Section VIII: Income tax deducted at source

1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and property income, with the exception of the income mentioned in article 204 D, give rise, in the year in which the taxpayer disposes of them or they are realised, to a levy. 2. The deduction takes the form: 1°…

Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to the deduction at source provided for in 1° of 2 of article 204 A.

The advance payment provided for in 2° of 2 of article 204 A is payable: A. – Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and property income as well as life annuities for valuable consideration; B. – Notwithstanding article 204 B : 1° Alimony payments, the income mentioned in Article 62, the allowances and pensions mentioned in Article 199 quater,…

The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindecies, to 2° of b quinquies of 5 of Article 158 and to Article 163 bis G, income subject to the withholding taxes provided for in articles 182 A, 182 A bis, 182 A ter and…

The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions of articles 204 H and 204 I. The levy may be modified at the taxpayer’s request under the conditions set out in article 204 J. The rate of the levy for spouses or…

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…