Article 154 quinquies of the French General Tax Code
I. – For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the income mentioned in 4° of I of Article L. 136-7 of the aforementioned Code is, up to 6.8 points or, for the income mentioned in II of l’article L. 136-8 of the same code, up…