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TAXES

Activists occupy Paris Apple store over EU tax dispute

About a hundred activists occupied an Apple store in the French capital Saturday, demanding that the US technology giant pay billions of euros the EU says it owes in back taxes.

Published: 3 December 2017 04:21 CET
Activists occupy Paris Apple store over EU tax dispute
Activists stage a protest against alleged tax evasion by US multinational technology company Apple at an Apple store in Paris on Saturday. PHOTO: CHRISTOPHE ARCHAMBAULT / AFP
The members from Attac, a group that seeks alternatives to unbridled globalisation, invaded the expansive two-level store near the Paris Opera for several hours — leaving only after they were assured of a meeting with management.
 
“One hundred Attac activists occupied the Apple store” to demand the company “pay its fair share of taxes in the country in which it really operates,” spokeswoman Aurelie Trouve said.
 
Members standing on the second-level balcony held a banner reading “We will stop when Apple pays”, while others held signs that read “Pay your taxes”.
 
“We received a formal commitment from an Apple manager that we would be granted a meeting with national leadership within 15 days,” Trouve told AFP. “If this meeting does not take place, we will come back before Christmas.”
 
The group held about 30 demonstrations across France on Saturday, including at an Apple store in the southern city of Marseille. Apple France was not immediately available for comment.
 
In August 2016, European authorities estimated that the company behind the iPhone owed $14.5 billion in back taxes after it negotiated highly favourable tax arrangements with the Irish government.
 
Revelations last month from the “Paradise Papers” shed light on Apple's tax avoidance strategy, which shifted tens of billion of dollars in profits from one fiscal haven to another.
 
The report — from a trove of documents released by the US-based International Consortium of Investigative Journalists (ICIJ) — said Apple transferred funds to the small island of Jersey, which typically does not tax corporate income and is largely exempt from European Union tax regulations. 
 
Apple has said it follows the law in each country it operates.
 
Attac also protested against the company last month on the day Apple released its iPhone X globally, dumping a load of freshly picked apples as demonstrators carried signs saying “Apple, pay your taxes” in the southern city of Aix-en-Provence. 

TAXES

Should I include my grown-up child in my French tax declaration?

Young adult children are often still financially dependent on their parents, and under some situations you can continue to claim them on your French tax declaration.

Published: 13 May 2024 13:16 CEST
Should I include my grown-up child in my French tax declaration?

As soon as a child reaches the age of majority – 18 in France – they are, in principle, subject to personal income tax and should file their own tax returns, even if they do not receive any income. 

But at this age many children still live in the family home, or are studying at university and are likely still financially dependent on their parents.

The good news is that, if a child is still dependent on their parents’ financial support, they can be included in the tax household, which leads to a number of tax benefits, depending on your situation.

This includes adult children away at university, who – for tax purposes – may still be considered to be dependent and ‘living at home’, even if they are away studying at the other end of the country.

If you are not sure whether you need to add an adult child to your tax return, officials at your local tax office will be able to help you.

READ ALSO Tax benefits of having children in France

When can you include your adult child on your French tax return?

A child over the 18 may be attached to their parents’ 2023 tax return (declarable in 2024) in the following cases:

  • your child was under 21 on January 1st, 2023;
  • your child was under 25 years of age on January 1st, 2023, and in full-time education either on January 1st, 2023 or December 31st, 2023.
  • Disabled children over the age of majority can be included on their parents’ tax declaration regardless of age.

If your adult child lives with you and is attached to your tax household, you can deduct a lump sum of €3,968 from your income on your declaration for 2023 earnings. According to the tax authorities, this amounts to the cost of board and lodging.

READ ALSO Explained: How to fill out the French tax declaration

“When the child’s accommodation covers only a fraction of the year, this sum must be reduced in proportion to the number of months concerned (…) Even if it is a lump sum, the amount deducted must be declared by the beneficiary”, the tax authorities’ website states.

Be aware, however, in situations where the parents are taxed separately (for example, if they have divorced), an adult child who is still financially dependent can only be attached to one or other tax household, not both.

How do I add an adult child to my tax declaration?

Since the introduction of the prélèvement à la source (withholding tax), you can add your child to your tax household online in your personal space on the impots.gouv.fr website by clicking on Actualiser suite à une hausse ou une baisse de revenus in the Gestion mon prélèvement à la source section.

READ ALSO: How to file your 2023 French income tax declaration

You also need to report it on the annual tax return, in the box provided for this purpose, section D on page 2.

If you prefer, you can also visit your nearest tax office, where officials will help you.

What you need to declare

If your adult child is attached to your tax household, parents must declare on their tax return any income that child received for the entire year (that’s income from 2023 on tax returns filed in Spring 2024).

READ ALSO EXPLAINED: How to get a ‘numéro fiscal’ and create a French tax account

The following incomes are exempt from income tax:

  • internship allowances and apprentices’ salaries, provided they do not exceed the annual minimum wage (€20,815 for income earned in 2023). Any amount earned over this is taxable;
  • Salaries of students aged 25 or under working student jobs, up to an annual limit of three times the monthly SMIC (€5,204 for income earned in 2023). Any amount earned over this is taxable.

What about student grants or scholarships – should we declare those?

That depends on the type of grant or scholarship. 

Specific research scholarships, for example, should be declared, but bourses allowing children from lower-income families to attend further education establishments should not. 

READ ALSO 10 tax breaks you could benefit from in France

If you are unsure whether you should declare a grant or scholarship, you can find out more according to your specific situations here, or visit your local tax office.

Financial aid for children on low income

Even if your child lives on their own and files their own returns, parents who provide monthly financial assistance to adult children up to the age of 25 can declare the sums paid up to a limit of €6,368 per year. This aid is fully deductible, but must be declared on your adult child’s tax return.

“You must keep all receipts for expenses, as they may be requested by tax authorities. If the parents are taxed separately, each parent can deduct expenses up to this limit,” the tax office website says.

Try it out

You can simulate calculations for your 2024 tax return, with and without any adult children added, using the tax office simulator.

READ ALSO How much tax can you expect to pay in France in 2024?

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