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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | V: Salaries, wages, pensions and annuities | 1: Definition of taxable income | Article 80 terdecies of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        V: Salaries, wages, pensions and annuities
        1: Definition of taxable income

Article 80 terdecies of the French General Tax Code

Article 80 terdecies of the French General Tax Code

November 8, 2023
2:36 pm

Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.

Original in French 🇫🇷

Article 80 terdecies

Les indemnités, remboursements et allocations forfaitaires pour frais versés aux personnes mentionnées au troisième alinéa de l’article 80 sont, quel que soit leur objet, soumis à l’impôt sur le revenu.

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