Home-employment tax credit extended to all personal services and opened to jobseekers

Article 60 of Act no. 2007-290 of 5 March 2007 (enforceable right to housing) amends Article 199 sexdecies of the General Tax Code, as rewritten by Article 70 of the 2006 Amending Finance Act, before its first application. The 50% tax credit, which that Act limited to childcare and home tutoring paid by universal service employment cheque, now covers all personal services provided at home, whether by an employee or by an approved association, company or body, whatever the payment method. Besides people in work, it is opened to taxpayers registered as jobseekers for at least three months (and to couples in which each member meets one of these conditions). It applies from the taxation of 2007 income. The tax credit was extended to all households in 2017.