Question 43164 — veterans and victims of war

Summary

Article 4 of Law No. 2015-1785 of December 29, 2015 on finances for 2016, amending Article 195 of the General Tax Code (CGI), provides that the family quotient of persons aged over 74 and holders of the combatant's card or a pension paid, under the provisions of the code of military disability pensions and war victims, is increased by a additional half share. In the event of the death of the right holder, this provision is applicable to the surviving spouse aged over 74. In principle, the surviving spouse benefits from the half tax share as long as the veteran himself benefited from it. Indeed, it is a form of recognition from the Nation for the services that the latter has rendered. It is a fundamental principle which justifies the existence of this half-share. Modification of the system provided for by article 195 of the CGI The aforementioned was one of the demands made for many years by veterans' associations. Thus, as it had committed to doing, the Ministry of the Armed Forces included the question relating to the allocation of the half-tax share among the subjects which were studied as part of the consultation initiated, since 2017, with the associations representing the fighting world. The extension of the conditions for granting the half tax share to veterans, and consequently, to their widows, was included in article 158 of law no. 2019-1479 of December 28, 2019 on finance for 2020 which provides for the modification of article 195 of the aforementioned CGI. Thus, since January 1, the widows of veterans can benefit from the allocation of the half tax share, from the age of 74, even if the veteran, who received the pension of the fighter, died between 65 and 74 years old. This measure constitutes a very favorable step forward for the fighting world. Therefore, the Government is not considering a further extension of this system to the surviving spouses of veterans who died before the age of 65.

Machine translation from French. The official text remains authoritative.

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