Article L1621-1 of the French General Code of Local Authorities
Officer’s allowances received by local elected representatives pursuant to the articles of this code may only be seized for the part that exceeds the amount representative of employment expenses defined in the last sentence of the first paragraph of 1° of Article 81 of the General Tax Code. Notwithstanding any provisions to the contrary, the fraction representing employment expenses is not taken into consideration when calculating resources giving entitlement to…