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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
 Umpires, as defined in article L 223-1 of the French Sport Code, are now taxed according to the rules applicable to professions "BNC" with respect of the earnings generated by their activity of umpire (art. 92-2-6° CGI). This is because umpires works independently and cannot be considered as subordinated to, or in an employee-employer relationship, with the league they belong to (art. L 223-1 à 3 of the French Sports Code)
In addition Umpires benefit now of a tax exemption of their indemnities up to 14,5 % of the social security ceiling i.e. 4 667 € in 2007 (art. 93-10 CGI). As it is an exemption and not a deduction, earnings are taxable as of the first euro when they exceed the tax exemption threshold.
In 2006, about 140 000 umpires operated in France while only 7 000 earned more than 5 000 euros per year.
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