Normal income tax or micro fiscal option?
I am signed up as an auto-entrepreneur Prof. Lib. Since 17 December 2009, backdating till 17 November 2009. I expect an income of 32.000 in 2010. My boyfriend and I have a PACS, and he probably won’t have much income himself. I did not opt for the micro fiscal option. We have been told that chances are high that we will end up having to owe the tax office less than the 2.2%of the micro fiscal option. But looking at the scales of French income tax, this statement confuses me, as I not sure of how income tax, the normal way, is calculated
Does our household of only my boyfriend and I counts as 2 family quotients? As far a I understood this means that our total income will be divided by 2, before the progressive scale of tax rates is applied. Is this correct? What part of my income will be liable for income tax? e.g. will a 34% first be deducted or is the tax owed over the total income? Is it possible to change to the option micro fiscal and if it is possible, till when will I have to do this? My first income declaration has to be made by April 30th.