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

I. – For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insurance schemes, including contributions paid in exercise of the buy-back options provided for in Articles L. 351-14-1, L. 643-2, L. 652-7 et L. 663-3 of the Social Security Code, invalidity, death, sickness and maternity. The same also applies to premiums paid under group…

I. – Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institution mentioned in article L. 370-1 of the French Insurance Code for contracts mentioned in article L. 143-1 of the said code, are deductible from taxable professional income. Unless the option provided for in the second paragraph of…