- Earned income
- Replacement income
- Income from personal long-term assets
- Income from investments
- Sale of precious metals, objects and stones
- Gains from games, betting on horse races and casino winnings
In particular, the income of the non-taxable unemployed and retired, the guaranteed minimum income (RMI), and interest on certain savings accounts are exempt from this tax. The Act of July 30, 2004, broadened the tax base from 95% to 97%; accordingly, CRDS revenues are expected to swell by approximately 50 million euros per year.
Earned income
- Wages and similar income
- Fringe benefits
- Compensation (end of contract, paid leave, termination)
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Replacement income
- Unemployment and early retirement benefits*
- Retirement and disability pensions*
- Housing allowances
- Family allowances
- Sickness benefits
* Subject to certain tax conditions
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Income from personal
long-term assets
- Income from real estate
- Capital income
- Interest and capital gains from stocks and investments
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Investment income
- Bonds
- Mutual-type funds (including money market funds)
- Negotiable debt instruments
- Negotiable debt instruments
- Interest on various types of savings plans, life insurance and stock-based plans
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