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Module 222 min2210 wordsFree — no account

The substitute tax on the revaluation, its payments and TFR advances

A way to check what has landed — no marks, no account · 1 section · 311 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

What is the 17% substitute tax charged on?

Question 2 of 6

Question 2 of 6

Under the historical method, on what base is the advance computed?

Question 3 of 6

Question 3 of 6

Which tax code is used for the balance of the substitute tax?

Question 4 of 6

Question 4 of 6

An employee leaves in May. What happens to the substitute tax deadlines?

Question 5 of 6

Question 5 of 6

Can the credit from the advance levy on severance payments be used to pay the substitute tax?

Question 6 of 6

Question 6 of 6

An employee with ten years of service asks for an advance. What maximum does the Code allow?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.