Article 102 ter of the French General Tax Code
November 8, 2023
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time worked during the reference year, does not exceed €77,700 is equal to the gross amount of annual receipts less a flat-rate allowance of 34%. This allowance may not be less than €305. Capital gains or losses arising from the…
