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Tax deduction for CSG


allanb

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I am puzzled by the item labelled CSG déductible in section 6 of the tax declaration (form 2042).  It was discussed last year on this forum, and a statement quoted from a consultancy site, if I understood it correctly, said that the amount paid in one year (8.2% of investment and rental income) would entitle you to a deduction in the following year, at 5.8% of the same income.

In my case, the amount of social charges assessed on 2007 income and paid in November 2008 was about 11%, which I understand includes 8.2% for the CSG.  What puzzles me is how the CSG deduction is supposed to be declared.

When I got my 2042 in May 2008, an amount was already printed on the form (prérempli).  It was 6.1% of the relevant income, which isn't significantly different from 5.8%, so I didn't question it.

I declared on line, as I had done before.  When the assessment notice was issued, the CSG déductible had magically increased to around 7.6%.

I'm not complaining about getting a larger deduction (and the amount is not huge anyway), but before I declare this year I'd really like to know how this is supposed to be treated.  Is the taxpayer required to know how to calculate it, and to correct the amount prérempli if necessary?  Should I have queried the assessment notice?  I try to be honest, but I don't have a strong desire to pay more tax than they ask me for.

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[quote user="allanb"]I am puzzled by the item labelled CSG déductible in section 6 of the tax declaration (form 2042).  It was discussed last year on this forum, and a statement quoted from a consultancy site, if I understood it correctly, said that the amount paid in one year (8.2% of investment and rental income) would entitle you to a deduction in the following year, at 5.8% of the same income.

In my case, the amount of social charges assessed on 2007 income and paid in November 2008 was about 11%, which I understand includes 8.2% for the CSG.  What puzzles me is how the CSG deduction is supposed to be declared.

When I got my 2042 in May 2008, an amount was already printed on the form (prérempli).  It was 6.1% of the relevant income, which isn't significantly different from 5.8%, so I didn't question it.

I declared on line, as I had done before.  When the assessment notice was issued, the CSG déductible had magically increased to around 7.6%.

I'm not complaining about getting a larger deduction (and the amount is not huge anyway), but before I declare this year I'd really like to know how this is supposed to be treated.  Is the taxpayer required to know how to calculate it, and to correct the amount prérempli if necessary?  Should I have queried the assessment notice?  I try to be honest, but I don't have a strong desire to pay more tax than they ask me for.

[/quote]

Hi,

    The amount deductible the following year is shown towards the bottom of your CSG demand, if it differs from the pre-printed amount on the following year's 2042 you should correct the 2042 figure.

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Now that Parsnips has pointed me in the right direction, I can see that the amount that was prérempli on my declaration form (beside box DE) was indeed the same as the amount shown on the contributions sociales assessment notice.  So as it happens, I was right to leave it unchanged.

But when the income tax assessment came along it showed an amount that was greater by 68 euros, so I seem to have gained the tax on that amount.

I could write to the tax inspector asking if he will please reopen the assessment because I think I should pay him some more tax.   Or I could just have a glass of wine and relax.

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