Article 154 bis A of the French General Tax Code
November 8, 2023
Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income of their beneficiary. Daily allowances paid by social security organisations to people suffering from an illness involving prolonged treatment and particularly costly therapy are not taken into account when determining the taxable…
