Flat-rate reparation allowance for Réunion minors transplanted to mainland France (1962-1984), exempt from income tax and CSG

Article 3 of Act No. 2026-555 of 29 June 2026 grants a right to reparation to minors transplanted from Réunion to mainland France between 1962 and 1984 who appear on the list drawn up by the temporary historical research commission, or to their descendants if they have died. Reparation takes the form of a flat-rate allowance paid by a State fund, deemed to cover all harm suffered. The allowance is exempt from income tax (Article 81, 4°, f of the General Tax Code) and, for three years, from CSG. The amount, payment conditions and application period (at least three years) are set by a decree adopted after consulting the remembrance commission created by the Act; the article takes effect on the date set by that decree and at the latest on 1 January 2029.