Income tax exemption for allowances paid to military personnel deployed against covid-19
Allowances paid in 2020 to military personnel for their participation in armed forces operations against the spread of covid-19 during the health emergency are exempt from income tax. The exemption cannot be combined with that of the exceptional bonus provided by article 11 of the amending finance act of 25 April 2020.
Measure originators
No official estimate found for this measure.
Measure impact
Military personnel deployed in covid-19 operations do not declare these allowances in their 2020 income tax return.
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
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)