Employment of an employee at home: a protected scope of application
As a reminder, sums paid as remuneration for services rendered in the taxpayer’s home give entitlement to a tax credit (CGI. Article 199 sexdecies).
The Council of State had cancelled the doctrine allowing the admission of services provided outside the home if these services are included in a global offer of services including a set of activities in the home (EC ruling of 30 November 2020 no. 442046) The Minister in charge of public accounts has just announced that for 2020 income, none of the activities that were previously eligible are excluded from the scope of the tax credit.
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