French General Tax Code
In force1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders do not have the status of traders and from all occupations, lucrative exploitations and sources of profits not attached to another category of profits or income.
2. These profits include in particular:
1° Income from stock market transactions carried out under conditions similar to those characterising an activity carried out by a person engaged in such transactions on a professional basis;
1° bis Proceeds from the purchase, sale and exchange of digital assets carried out under conditions analogous a ̀ those that characterise an activity carried out by a person engaging a ̀ titre professionnel a ̀ this type of transaction;
2° Proceeds from copyright received by writers or composers and by their heirs or legatees ;
3° Proceeds received by inventors in respect of either the licensing of their patents or the assignment or licensing of trademarks for products or services, manufacturing processes or formulas;
4° Discounts allocated for the sale of manufactured tobacco ;
5° Proceeds from transactions carried out on a regular basis, directly, through an intermediary or via a trust, in financial contracts, also referred to as "financial futures instruments", mentioned in III of article L. 211-1 of the Monetary and Financial Code, where the option provided for in 8° of I of article 35 was not available to the taxpayer or when he has not exercised it;
6° The sums and compensation received by arbitrators or judges in respect of the arbitration assignment mentioned in article L. 223-1 of the Sports Code;
7° The sums received by lawyers in their capacity as trustee of a trust operation defined in Article 2011 of the Civil Code.
3. The profits made by the clerks holding their office are taxed, in accordance with the rules applicable to the profits of offices, on their net amount determined after deduction of the salaries and allowances allocated to the clerks by the State. These salaries and allowances are classified in the category referred to in V of this sub-section.
