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Article 92 B of the French General Tax Code

The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waived the right to receive them.

Original in French 🇫🇷
Article 92 B

Les éléments de revenus relevant du présent VI ayant fait l’objet d’une renonciation dans les conditions et limites mentionnées au 9° du 1 de l’article 39 ne constituent pas une recette imposable de la personne qui a renoncé à les percevoir.

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