parsnips Posted August 12, 2010 Share Posted August 12, 2010 Hi, Here is an example from a french tax authority instruction brochure of the "taux effectif" - although for a french citizen on detachment the calculation is the same for people with exempt UK earnings( note that UK tax paid is also deducted from the UK gross--see 2047 VII);EXEMPLESoit un contribuable marié, sans enfant, etdétaché à l'étranger pendant plus de 183jours au cours de l'année 2007. Il a perçu :un salaire de 40 000 € à raison d'uneactivité exercée à l'étrangerexonéré d'impôt sur le revenu, en application del'article 81 A I du CGI ;des revenus fonciers perçus en France d'un montant imposable de 8 000 €.Il a réalisé en France une plus-value de cession de titres de 7 000 € taxable à 16 %.Par ailleurs, il a effectué des dons à desœuvres d'un montant de 200 € et il a versé unepension alimentaire de 2 500 € à un ascendant. (1) IMPÔT CORRESPONDANT AU REVENU MONDIALRevenus fonciers imposables8 000 €Salaires retenus pour l'application du taux effectif :40 000 €, soit un montant imposable, aprèsdéduction pour frais professionnels, de36 000€Déduction de la pension alimentaire- 2 500 €Montant du revenu mondial : 8 000 € +36 000 € - 2 500 € =41 500 €41 500 €Droits simples, pour 2 parts, résultant de l'application du barème (Impôt correspondant au revenu mondial).3 256 €(2) IMPÔT DÛ EN FRANCEImpôt dû à raison des revenusréalisés en France (8 000 € -2 500 € = 5 500 €), calculéd'après le taux effectif :3 256 € × 5 500 € / 41 500 € = 432 €432 €Décote : 419 € - 216 € = 203 €- 203 €Réduction d'impôt relative aux dons aux œuvres : 200 € x 66 % = 132 €- 132 €Impôt sur plus-value : 7 000 € × 16 % = 1 120 €+ 1 120 €Impôt dû 1 217 €Note; if not for the fixed rate taxation of the capital gain he would have paid only 97€ tax in France. Link to comment Share on other sites More sharing options...
Will Posted August 12, 2010 Share Posted August 12, 2010 Well, parsnips, that's even more confusing. It bears no resemblance to anything we have been told by either accountants or the tax office, I'm sure that plus-values don't enter into our calculation. I rather suspect that if they applied that principle we would end up with an even larger tax bill. Link to comment Share on other sites More sharing options...
parsnips Posted August 13, 2010 Share Posted August 13, 2010 Hi, You would only pay tax on plus-values if you declared taxable capital gains. The point of the example (in this thread) is to show that the system of "taux effectif" does NOT simply aggregate your global income and then take the marginal tax rate which would apply to the last € of that global income (in the example that would be 14%) and tax the french income at that rate. In effect the sum of tax due on the global income is expressed as a percentage of the global income and that percentage is used as the rate of tax on the french income. It therefore takes into account the tax free part and the lower rates. It will not usually bear any resemblance to any of the rates shown in the barème tables , and will be, in most cases, much lower. ( In the example it is actually 7.85% - before application of the decote) Link to comment Share on other sites More sharing options...
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