|Article 4 A
People who have their tax domicile in France are liable to income tax on account of their total income.
Those whose tax domicile is located outside of France are liable to this tax solely because of their income from French sources.
1. The following are considered to have their tax domicile in France within the meaning of article 4 A:
a. People who have their home or the place of their main stay in France;
b. Those who exercise a professional activity in France, whether salaried or not, unless they can justify that this activity is exercised there on an ancillary basis;
vs. Those who have in France the center of their economic interests. 2. State officials who exercise their functions or are responsible for mission in a foreign country and who are not subject in that country to a personal tax on all of their duties are also considered as having their fiscal domicile in France. income.
The following are also liable to income tax:
1 ° (Repealed);
2 ° Persons of French or foreign nationality, whether or not having their tax domicile in France, who collect profits or income whose taxation is attributed to France by an international convention relating to double taxation.
(Law n ° 80-1094 of December 30, 1980 art. 2 III 1 finances for 1981 Official Journal of December 31, 1980)
(Law n ° 81-1160 of December 30, 1981 art. 12 III 1, 3 finances for 1982 Official Journal of December 31, 1981 date of entry into force JANUARY 1, 1982)
(Decree n ° 83-897 of October 6, 1983 Official Journal of October 9, 1983)
(Law n ° 2001-1276 of December 28, 2001 art. 51 I a, d amending finances for 2001 Official Journal of December 29, 2001) The following are exempt from income tax:
1 ° (Obsolete provision);
2 ° Individuals who benefit mainly from salaries, wages, pensions and life annuities and whose total income is not greater than the amount of the guaranteed minimum provided for in Article L. 141-8 of the Labor Code (1);
2 ° bis Taxpayers whose income, net of professional expenses, does not exceed, per tax household, 7,250 euros, or 7,920 euros if they are over sixty-five years of age; these limits are identical, whatever the nature of the income received;
The above-mentioned age condition is considered to be fulfilled if one of the spouses subject to joint taxation is over sixty-five years of age.
The amounts mentioned above are increased each year in the same proportion as the upper limit of the first bracket of the income tax scale. The amounts obtained are rounded, if necessary, to the next ten euros;
3 ° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but only insofar as the countries they represent grant similar advantages to French diplomatic and consular agents. (1) NOTE: For 2001, the amount of the guaranteed minimum is € 5,994.55.
Law nº 81-1160 of December 30, 1981 art. 12 II 3 c finances for 1982 Official Journal of December 31, 1981 date of entry into force JANUARY 1, 1982)
(Decree n ° 83-897 of October 6, 1983 Official Journal of October 9, 1983)
(Law n ° 99-944 of November 15, 1999 art. 4 I, II Official Journal of November 16, 1999)
(Law n ° 2000-1352 of December 30, 2000 art. 74 I finances for 2001 Official Journal of December 31, 2000)
(Decree n ° 2002-923 of June 6, 2002 art. 4 Official Journal of June 8, 2002)
(Law n ° 2002-1576 of December 30, 2002 art. 30 III c corrective finances for 2002 Official Journal of December 31, 2002)
(Law n ° 2003-1312 of December 30, 2003 art. 21 I amending finances for 2003 Official Journal of December 31, 2003)
1. Each taxpayer is liable to income tax, both on account of his personal profits and income and of those of his children and of persons considered to be his dependents within the meaning of articles 196 and 196 A bis. The income received by children deemed to be equally dependent on both parents is, unless proven otherwise, deemed to be shared equally between the parents.
Unless the provisions of 4 and 5 apply, married persons are subject to joint taxation for the income received by each of them and that of their children and dependents mentioned in the first paragraph; this tax is established in the name of the spouse, preceded by the mention “Monsieur or Madame”
The partners bound by a civil solidarity pact defined in article 515-1 of the civil code are subject, for the income referred to in the first paragraph, to a common taxation as from the taxation of the income of the year of the third anniversary of the registration of the pact. The taxation is established in their two names, separated by the word: “or”. 2. The taxpayer can claim separate taxes for his children, when the latter derive an income from their work or from a fortune independent of his own.
3. Any adult under the age of twenty-one, or under twenty-five when pursuing his studies, or, regardless of his age, when performing his military service or suffering from a infirmity, may choose, within the time limit for declaration and subject to the provisions of the fourth paragraph of 2 ° of II of article 156, between:
1 ° The taxation of his income under the conditions of common law;
2 ° The connection to the tax household to which it was part before its majority, if the taxpayer to which it is attached accepts this connection and includes in its taxable income the income received during the entire year by this person; attachment may be requested, for the years following the one in which she reaches majority, to one or the other of the parents when these are taxed separately.
If the person requesting the connection is married, the option results in the connection of the household income to the income of one or more parents of one of the spouses.
3 ° The attachment to the tax household which received her after she has become an orphan of father and mother, if the taxpayer to whom she is attached accepts this attachment and includes in his taxable income the income received during the entire year by this nobody.
4. The spouses are subject to separate taxes:
a. When they are separated from property and do not live under the same roof;
b. While in the process of legal separation or divorce, they were allowed to have separate residences;
vs. When, in the event of abandonment of the marital home by one or the other of the spouses, each has separate income.
5. Each of the spouses is personally taxable for the income which he had during the year of his marriage until the date of marriage.
6. In the event of the death of one of the spouses, the tax relating to profits and income not yet taxed is established in the name of the spouses. The surviving spouse is personally taxable for the period after death.
7. Each of the partners bound by a civil solidarity pact is personally taxable for the income at his disposal in the year during which the pact ended under the conditions provided for in article 515-7 of the civil code.
When the two partners bound by a civil solidarity pact and subject to common taxation contract marriage, the provisions of 5 do not apply.
In the event of the death of one of the partners bound by a civil solidarity pact and subject to common taxation, the survivor is personally taxable for the period subsequent to the death.
(inserted by Law n ° 99-944 of November 15, 1999 art. 4 III Official Journal of November 16, 1999) The taxation and assessment rules, other than those mentioned in the third paragraph of 1 and 7 of Article 6, the rules for tax settlement as well as those concerning the subscription of declarations, provided for by this code in matters of income tax for the taxpayers mentioned in the second paragraph of 1 of article 6, apply to partners bound by a civil solidarity pact who are subject to common taxation.
(Law n ° 80-1094 of December 30, 1980 art. 52 al. 1 finance for 1981 Official Journal of December 31, 1980)
(Decree n ° 82-881 of October 15, 1982 art. 1 Official Journal of October 17, 1982 date of entry into force SEPTEMBER 1, 1982)
(law n ° 85-1403 of December 30, 1985 art. 5 I b finances for 1986 Official Journal of December 31, 1985 in force on January 1, 1986)
(law n ° 88-1202 of December 30, 1988 art. 9 Official Journal of December 31, 1988)
(Law n ° 89-935 of December 29, 1989 art. 116 finances for 1990 Official Journal of December 30, 1989 incorporated by decree 90-798 on June 15, 1990)
(Decree n ° 95-1281 of December 11, 1995 art. 1 Official Journal of December 13, 1995)
(Decree n ° 96-205 of March 15, 1996 art. 1, art. 2, art. 3 Official Journal of March 17, 1996)
(Law n ° 98-546 of July 2, 1998 art. 78 I Official Journal of July 3, 1998)
Subject to the provisions of article 6, the partners of general partnerships and the general partners of simple limited partnerships are, when these companies have not opted for the tax regime for capital companies, personally subject to tax. on income for the share of social benefits corresponding to their rights in society. In the event of dismemberment of the ownership of all or part of the shares, the usufructuary is subject to income tax for the proportion corresponding to the rights in the profits conferred on him by his status of usufructuary. The bare owner is not subject to income tax at the rate of the result taxed in the name of the usufructuary (1).
The same applies, under the same conditions:
1 ° Members of civil societies who do not assume, in law or in fact, one of the forms of companies referred to in Article 206 1 and who, subject to exceptions provided for in Article 239b, do not engage in any exploitation or operations referred to in Articles 34 and 35;
2 ° Members of joint ventures – including financial syndicates – who are indefinitely responsible and whose names and addresses have been indicated to the administration;
3 ° Members of limited liability companies who have opted for the tax regime for partnerships under the conditions provided for in article 3-IV of decree n ° 55-594 of 20 May 1955 as amended or in those provided for by the article 239 bis AA.
4 ° The sole partner of a limited liability company when this partner is a natural person;
5 ° a) The sole partner of an agricultural holding with limited liability;
b) Partners of an agricultural holding with limited liability formed only between relatives in direct line or between brothers and sisters and, where applicable, the spouses of these persons;
In the event of the death of one of these partners, this regime is not called into question if his children join the company (1);
c) Partners of a limited liability agricultural holding created on or after January 1, 1989 on the occasion of the contribution of all or part of an individual holding and formed only between the contributor and an operator who sets up shop as well as, where applicable, between members of their families who are related to them under the conditions set out in b above, provided that the limited liability farm meets the conditions set out in 1 ° of article R343-10 of the rural code relating to aid for the installation of young farmers. (1) This provision applies to taxes due for years subject to the administration’s right of recovery on the date of the publication of Law 98-546 of July 2, 1998 and to pending proceedings on the same date, subject to decisions which have become final.
(2) This provision is applicable from the taxes due for the 1990 financial year.
(inserted by Edition of July 1, 1979)) The partners or shareholders of the companies referred to in article 1655 ter are personally subject to income tax for the share of the social income corresponding to their rights in the company.
(inserted by Edition of July 1, 1979)) The partners of professional civil societies formed for the joint exercise of the profession of their members and operating in accordance with the provisions of Law No. 66-879 of 29 November 1966 as amended are personally subject to income tax for the share. social benefits attributed to them even when these companies have adopted the status of cooperative.
(Law n ° 96-151 of February 26, 1996 art. 1 Official Journal of February 27, 1996)
Each member of the co-ownerships of ships governed by Chapter IV of Law No. 67-5 of 3 January 1967 amended on the status of ships and other seagoing vessels is personally subject to income tax at the rate of the share corresponding to its rights in the results declared by the co-ownership (1). (1) Regime applicable to fiscal years beginning on or after January 1, 1978.
(Law n ° 92-1476 of December 31, 1992 art. 76 I amending finances for 1992 Official Journal of January 5, 1993)(Law n ° 96-1182 of December 30, 1996 art. 26 III corrective finances for 1996 Official Journal of December 31, 1996) Each member of the racehorse or stallion condominiums who meet the conditions mentioned in article 238 bis M is personally subject to income tax at the rate of the share corresponding to his rights in the results declared by the co-ownership. .
For the application of these provisions, the statutes and the operating methods of the stallion co-ownerships must comply with standard statutes approved by decree.