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.
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total and definitive invalidity of the insured, taxable in the pensions category in accordance with the procedures defined in the first paragraph of article 163-0 A bis. (1) These provisions apply to capital paid from 1 January 1993.
The parliamentary allowance, defined in Article 1 of Ordinance no. 58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid by virtue of a decision taken by the bureau of each assembly, as well as the residence allowance and, by way of derogation from 1° of Article 81 of this Code, the function allowance defined in Article 2…
The gross monthly salary and the residence allowance received by the President of the Republic, the Prime Minister and the other members of the Government pursuant to I of article 14 of the amending finance law for 2002 (no. 2002-1050 of 6 August 2002) and, notwithstanding 1° of the article 81 of this code, the function allowance defined in article 14 of the aforementioned amended finance law for 2002 of…
I. – Functional allowances received by local elected representatives pursuant to the General Code of Local Authorities are subject to income tax in accordance with the rules applicable to salaries and wages. (1) II. – Retirement pensions paid by optional retirement schemes for local elected representatives set up before the entry into force of the loi n° 92-108 du 3 février 1992 relative aux conditions d’exercice des mandats locaux sont…
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions. Do not constitute taxable remuneration: 1° The compensation referred to in articles L. 1235-1, L. 1235-2, L. 1235-3, L. 1235-3-1, L. 1235-11 to L. 1235-13, 7° of Article L. 1237-18-2 and 5° of Article L. 1237-19-1 of the French Labour Code as well as those paid under the measures provided for in…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
I. – The employee benefit corresponding to the value, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10-60 of the French Commercial Code is taxed in the hands of the beneficiary in the category of salaries and wages according to the procedures set out in article 200 A, 3, up to an annual limit of…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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