2nd Subsection: Overall income

The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are distributed. The provisions of the first paragraph apply under the same conditions to the sole member of limited liability companies, to members of limited liability agricultural holdings mentioned in 5° of the article 8, partners in general partnerships,…

I. – When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income on the basis of which this taxpayer has been subject to income tax for the last three years, the person concerned may request that the corresponding tax be calculated by adding a quarter…

For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overall income for the year of payment. The corresponding tax is equal to the additional contribution thus obtained multiplied by the number of years used to determine the quotient. The provisions of the first paragraph…

For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by delegated sports federations to the management of these medal-winning athletes may, at the express and irrevocable request of their beneficiary, be divided equally over the year during which the taxpayer disposed of them and the following…

I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be subject to a deduction at the rate of 7.5% which releases the income to which it applies from income tax. This levy is based on the amount of the capital less an allowance of 10%….

Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditions provided for in articles L. 3323-2 and L. 3323-3 of the same code or, when they are allocated, pursuant to 2° of article L. 224-2 of the Monetary and Financial Code, to the implementation…

I. – Sums paid by the company in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code, are exempt from income tax established in the name of the employee. II. – Income from securities held in one of the savings plans mentioned in I is also exempt from income tax if they are reused in…

Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating to the terms and conditions of application of the privatisations decided by laws no. 86-793 of 2 July 1986 and 93-923 of 19 July 1993, are exempt from income tax. This exemption applies subject to the…

The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.

Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and the payment deadlines provided for by Article 3 of Law no. 94-1135 of 27 December 1994 relating to the conditions for the privatisation of the Société nationale d’exploitation industrielle des tabacs et allumettes are exempt from income tax.