ExemptionIn effectIncome taxNational
Flat-rate tax regime for childminders extended to foster carers
Article 40 of the Act of 27 June 2005 on childminders and foster carers amends Article 80 sexies of the General Tax Code: the flat-rate method for determining taxable income, previously reserved for childminders, applies to childminders and foster carers (permanent care of minors) governed by the Social Action and Families Code and the Labour Code.
Measure originators
InitiatorGVT
Jean-François Mattei
Gouvernement
Impact on public finances
No official estimate found for this measure.
Effective date
29 June 2005
Measure impact
Foster carers who look after children permanently in their home determine their taxable income using the same flat-rate method as childminders.
Official references
Law number: Loi n° 2005-706 du 27 juin 2005, art. 40
Official Journal: JORF n° 149 du 28 juin 2005
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
29 June 2005Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en vigueur de la loi au lendemain de sa publication.
Completed
27 June 2005President of the Republic signature
Promulgation
Publication au Journal officiel
Promulgation de la loi n° 2005-706 du 27 juin 2005 relative aux assistants maternels et aux assistants familiaux, publiée au Journal officiel n° 149 du 28 juin 2005.