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.
Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | V: Salaries, wages, pensions and annuities | 1: Definition of taxable income | 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.
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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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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