Module 19 min879 wordsFree — no account
The deduction ceiling, and what eats into it
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 86 words · 1 min
Worked example
The ceiling that halves
A manager declares 60 000 € of income from work net of professional expenses. Her gross ceiling reaches 6 000 €, that is 10 % of that amount, well above the floor of 4 710 €. Her employer tops up the collective plan by 3 000 €, exempt from tax. Those 3 000 € come off: her available ceiling falls to 3 000 €. The voluntary payment of 6 000 € she was planning would only be deductible for half of it.
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