Taxation

Income Tax Return: Increase in Reporting Threshold

Publié le 20 février 2025 - Directorate for Legal and Administrative Information (Prime Minister)

The threshold at which fees must be reported to the tax authorities is changing. It is now set at €2,400.

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Image 1Crédits: goodluz - stock.adobe.com

The Official Gazette of Public Finance has just raised the threshold at which a company individual business (business) must inform the tax administration of the fees, commissions and other remuneration paid to persons outside the company.

Previously €1,200, this threshold is now set at €2,400 TTC: titleContent per year for the same beneficiary (starting from remuneration paid in 2024 and reported in 2025).

The aim of this measure is to reduce the reporting obligations of companies.