1: Definition of taxable income

Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax. The same applies to retirement benefits paid in the form of a lump sum.

For tax purposes, the earnings made in the exercise of their profession by homeworkers who do not have any assistance other than that provided for in 2° of article L. 7412-1 of the French Labour Codeand otherwise meeting the definition given by articles L. 7412-1, L. 7412-2 and L. 7413-2 of the same code are deemed to be wages. Similarly, earnings made in the exercise of their profession by self-employed…

I. The benefit corresponding to the difference between the actual value of the share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186 of the French Commercial Code, and the subscription or purchase price of this share is taxed as salary and wages. II. When the purchase price of the shares offered under the conditions provided for in…

a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to the chairman of the board of directors; to the chief executive officer; to the provisionally delegated director; to the members of the management board; to any director or member of the supervisory board entrusted with special duties; 2° In limited…

The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent referred to in article 229-1 of the same code became enforceable or the divorce decree, whether or not it results from a joint application, has become res judicata and the annuities paid pursuant…

Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the exception of the fraction of allowances allocated to victims of accidents at work exempted pursuant to 8° of Article 81 and allowances granted to persons suffering from a condition requiring prolonged treatment and particularly costly therapy.

For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be taken into account is equal to the difference between, on the one hand, the total sums paid both as remuneration and as allowances for the maintenance and accommodation of the children and, on…

Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the hands of the person receiving it (1).

In accordance with articles L. 442-1and L. 443-10 of the Code de l’action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L. 442-1 and 1° of Article L. 443-10 of the same code are subject to the same tax and social security contributions as salaries.

Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.