Section VIII: Income tax deducted at source

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.