Question 367 — territorial civil service

Summary

The requested legislative revision has already been carried out. Indeed, 2 of article 4 B of the general tax code (CGI) amended by article 4 of law no. 2019-1479 of December 28, 2019 on finances for 2020 provides that state agents as well as those of local authorities and the hospital public service who exercise their functions or are responsible for mission in a foreign country and who are not subject in this country to personal tax on all of their income. This legislative measure, which has applied since the taxation of income for the year 2019, has thus made it possible to ensure equal treatment of all of these agents before tax.

Machine translation from French. The official text remains authoritative.

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