Decryption – Originally thought to support the expenditure of assets, this fiscal niche has seen its perimeter widen over the reforms. Until becoming an expense of nearly 7 billion euros, the use of which today arouses the distrust of Bercy.
Some can no longer do without it. Others see it as a social niche more than fiscal. Some would use it to finance “Comfort expenditure”according to Bercy. One thing is certain: the reshuffle of home employment tax credit worries as much as the 4 million individuals who benefit from it as the companies that have developed thanks to this windfall. And for good reason: the 6.8 billion euros spent by public finances in 2024 to support the system are now in the viewfinder of Amélie de Montchalin, Minister of Public Accounts, which desperately seeks 40 billion savings for the 2026 budget.
It must be said that the expenses related to this “Tax niche” – The second in terms of cost for the State, behind the research tax credit – have continued to grow since its implementation over 30 years ago. And even more in recent years. In 2018, the expenses incurred by the State crossed the 4 billion euros mark…
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