(Article 76 of the 2016 Finance Act) 

  • Obligation for a taxpayer to declare online his income: this measure is in favor of simplification. All taxpayers with Internet access, unless they prove not to be able to meet their obligation by this mean, will gradually, from 2016 to 2019, have to declare online their income and their taxable assets to the Wealth tax ("ISF") if this amount is between EUR 1.3 M and EUR 2.57 M. In 2016, taxpayers with income reference higher than EUR 40,000 will be targeted, in 2017 those with income higher than EUR 28,000, and in 2018 those with income exceeding EUR 15,000 and, finally, all taxpayers in 2019.  
  • Obligation to pay taxes electronically: this measure concerns all taxes collected by an assessment, such as income tax, habitation tax, property tax, social contributions and the wealth tax when taxable assets are less than € 2.57 million. From 2016, this obligation will apply to all taxpayers with a due payment exceeding EUR 10,000. Then, this threshold will be gradually lowered until EUR 300 in 2019. In practice, it will be necessary to pay by bank transfer, withdrawal or electronic payment. In case of non-compliance, a fine of minimum EUR 60 or 0.2% of the amounts paid by another means will apply. The payment of income tax by monthly withdrawal may be made from a bank account located abroad the Sepa area, with no charge.