Yes Anna, under CMU there was indeed only one set of cotisations to pay. Interestingly, further on in the document you quoted it goes on to say that where a couple’s income cannot easily be allocated between them, then the assumption will be made that they received it on the basis of half the total each. Therefore we have a situation where if the couple have relevant income subject to cotisations of say €19,000 and it is split between them 50/50 (€9,500 each), then each person has the allowance of €9,654 to offset against their part, and so nothing is payable at all.
If however all of that income belongs to just one of the couple, then there would only be one allowance to offset against it, so the annual bill payable would be 8% of the product of 19,000 minus 9,654 which works out to €747.68.
I didn’t notice any provision about unused allowances being transferable between the individual members of a couple, so I suspect that these new rules will be keeping some accountants busy transferring ownership of certain assets between spouses or pacseed people.
On the Income Tax front it took absolutely ages to get them to accept our tax return. Although it was initially submitted before the deadline, the tax office refused to accept it, and kept demanding that certain elements should be entered into boxes that were plainly not correct. After several exchanges of e-mails (each exchange takes 3 or 4 weeks of course), they eventually accepted that they were mistaken as to certain things, but by then we were well into October ! So all in all I’m not really expecting to receive the Avis d’Imposition until the middle of this month, even though I know darn well that they have calculated it as I can see the RFR figure on the end of year statement for the Taxe d’Habitation. It’s the price one pays for being right in a discussion with a French tax official. Ces sont les choses qui arrive !
I take your point about Macron’s desire to reduce taxation, but on the other hand someone does need to pay for public services. The health service here has probably spent at least €100,000 on me in the past year, and I don’t have an S1 to allow them to recover the money from the UK, so as I could pay a bit towards it I really do feel as though I should.
Also, I rather like having the streets cleaned, lit at night, and well maintained (as well as all the other services that local government provides here), and although it’s nice to be progressively relieved of having to pay Taxe d’Habitation, perhaps those of us who can actually afford to pay a bit towards it should indeed do so.