tax administration from the taxpayer’s account, unless the latter has opted for a quarterly payment, the first of which was collected in February with the following instalments scheduled for May, August and November. Information regarding the amount of the monthly deduction and the bank account from which the tax is collected are given on the last page of the 2018 tax notice concerning income for 2017.”
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