Impots 2013 - money back!

Hi all

Having submitted my tax return for 2012 I have just received my 2013 Avis D'Impots which kindly gave me a 450€ refund.

I am of course pleased with this - but would like to know how it is calculated.

The Avis clearly shows my declared income but I am lost as to what the other figures are.

I pay to the RSI under the AE scheme and so somewhere I guess they deduct my payments from a fixed figure per houshold, and hey presto, it shows that I am due a refund.

My son also works & pays under the same schemes, but he got no rebate - so it would be nice to know how it is calculated - if anyone can help I would appreciate it.

Thanks to all.


now that our b&b is beginning to quieten down after a very busy season, I am finding a little more time to sort out all those things I have put on hold. I am working through this tax credit thing and it IS making sense but I have a question relating to

"Declaration des Revenues Encaisses a L'Etranger" (form 2047-K).

in section B, I have been putting the bank interest earned in Uk in box 6 column 2.

firstly, is this correct?

Secondly, in column 3, one adds a percentage to to column 1 and this results in column 3.

Does anyone know the rationale for addind this percentage ?



Wikipedia explains it (in French) Wikipedia: Prime pour l'emploi
It's similar to UK's "Working tax credit" and USA's "Earned income tax credit"

The formula to calculate it is very complex.

Tracy, my understanding is that it is specific for when you use your maison principale for your business, BandB being a typical case. You already pay taxe foncière and taxe d'habitation for that place, so I guess they think that is enough.

Thank you Krister for trying to help however to say that everything is explained on the Avis is to miss the point. Yes I can translate and read the words - but interpreting their meaning is something I feel this forum can best help with. Tax jargon is not easy in any language.

The "Prime d'emploi is easy to translate - but I do not know what it actually is. I must say that this element of the avis does appear to be significant in my case. We have no mortgage and no refund due on energy saving costs so the significant elements shown are revenues,Prime d'emploi and prelevements sociaux.

The other point is if you are married your wifes income and yours is added together and divided in two before tax, whereas your son does not get that benefit. This tax benfit is also available for any dependent children you may have.

Interesting to hear you got the CFE back Krister - is this specific for Band Bs?

Geoff, I would gladly try to help you but it seems a bit futile for us here on the forum to guess what your circumstances are. Everything is explained on your avis d'impôt.
The possibilities that I can think of are: interest on mortgage, prime d'emploi, energy saving investments. These are all of the nature that if you don't otherwise pay any tax (on salary income for example), you get a refund cheque.

it is a good point Krister (not mixing up social charges RSI and taxes) however all I pay out is to the RSI so I do not know why I get a rebate trom the tax people if as you say, the payments I make via the RSI are not taken into account.

Me too! But not out of the blue: tax relief on mortgage interest payments, which we have received already earlier years. Thanks to our accountant we also got back the CFE (Cotisation foncière des entreprises), which is not due when you use your principal residence for your business (B&B).

Please don't mix taxes and social charges (RSI), they are two totally separate things (even if they seem to go to the same black hole).

Same happened to us, a cheque came out of the blue, then the avis d'impot's a few days later, turned out ours was tax relief on our mortgage payments. Strange thing is that although we complete a tax return here every year my OH works abroad and his taxes are paid in the country where he works, we've never paid any taxes in France.

Not complaining, as long as they don't ask for it back of course.

SAME happened to us

fairly heafty social charges and woof a refund.

However this will go to the accountant for their fee.

Hi Tracy

Yes, as you say, I am married; my son not. I understand that the "formula" may be complex but I was hoping someone could give me some pointers - for example of which boxes to look at to check certain figures, or minimum earnings plafond, or something.

Thanks for your reply.


Are you married and your son not? Maybe you qualified for the prime d'emploi? It's impossible to know without knowing your individual circumstances.