My question concerns Impôts-Exonération fiscale

MyHandicap User

Hello, My son is 19, has a 90% degree of handicap, and is under AI. He receives a full pension in compliment to his protected min salary. I am his mother and gardian. My question concerns taxes for handicap people. I read on your website that one can ask to be exonerated from taxes, and we would find the formula on their website. (quoted below).
Exonération fiscale. Les demandes d’exonération fiscale doivent être déposées auprès de l’administration fiscale cantonale, qui distribue également les formulaires.
Unfortunately I couldn’t find any such information on their website, nor when I called the tax authorities did they know about this formula nor could they confirm tax exoneration. I will recontact them but I thought maybe you could shed some light on this. I hope you have time to clarify this soon, because I just received a first bill from the taxes regarding import ICC on the rectoactif rente he has received for 2016 (at a normal tax rate and not a différencié rate) . Thank you in advance.

MyHandicap User

Hello

thank you for your interest and for bringing attention to this question.

Tax exemptions are granted only in specific cases, which are usually specified on the canton's information page regarding income tax (see for exemple Canton Zurich: https://www.steueramt.zh.ch/internet/finanzdirektion/ksta/de/steuerfragen/rechtliche_grundlagen_steuern_allgemein.html), in particular the section regarding "Sozialabzüge" (Merkblatt des kantonalen Steueramtes /Steuerbarkeit von Renten und Kapitalleistungen). Unfortunately the information is not always available in French.

It seems however that invalidity pensions are fully taxable and not eligible for tax exemption.

Please do not hesitate to get back to us should you need further information.

Kind regards
Catherine
editorial staff myh