Your Personal Assistant not only helps you save time but money as well! Officially registered as a Personal Service Provider (Prestataire de Services à la Personne), A.SAP can help you to reduce your French taxes. Depending on your situation this can take the form of a tax credit or a tax rebate. Up to 50% of cost of the service can be counted against your French tax bill.
Tax credit: You will be entitled to a Tax credit if you were working during the year you used the services of A.SAP or if you were a Registered Unemployed Person for at least three months of the year. If you are married or officially living with your partner (pacsé) both partners must fit into at least one of these categories.
If you are retired or you finance the cost of looking after a parent or grand-parent you will be entitled to a tax rebate. The service on which you are claiming tax relief must take place in your main residence or holiday house or in the house of your parent or grand-parent. In the last case the relative must be eligible for APA (French Housing Benefit).
Calculation of tax relief : The tax advantage is calculated on the cost of the service after deduction of any subventions you may receive.
Rate : 50% up to the relevant ceiling.
A.SAP will send you an annual notification of the cost of our services which you can send to the tax authorities.
Ceilings : the calculation of the annual ceiling is based on the household tax situation
- Normally 12,000 euros but increased by 1,500 euros
- for each dependent child,
- for each person in your household over 65,
- for each parent or grandparent over 65.
In these circumstances the ceiling can be increased up to a maximum of 15,000 euros or up to 20,000 euros if a member of the household is a Registered Disabled person.
Some home services have specific ceilings:
- Administrative assistance, internet, help with computers: up to 3,000 per year.