The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid to trainees during an internship or period of on-the-job training are exempt from income tax up to the annual amount of the minimum growth wage. This provision applies to the apprentice or trainee who is…
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopératives de production and intended exclusively for their employees, under the conditions laid down by Articles 35 to 44 of Law no. 78-763 du 19 juillet 1978 portant statut de ces sociétés.
I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out in the same article L. 241-17 and up to an annual limit equal to €7,500. II.-(Repealed). III.- The benefit of the exemption provided for in this article is subject to compliance with the condition set out…
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. .
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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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