Differential contribution on high income (CDHR): Requirement to file a return and pay a 95% deposit between December 1st and 15th, 2025
Published on :
28/11/2025
28
November
Nov
11
2025
As a reminder, taxpayers liable for CDHR on their 2025 income (new tax implemented in 2025; reference taxable income exceeding €250,000 for a single person and €500,000 for a couple) must, between December 1st and 15th, 2025, file an online tax return for their 2025 income (or an estimate thereof) and pay a deposit of 95% of the CDHR due.
In view of the difficulties and concerns surrounding this new contribution, particularly due to the need to estimate 2025 income, Cyrille KONTER Avocat is available to answer any questions you may have about the CDHR and related obligations.
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