The General Directorate of Public Finance (DGFP) informs us that the pre-completion of France’s 2023 income tax returns, for income received in 2022, is partially erroneous, due to:
- the failure to take into account, under salaries and wages, the change in the overtime exemption ceiling from which the agents concerned benefited in 2022 (as a reminder, following the amended Finance Act no. 2022-1157 of 16 August 2022, the tax exemption ceiling was raised to €8,037 gross, or €7,500 net on 1 January 2022);
- and/or the payment of an advance deposit to the bank account of those concerned on 28 November 2022.
However, their declarations for salaries and wages received for 2022 (available on ENSAP) have been corrected, via an application fix executed in December 2022, and take this information into account. The relevant sections of the 2023 income tax returns are those relating to pre-completed income under “traitements et salaires” [wages and salaries] (1AJ for declarant 1 or 1BJ for declarant 2) and to “heures supplémentaires exonérées” [exempt overtime] (1GH for declarant 1 or 1HH for declarant 2).
The tax authorities will communicate with the agents concerned individually so that they can correct their returns, directly online or in paper format, by modifying the sections concerned, based on the instructions given to them.