Part One: State taxes

In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of maintenance for the upkeep of the said children (1).

I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS Single, divorced or widowed with no dependent children 1 Married with no dependent children 2 Single or divorced with one dependent child 1,5 Married or widowed with one dependent child 2,5 Single or divorced with two…

1. By way of derogation from the foregoing provisions, the taxable income of single, divorced or widowed taxpayers who do not have any children in their exclusive, main or deemed equally shared parental care, is divided by 1.5 when these taxpayers: a. Live alone and have one or more children who have reached the age of majority or who are subject to separate taxation and for whom these taxpayers have…

The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from that which serves as the basis for the taxpayer’s taxation: 1° His children under 18 years of age or infirm; 2° Under the same conditions, the children he has taken into his own home (1).

Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the “mobility inclusion” card bearing the “invalidity” mention provided for in article L. 241-3 of the Code de l’action sociale et des familles.

The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached. If the connected person is married or has dependent children, the tax advantage granted to the taxpayer takes the form of an allowance of €6,368 on his net overall income per person thus taken into care. Where the children of the connected…

The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned in 4 to 6 of article 6, the situation on 31 December of the tax year is taken into account. The family expenses to be taken into account are those existing on 1…

I. – As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax: 1. The tax is calculated by applying to the fraction of each share of income that exceeds €10,777 the rate of: – 11% for the fraction greater than €10,777 and less than or equal to €27,478; – 30% for the fraction greater than €27,478 and less than or…

The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France: a. Receive income from a French source; in this case, the tax may not be less than an amount calculated by applying a rate of 20% to the fraction of net taxable income less than or equal to the upper…

For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax purposes, taxation established under the conditions provided for in Article 197 A a may not exceed the withholding tax applicable under article 182 A. In addition, this fraction is not taken into account for the calculation of…