50% exemption of work-accident daily allowances paid to farmers
Article 5 of the 2024 Finance Act creates Article 72 A bis of the General Tax Code: daily allowances paid under compulsory work accident and occupational disease insurance to farmers taxed on actual profits are exempt from income tax for 50% of their amount.
No official estimate found for this measure.
Measure impact
Farmers taxed on actual profits who receive daily allowances after a work accident or occupational disease are taxed on only half of these allowances, from income tax due for 2023.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Council of Ministers
Validation interne