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Article 79 of the French General Tax Code

Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.

The same applies to retirement benefits paid in the form of a lump sum.

Original in French 🇫🇷
Article 79

Les traitements, indemnités, émoluments, salaires, pensions et rentes viagères concourent à la formation du revenu global servant de base à l’impôt sur le revenu.

Il en est de même des prestations de retraite servies sous forme de capital.

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