Article 125 D of the French General Tax Code
I. – Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of article 1417, is equal to or greater than the amounts mentioned in the last paragraph of I of article 125 A and who benefit from income or products listed in the same I…