This year, the tax administration is introducing additional information to be provided. Nearly five million tax households are affected, and this is not an option. This change, adopted as part of the 2025 budget, aims to increase transparency on a tax system that is increasingly costing public finances: the tax credit for home employment.
Don't forget this new box on your tax return
Since 2023, taxpayers who declare personal services must already detail the nature of their expenses in Annex 2042 RICI (Tax Reductions and Credits). Starting this year, additional information must be provided: the precise identity of the organization or person who received these sums. Specifically, it will be necessary to specify whether it is a company, an association, a representative or service provider organization, or an employee employed via the CESU. This new box is added to the form to identify “the nature of the organization and the legal or natural person whose services make the taxpayer the beneficiary of the tax credit“, the text of the law recalls.
This change is not insignificant. Each year, 4.7 million tax households benefit from tax credit assistance, for a tax expenditure estimated at 6 billion euros in 2023. The objective stated by the legislator is twofold. In the short term, the aim is to provide "better information to Parliament" on the use of this system. In the longer term, this increased transparency will allow for a more precise assessment of the systems in place and potentially the initiation of legislative adjustments to ensure better use of public money.
When should you declare your taxes?
The Directorate General of Public Finances has formalized the opening of the online declaration service for Thursday, April 10, 2025. Other changes accompany this declaration campaign. The income tax scale has notably been revalued by 1.8%, in line with inflation excluding tobacco observed in 2024. The first tax bracket at 0% now applies up to 11,497 euros of annual income.
Furthermore, a new anti-fraud measure should allow the tax administration to request supporting documents even before the tax assessment is established in case of doubts about the reality of expenses giving rise to a tax credit. The taxpayers concerned will have a period of 30 days to provide the requested elements.
Pending the official opening of the declaration campaign, taxpayers can already estimate their tax using the simulator updated on the website impots.gouv.fr.
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