One of the measures of the last finance law, the levy at the source of income tax will not see the light of day as early as 2018. The Prime Minister has just announced the postponement of this reform to1 January 2019. It should be remembered that the tax will then be levied directly by the employer on the basis of a rate transmitted by the tax authorities.
The government has decided to postpone the decision to prepare for this new change through an audit and experiment ation with voluntary participants, especially businesses, from next July. This test phase will allow us to assess the actual load borne by the latter.
The “white” year will now take place in 2018 instead of 2017. The tax terms for 2018 will remain unchanged from those applicable in 2017.
The new timetable will ensure that revenues collected in 2017 will therefore be taxed in 2018, according to the traditional rules. Income set in 2018, taxable in 2019, will benefit from preferential measures to avoid double taxation. And 2019 revenues will be taxed in 2019 through the source levy.