French General Tax Code
In forceThe advance payment provided for in 2° of 2 of article 204 A is payable:
A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and property income as well as life annuities for valuable consideration;
B. - Notwithstanding article 204 B :
1° Alimony payments, the income mentioned in Article 62, the allowances and pensions mentioned in Article 199 quater, the income mentioned in 1 bis, 1 ter and 1 quater of Article 93 when they are taxed according to the rules laid down for salaries and wages and, when they are paid by a debtor established outside France, foreign source income taxable in France according to the rules applicable to salaries, pensions or life annuities ;
2° French source salaries and wages taxable in France when such income is paid:
a) By a debtor established outside France in a Member State of the European Union or in another State or territory that has concluded with France an administrative assistance agreement to combat tax fraud and evasion and a mutual assistance agreement on recovery with a similar scope to that provided for in Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures, including where such agreement is limited to the recovery of income tax due in respect of such salaries and wages, and which is not an uncooperative State or territory within the meaning of Article 238-0 A of this Code ;
b) To employees who, by application of Article 13 of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems, are not dependent, for the periods in respect of which this income is paid, on a compulsory French social security scheme or to employees who are dependent on a compulsory French social security scheme by application of I of Article L. 380-3-1 of the Social Security Code.
