The levy at source (PAS) will, in some cases, taxpayers may feel more quickly the tax cuts - or increases. With, as he was nicknamed the minister of public Accounts, Gérald Darmanin, the tax on the income "the dad" (that is to say, prior to the reform), it was necessary to wait one year before a decline in income tax (IR) is embodied for the French. With the NOT, this time could be deleted. Subject to certain conditions.

" READ ALSO - Collection source: Darmanin already very satisfied with the reform.

The tax cuts can indeed take two paths. Either they go through a decrease in the tax rate, they reduce the"base" of the IR, which is to make one end of the income non-taxable. Yet, it is precisely, "if the reform bears on the base of income subject to the withholding at the source, the first effects will be seen in the beginning of the year" following the adoption of the measure, we read in the earlier study NOT published on the ...