As an accounting firm based in Lyon, we meet every month to offer you the best of the French tax and accounting news.
13/04/2023 : Opening of the online income tax return service.
The deadlines are set according to the Département of residence:
- 25 May 2023 at 11.59 pm: Départements 1 to 19 and non-residents;
- 1 June 2023 at 11.59pm: Départements 20 to 54;
- 8 June 2023 at 11.59 p.m.: Départements 55 to 974/976.
Paper can be submitted until 22 May 2023.
Companies subject to VAT:
Deadline for filing:
- the European service declaration (ESD) for intra-Community transactions carried out in March 2023.
- the recapitulative statement of customers for intra-Community transactions carried out in March 2023.
17/04/2023 : Withholding tax on investment income:
Deadline for filing:
- the declaration relating to March 2023 of withholding tax on income from bonds and other negotiable debt securities (declaration no. 2753);
- the declaration for March 2023 concerning withholding taxes on income from transferable securities (declaration no. 2777).
30/04/2023 : Deadline to apply for the wood energy allowance on the exceptional energy allowance portal.
This exceptional aid is intended for households that use wood as main source of heating. It concerns 2.6 million households. To benefit from it, you must :
- have a reference tax income of less than €27,500
- live in France;
- not have benefited from the fuel oil voucher (cannot be combined).
The amount of this aid varies between €50 and €200 depending on the income and composition of the household and the type of firewood used (pellets on the one hand, logs, sticks or chips on the other).
Good to know !
The Banque de France doubles its growth forecast for 2023
According to the Banque de France, the reason for this is lower inflation (particularly in energy) than forecast and higher growth in world demand.
Thus, its growth forecast amounts to 0.6% of the gross domestic product against 0.3.% previously.
Its forecast remains lower than those made by the OECD (0.7%) and by the government (1%).
The barometer of consumer price inflation is also down and is expected to average 5.4% annually in 2023, compared to 6% previously.
Renewal of the exceptional aid for hiring apprentices
Last year, more than 800,000 contracts were signed. The exceptional aid for hiring work-study students will be extended for the current year to further the goal of reaching one million apprentices by 2027.
Which contracts are concerned?
Apprenticeship contracts and professionalisation contracts concluded between 1 January and 31 December 2023 to prepare for a diploma, concluded with employees under the age of 30.
For which companies?
All companies are eligible. No condition is required for those with less than 250 employees.
Terms and conditions:
It is paid during the first year of the contract, monthly, and managed by the Agency for Services and Payment (ASP).
Amount of aid:
The aid amounts to a maximum of €6,000. It covers 100% of the salary of an apprentice under the age of 18, 70% of the salary of an apprentice between the ages of 18 and 20, 60% of the salary of an apprentice between the ages of 21 and 25, and approximately 30% of the salary of an apprentice aged 26 and over.
It covers more than half of the salary of an employee on a professionalisation contract under the age of 18, more than 40% of the salary of a young person between the ages of 18 and 20, and around 30% of the salary of a young person between the ages of 21 and 29.
Please note that it cannot be combined with the aide unique for apprentice employers (€6,000), but it can be combined with the specific aid for apprentices with disabilities.
Changes in coverage for Covid-19 screening tests
Until 1 March 2023, the French National Health Insurance covered 100% of Covid tests for vaccinated persons. With the improvement of the health situation, a co-payment is introduced for Covid-19 antigenic, PCR and serological screening tests, without distinction between vaccinated and non-vaccinated persons and without prior medical prescription. The cost to the insured person is 30% of the cost of the test if it is carried out by a doctor or pharmacist and 40% if it is carried out by a nurse or physiotherapist.
However, full reimbursement remains in place for those most at risk, such as those over 65 or under 18.
Pensions: what will your CSG rate be in 2023?
The Contribution Sociale Généralisée (CSG) is a tax levied on all income, including retirement pensions. Pensioners whose reference tax income is below a certain threshold are partially or totally exempt from the CSG. This exemption and the rate of the CSG are calculated according to the reference tax income of the pensioner’s tax household and the composition of that household.
The rate is updated annually to reflect changes in prices excluding tobacco, recorded in 2021. The scale applicable in 2023 is increased by 1.6% in accordance with the change in consumer prices, excluding tobacco, recorded in 2021.
The reference tax income is revalued by 1.6% for 2023. Together with the number of units in the household, it determines the CSG rate applied to the income of pensioners for one unit: exemption (< €11,614), reduced rate of 3.8% (€11,615 to €15,183), median rate of 6.6% (€15,184 to €23,563) and standard rate of 8.3% (>€23,563).