The gateway fee is a replacement income; as such, it is subject to taxation such as unemployment benefit or retirement pension.
The tax treatment of bridging rights depends on the status under which you carry out your activity (independent natural person, manager or assisting spouse) and on the type of bridging right from which you have benefited (classic bridging right, crisis or takeover support).
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Classic gateway right
The beneficiaries of a classic gateway right will be taxed at the normal progressive tariffs. This is a replacement income which therefore enters into the classic tax calculation.
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Crisis gateway law
The taxation of the personal income tax of “gateway duty” will depend on the category corresponding to your professional income. A recent ministerial circular has just confirmed that it will not be subject to social contributions.
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Independent natural person
Separate taxation at 16.5% as long as the total net taxable profits of the last 4 years are not exceeded. Any excess is taxable at the ordinary rates (between 25 and 50%).
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Independent company director
Progressive taxation of the manager at ordinary rates (between 25 and 50%). This amount will not be taken into account for the calculation of your social contributions. A 281.18 tax form will be drawn up by your Social Insurance Fund and the amount must be included on your tax return for next year.
Non-cohabitants are taxed as independent individuals and cohabitants as independent company managers.
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Paid assisting spouses
The collected gateway duty is not taxable. There is therefore no need to carry forward the amounts from form 281.18 received in the tax return.
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Right revival gateway
Only the assisting spouse is exempt from tax. The other categories of self-employed are taxable at ordinary rates.
In the course of the year 2021, you will receive a tax form drawn up by your social insurance fund showing the income from bridging rights paid in 2020 (the income from bridging rights paid in 2020 will be taxed in 2021 with the all of your income for 2020 and these amounts must therefore be included on your 2021 tax return).
Note: The bridging rights revenues for the months of 2020 and paid in 2021 (example: the bridging rights of December 2020 in January 2021) will be taxed in 2022 with all the income for the year 2021 (these amounts must therefore be shown on your 2022 tax return).
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