Deduction at source: errors are still possible

The implementation of the tax at the source is it a good news? The opinion of Olivier Rozenfeld, president of Fidroit.

After days of questions in a loud voice, for the effective implementation of the withholding at the source on the 1st of next January has just been confirmed by the prime minister. Olivier Rozenfeld, president and partner of the group Fidroit, independent structure specialized in the accompaniment of heritage professionals, is back on this decision.

The Express : The levy at source will be beautiful and well put together in a few weeks. Is this a good or a bad news for the French ?

Olivier Rozenfeld : If you take into account the 300 million euros already invested by the tax administration, it is a positive thing, as a citizen, to say that this change will be completed. So far, as a specialist in the taxation of individuals and businesses, I can't help but to note that this change, as the government refers to as a tax reform, will not be a fiscal revolution, because there will be no decrease or increase of the tax on the income.

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It's not going to be a change in the mode of tax collection : this is neither a good nor a bad news, especially if we consider that tax collection is excellent in our country, and that 60% of French people are already wage.

do you Think that the French were sufficiently prepared for this change ?

The investigations carried out so far show that the French are in favour of this new mode of levy of tax. But at the same time, and beyond the psychological effect is evident in the perception of a net income which will be lower, this change gives the appearance to the taxpayers of greater simplicity.

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This shows that they were not aware of reporting obligations which will subsist and that they are going to have to actually deliver. It is true enough to remind that by 15 September, each taxpayer has the ability to change its sampling rate, that is to say, to choose a rate that is individualized or a neutral rate instead of the rate calculated for the household, mentioned on its notice of taxation of the income of 2017. In appearance, this choice seems simple.

Why only in appearance ?

In a couple subject to joint tax, for example, those who opt for a rate that is individualized, do they know really that it will apply only to income from activity ? That is to say, their wages for the most part, and not to their property tax or their income from assets more generally?

If we push this reasoning to the end, co-exist two rates are individualized depending on the income of each, and a third, sampling rate, whereas today, a single average rate applies to all income categories of...

The cacophony that preceded it, the maintenance on the scheduled date of the debit to the source, does it not fear mistakes more than those already recognized by the tax administration ?

The tax administration, by way of Gérald Darmanin, minister of the Action and of public Accounts, said that it was ready on numerous occasions. It is true that the agents are working on this change for several years, since it was initiated by François Hollande.

Except that, beyond this observation, it is not necessary to forget that one integrates in the device of new actors and in particular companies that are going to be, tomorrow, the collectors of the tax on the income of their employees.

Despite all their efforts and despite the quality of the professionals who will intervene, errors in the social statements personal remain possible. We talked a lot of mistakes related to homonyms. More simply, a DSN already wrong from a social point of view, may be also from a tax point of view.

The mensualisation widespread would have helped to arrive at a result almost identical with a simple, obvious. It will therefore have to pass the learning phase, and in particular the phase of introduction of the tax credit, modernization of the recovery (CIMR) put in place to avoid the joint taxation of current income 2018 and revenues to 2019, to reach finally, in 2020, a device fluid.

That is going to change the withholding at the source for you ?

? Ask us your questions by writing to onenparle@lexpress.fr or in the comments ?

Read our complete file

Collection of tax at source

Lower income : - take the lead with the tax deduction at source : 9 million households will affect advances, tax credits, tax Reductions and credits : some taxpayers will receive an advance on the 15th of January

? Olivier Rozenfeld, president of Fidroit, a specialist in property taxation, and its team of consultants will answer you on Friday on our site.