Title I: Direct taxes and similar levies

The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid and the benefits granted, before application of article 80 sexies, the second sentence of the first paragraph of 1° of Article 81, 3° of the article 83 and the…

1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed on the progressive income tax scale in the last year for which the tax was established on the date of the payment provided for in 1 of article 1663…

I. – 1. The tax authorities calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the income mentioned in 1 of article 204 A, after deduction of the tax credits corresponding to this income provided for by international tax treaties, and this same income for their amounts determined…

1. The calculation and implementation conditions provided for in I of article 204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solidarity pact; 2° Death of one of the spouses or one of the partners bound by a civil solidarity pact subject to joint taxation; 3° Divorce, termination of a civil solidarity pact or…

I. – The amount of the levy referred to in article 204 A may be adjusted upwards or downwards at the taxpayer’s request. However, when a change in the situation mentioned in 1 of article 204 I has occurred, no application for modulation may be made until this change in situation has been declared. II. – The taxpayer may freely choose to increase the rate mentioned in articles 204 H…

The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204 C or in respect of the following year and pay the amount in accordance with the conditions set out in article 1663 C (3). The amount of the payments due the year following the start of the…

When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the portion of the advance payment corresponding to the profits or income in this category. This request is taken into account as from the payment provided for in article 1663 C which…

1. The tax rate for the tax household is, at the taxpayer’s option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a civil solidarity pact subject to joint taxation. 2. The individualised rate for the spouse or partner who personally had the lowest income during the last year for which tax was assessed is…

The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and who are able to do so. In other cases, taxpayers use the other means made available to them by the administration.