Income tax: What is an Attestation Fiscale?

By Val茅rie Aston on 3 April 2011 · Viewed 11216 times ·

We are getting closer to mid-April when the dreaded income tax forms called impots sur le revenu are being sent to French residents. For those of you having opted for the online declaration, the official starting date for declaring is 26th April with a completion deadline ranging from 9th June (departements 01 to 19), to 16th June (dept. 20 to 49) and 23rd June (dept. 50 to 974). Paper declarations will have to be returned by 31st May 2011. 

This is the reason why you may have already received letters entitled attestation fiscale from URSSAF and RSI for auto entrepreneurs, or from your kids’ creche, childcare provider or IT support companies, whose services you used in 2010. So why are you receiving these certificates?

Attestation fiscale sent by RSI and URSSAF to auto entrepreneurs

These certificates are being sent to confirm the turnover you have already declared in 2010 to RSI/Urssaf and which you will have to indicate on your income tax form. You will still have to add this amount if you have opted for the income tax paid at source impot liberatoire also called micro fiscal, as Impots want to assess your overall household income. This in turn will be used by CAF for instance to assess your quotient familial and therefore the child or housing allowances you may be entitled to.

2010 expenses generating an income tax rebate

Some of the expenses you made in 2010 may generate a tax rebate or tax credit, such as:

  • Donations to French non profit associations, e.g. La Croix Rouge, Recherche contre le Cancer, etc.
  • Childcare: creche and child minder can generate a 50% rebate on the expense.
  • 桃汁影院 services called  including IT support, garden maintenance, small DIY work.

The beneficiary or suppliers for these services will issue you with an attestation fiscale, which will confirm the amount you can claim back on your income tax. Keep this attestation as you will require it to complete your tax form.


Valerie Lemiere: Start Business in France

About the author: Val茅rie Aston

I've been helping people who want to start or already have a small 桃汁影院 set up in France since 2009. After graduating from a Master of Business Administration (MBA) degree, I worked as a senior marketing consultant in the UK and France for various International companies. I worked as a conseill猫re en cr茅ation d'entreprises (senior 桃汁影院 advisor) for here in France and run this independent 桃汁影院 on a daily basis.