VI: Non-commercial profits

1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders do not have the status of traders and from all occupations, lucrative exploitations and sources of profits not attached to another category of profits or income. 2. These profits include in particular: 1° Income from stock market transactions carried out under…

The following are not subject to income tax: 1° Sums received in connection with the award of the Nobel Prize by the winners of this prize; 2° Sums received in connection with the award of international prizes of a level equivalent to the Nobel Prize in the literary, artistic or scientific fields, the list of which is set by decree in the Conseil d’Etat.

The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waived the right to receive them.