Article 199 quater C of the French General Tax Code
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional military associations within the meaning of Article L. 4126-8 of the Defence Code are entitled to an income tax credit. The tax credit is equal to 66% of the contributions paid, up to a limit of 1% of the gross income designated…