1st Subsection: Determination of net profits or income for the various categories of income

a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to the chairman of the board of directors; to the chief executive officer; to the provisionally delegated director; to the members of the management board; to any director or member of the supervisory board entrusted with special duties; 2° In limited…

The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent referred to in article 229-1 of the same code became enforceable or the divorce decree, whether or not it results from a joint application, has become res judicata and the annuities paid pursuant…

Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the exception of the fraction of allowances allocated to victims of accidents at work exempted pursuant to 8° of Article 81 and allowances granted to persons suffering from a condition requiring prolonged treatment and particularly costly therapy.

For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be taken into account is equal to the difference between, on the one hand, the total sums paid both as remuneration and as allowances for the maintenance and accommodation of the children and, on…

Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the hands of the person receiving it (1).

In accordance with articles L. 442-1and L. 443-10 of the Code de l’action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L. 442-1 and 1° of Article L. 443-10 of the same code are subject to the same tax and social security contributions as salaries.

Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.

Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total and definitive invalidity of the insured, taxable in the pensions category in accordance with the procedures defined in the first paragraph of article 163-0 A bis. (1) These provisions apply to capital paid from 1 January 1993.

The parliamentary allowance, defined in Article 1 of Ordinance no. 58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid by virtue of a decision taken by the bureau of each assembly, as well as the residence allowance and, by way of derogation from 1° of Article 81 of this Code, the function allowance defined in Article 2…

The gross monthly salary and the residence allowance received by the President of the Republic, the Prime Minister and the other members of the Government pursuant to I of article 14 of the amending finance law for 2002 (no. 2002-1050 of 6 August 2002) and, notwithstanding 1° of the article 81 of this code, the function allowance defined in article 14 of the aforementioned amended finance law for 2002 of…