Article 199 septies of the French General Tax Code
I. – When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child: 1° Premiums relating to insurance contracts in the event of death, where these contracts guarantee the payment of a capital sum or a life annuity to a…