Income tax exemption for students
Students who are less than 26 years old on January 1st and who work during the academic year or during school holidays can benefit from a tax exemption when the income they have earned is less than 4564€ for the year 2019.
The student or members of his or her tax household will not have to declare this income on the income tax return, but will instead have to opt for an exemption on the return.
Since the introduction of the withholding tax, employers have been deducting a portion of the salary for income tax purposes. In order to benefit from the exemption, it will not be necessary to declare this income but make sure that the amount deducted at source is reimbursed.
This exemption is different from that of an internship, which applies automatically and therefore without any deduction at source. These exemptions can be cumulated.
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