Question 13793 — supplementary insurance

Summary

Mr. Xavier Albertini draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for public accounts, to the evolution of taxation for daily allowances paid within the framework of a supplementary insurance contract following the “Madelin law” regime, disqualified as “non-Madelin” and still providing the same guarantees. A taxpayer had a supplementary insurance contract subject to the Madelin law which provided the guarantee of obtaining replacement income in the event of illness or accident. This contract has been disqualified as “non-Madelin”, that is to say that the “Madelin” regime no longer applies, but without impact on the guarantees offered to the taxpayer via this contract (identical guarantees). However, for tax purposes, it is possible to deduct the contributions paid as part of this “Madelin” contract. From now on, this deduction is no longer possible due to the loss of qualification of the “Madelin” contract. This is why he would like to know what the tax treatment is for the receipt of daily allowances and to what taxation the allowances received after this disqualification are subject.

Machine translation from French. The official text remains authoritative.

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