A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Islands, the French Southern and Antarctic Territories and New Caledonia.
The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contract falling within the provisions of articles L. 7121-3 to L. 7121-7 of the French Labour Code and the taxable wages of sportspeople received for practising a sport.
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing this, in a special book (1): – the date, nature and amount of this payment; – the number of persons declared by the recipient as being dependent on him. .
Any natural or legal person paying taxable salaries, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set by decree (1). This declaration must, in addition, show separately, for each beneficiary belonging to the managerial staff or executives, the amount of allowances for employment expenses that he has received as well as the amount of…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided for in the article L. 133-5-6 du code de la sécurité sociale, through the body mentioned in article L. 133-5-10 of the same code or, for employers referred to in article L. 7122-22 du code du travail,…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, information relating to the net amount taxable for income tax on this income, determined under the conditions provided for in article 204 F, on a date set by order of the minister responsible…
The declarations referred to in Articles 87 and 87-0 A are transmitted monthly in accordance with the procedures set out in I of Article L. 133-5-3 or in Article L. 133-5-8of the Social Security Code or Article L. 7122-23 of the Labour Code. For persons not falling within the scope of I of Article L. 133-5-3 of the Social Security Code, the declarations referred to in Articles 87 and 87-0…
Any natural or legal person paying life pensions or annuities is required to declare the sums paid and to provide details of the holders of these pensions or annuities. This declaration must be filed with the tax authorities no later than 31 January of the calendar year following that in which these sums were paid.
In the event of the transfer or cessation in whole or in part of the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to the remuneration paid during the year of the transfer or cessation, within the timeframe indicated in article 201 or 202. The same applies to the statement concerning remuneration paid during the previous year…
The declarations mentioned in Articles 87, 87-0 A, 87-0 A bis, 88, 240 and 241 are transmitted by the tax filer to the tax authorities using a computerised process.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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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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