When the tax authorities do not provide you with a rate as part of the withholding tax, for certain employees, a neutral rate must be applied. This rate, which is up to you to determine, is set using the default rate grids. These grids are valued by the 2021 finance law.
Withholding tax: the withholding rate
As part of the withholding tax, the tax authorities provide you with the tax rate for each employee.
There are several ways to determine this levy rate:
- the common law rate or rate calculated for the tax household on the basis of the employee's last income tax returns;
- the individualized rate which is an option for couples married or linked by a PACS. This rate is set for each spouse according to their personal income. The common income of the tax household remains subject to the household tax rate ...
