Question 8490 — income tax

Summary

In accordance with the provisions of 2° of II of Article 156 of the General Tax Code, sums paid to a person in need are deductible from the overall income of the person paying them if - and only if - they fall under the maintenance obligation as defined in Articles 205 to 211, 367 and 767 of the Civil Code. However, no such obligation exists between brothers and sisters. Therefore, the sums that a taxpayer pays for providing for the needs of your brother or sister are not allowed as deductions from your overall income. However interesting the situation mentioned may be, it is not possible to modify this rule which, for reasons of legal certainty, is based on the provisions of civil law.

Machine translation from French. The official text remains authoritative.

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