I. – Persons domiciled in France within the meaning of Article 4 B who are employed and sent by an employer to a State other than France and that of the place of establishment of that employer may benefit from an exemption from income tax on the salaries received as remuneration for the activity carried out in the State to which they are sent. The employer must be established in…
Employees and directors called from abroad to take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capacity. The first paragraph is applicable provided that the persons concerned have not been domiciled for tax purposes in France during the five calendar years preceding that in which they take up their post and, until…
To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the persons concerned in addition to the salaries, allowances, emoluments, wages, pensions and life annuities themselves. However, accommodation made available to gendarmerie personnel, under the conditions provided by article D. 14 of the Code du domaine…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted: 1° Social security contributions, including: a) Old-age insurance contributions paid in exercise of the redemption options provided for in articles L. 351-14-1 of the Social Security Code, L. 9 bis of the code des pensions civiles et militaires de retraite, as well as those provided…
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Islands, the French Southern and Antarctic Territories and New Caledonia.
The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contract falling within the provisions of articles L. 7121-3 to L. 7121-7 of the French Labour Code and the taxable wages of sportspeople received for practising a sport.
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing this, in a special book (1): – the date, nature and amount of this payment; – the number of persons declared by the recipient as being dependent on him. .
Any natural or legal person paying taxable salaries, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set by decree (1). This declaration must, in addition, show separately, for each beneficiary belonging to the managerial staff or executives, the amount of allowances for employment expenses that he has received as well as the amount of…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided for in the article L. 133-5-6 du code de la sécurité sociale, through the body mentioned in article L. 133-5-10 of the same code or, for employers referred to in article L. 7122-22 du code du travail,…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, information relating to the net amount taxable for income tax on this income, determined under the conditions provided for in article 204 F, on a date set by order of the minister responsible…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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