How do I calculate income tax when one partner is an auto-entrepreneur?
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I am an auto-entrepreneur, profession liberale and my partner is an employee in a company. We have been PACSed for over 2 years and this is the first time that are earnings have been dealt with as a couple. I have calculated that I paid (at 2.2%) €450 in 2012 over the year and my partner paid some advance tax payments for 2012 early this year. The result is that he was refunded money and paid a total of €55 for the year. Is the tax I paid considered in this calculation? I am at a loss to these calculations and would appreciate it if you could explain how they calculate income tax when one partner is an auto-entrepreneur.