Bercy maintains the framework for the tax credit for home employment – economieMatin


The Council of State in a judgment dating from November 2020, excluded from the tax credit childcare outside the home. A decision that Bercy decided not to follow, announcing Thursday February 11 that the activities ” carried out outside the home, as long as they are included in a range of services including a set of activities performed at home ”Would be maintained within the scope of the tax credit.

Bercy goes against the decision of the Council of State

The Minister of Public Accounts, Olivier Dussopt announced Thursday, February 11, 2021, that Bercy would not follow the decision taken by the Council of State in November 2020. Thus, the use of the tax credit in the context of employment an employee at home will not see its field of action reduced as desired by the administrative judge.

This new vision carried by the administrative judge risked losing a major interest to the 3 million people employing an employee at home in France, since the tax credit in the vision carried by the tax administration corresponds to 50% of the employer’s expenses up to a limit of 12,000 euros per year.

A more restrictive vision of the scope of action of the tax credit

The Council of State, in its judgment of November 2020, restricted the scope of use of the tax credit in the context of the employment of an employee at home. According to the administrative judge, the tax administration had too broad a vision of the text defining the scope of action of the tax credit in the employment of an employee at home.

Thus, Bercy believes that activities taking place outside the home, such as home-school trips as part of a childcare job, fell within the scope of the tax credit. in the employment of an employee at home. A broad vision of tax administration that the Council of State rejected. The latter considered that the interpretation made by Bercy went beyond the framework set by law and therefore should cease.

However, the tax administration will continue to apply its interpretation of the law ensuring to the main concerned ” There will be no restriction on the perimeter of the personal assistance tax credit. Policyholders can in fact benefit from a circular dated April 2019. “. Thus, the doctrine of the tax administration will be maintained in order to fight against moonlighting, which risks growing if the vision of the Council of State applies.

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