France Tax Agency Updates Administrative Doctrines on Taxable, Exempt Individual Income

The French General Directorate of Public Finance May 6 updated administrative doctrines on taxable and exempt individual income. Topics covered include: 1) the abolition of exemptions for salaries associated with the Legion of Honor and the Military Medal, and for gratuities granted to older workers upon the award of the Medal of Honour for Labor by the Ministry of Social Affairs, for remuneration received from Jan. 1; 2) the abolition of the exemption for the repayable advance paid under the financial aid regime for the creation or takeover of a business (ACRE) to specified individuals, including those who have difficulty ...