We would have almost forgotten, but the implementation of the withholding tax resulted in substantial tax savings for many households in 2018, a “blank” year from a tax point of view.
It is not completely finished.
Some taxpayers will have the good surprise of receiving a refund in the coming days, for the portion of tax paid for the year 2018. When switching to withholding tax in 2019, the liberal professions (taxed on non-commercial profits, BNC), traders and renters of furnished accommodation (industrial and commercial profits, BIC), farmers (agricultural profits, BA), as well as company directors have benefited from an atypical system.
They were taxed only on the fraction that exceeded the earnings of the best of the previous three years (2015, 2016, 2017).
Objective, to prevent taxpayers from taking advantage of the white year to artificially inflate their income and erase more
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