Article 199 quater F of the French General Tax Code
Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 December of the tax year. The amount of the tax reduction is set at : 61 € per child attending a collège; 153 € per child attending a lycée d’enseignement général et technologique or a lycée professionnel;…