Question 12594 — Status

Summary

Ms. Marianne Maximi questions the Minister Delegate to the Prime Minister, responsible for relations with Parliament, on taxation and the possible undue allocation of grants allocated to former Presidents of the Republic. Former Presidents of the Republic benefit from an allocation pursuant to article 19 of Law No. 55-366 of April 3, 1955 relating to the development of credits allocated to the expenditure of the Ministry of Finance and economic affairs for the financial year 1955. Special rapporteur in the field of public authorities for the committee on finance, general economy and budgetary control, author in this capacity of a special report (no. 1996, annex 34 on the finance bill for 2026, October 23, 2025), the deputy has already questioned the minister on this subject in a previous written question (no. 10858, 11 November 2025). She thanks him, thus as his services, for the precision of the answer which was given to his written question and the almost perfect respect of deadlines. It is firstly written there, on the subject of endowments: “the net is equal to the gross”, which leads the MP to question the taxation of these endowments. Furthermore, she is surprised by the different amount of the two pensions currently paid. Indeed, the Minister writes in his response: “Two pensions pensions are currently paid to former presidents. For one, the annual amount of the grant is 74,451.57 euros based on an HE E2 index. Taking into account the revaluations that have occurred since then, the gross monthly amount paid in 2025 is 7,204.65 euros, i.e. a gross annual base of 86,455.80 euros. For the second, the annual amount of the grant is 73,343 euros based on an HE E2 index. Considering the revaluations that have occurred since then, the gross monthly amount paid in 2025 is 7,196.91 euros, i.e. a gross annual base of 86,362.92 euros. The difference between the two pensions is explained by the value of the index point which is the one used on the departure date. The MP does not understand how there can be a gap between the two pensions depending on the seniority of their beneficiary. We could indeed have expected that all former Presidents of the Republic receive grants equal to the nearest euro, the first paragraph of article 19 of the aforementioned 1955 law providing that the amount of this pension is “an amount equal to that of the gross index salary of a State Councilor in ordinary service”. It is thus referred to “an amount”, in the singular. It is also not specified that this amount is that on the date of the first payment and that it then evolves differently from the salary of a State Councilor in ordinary service of which he must represent the equivalent. Thus, it seems impossible for two former Presidents of the Republic to benefit from two different allocations (as explained by the Minister in his response), but both "of an amount equal to that of the gross index salary of a State Councilor in ordinary service" (as provided for by law). Also, she asks him, firstly, how much the gross index salary of a State Councilor in ordinary service amounted to in 2025; secondly, in the event that this salary corresponds to that of the two lower grants, to explain to him by what legal arguments it was considered possible to provide a former President of the Republic with an annual grant of an amount greater than that of the salary gross index of a State Councilor in ordinary service, in apparent disregard of the first paragraph of Article 19 of Law No. 55-366 of April 3, 1955 relating to the development of credits allocated to the expenditure of the Ministry of Finance and Economic Affairs for the 1955 financial year; thirdly, on what index or any reference are indexed, if applicable, the grants paid to former Presidents of the Republic; fourthly, what types of pensions or income are assimilated to these grants by the tax administration to determine the taxes of all kinds to which they are subject and finally, as a result of the previous question, to what taxes of all kinds these grants are subject.

Machine translation from French. The official text remains authoritative.

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