Tax credit for home employment extended to all households
The tax relief for employing a home worker or using a personal services provider becomes a tax credit for all taxpayers, including retirees and non-working people who previously only received a tax reduction. The credit equals 50% of expenses up to a €12,000 cap (increased depending on household situation). An advance of 30% of the previous year's benefit is created.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Non-taxable households that do not work (notably retirees) now receive a refund of the benefit. The National Assembly finance committee report estimated about 1.3 million gaining households, most of them retirees. Applies to 2017 expenses (tax paid in 2018).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne