Published on: March 12, 2025 | Article No: 313 | By: @rprasanth_kumar
Taking care of an elderly parents or grandparents can be both a moral and a financial responsibility. Fortunately, French income tax law provides relief through deductions on financial support made to an ascendant in need. Whether you provide direct financial aid, cover living expenses, or house your parent at home, you may be able to reduce your taxable income.
For the 2025 income tax declaration (on 2024 income), the French government has updated the deductible amounts, making it essential to understand how to claim these benefits properly.
Keywords: Ascendants, Pensions alimentaire, 6GU, Form 2042, and Tax deduction.
Who can benefit from the Tax Deduction?
You can deduct the payments (pensions alimentaire) made to an ascendant (parent, grandparent, great-grandparent) if:
✅ Your ascendant is in need, and you have a legal obligation to support them.
✅ The financial support covers essential needs such as food, housing, and medical care.
✅ The amount is proportional to your own financial situation and does not exceed a reasonable limit.
Eligible individuals include:
✅ Your parents
✅ Your grandparents
✅ Your in-laws (your spouse’s ascendants)
How much can you Deduct?
The deductible amount depends on the type of support provided:
Case 1: Financial support paid in Cash
- If you make regular payments (via bank transfer, check, etc.), you can deduct the full amount, provided you keep supporting documents (bank statements, invoices, etc.).
- There is no official limit but the total amount annually must be proportional to your own financial situation and does not exceed a reasonable limit.
- Example: If you transfer €400 per month to your mother, totaling €4,800 per year, this amount will be deducted from your taxable income.
- Some people have declared very large amounts such as €10k, €20k, €25k, etc and the French tax department asked for proper justifications even after a few years. In case of absence of valid documents to prove, people were asked to pay the required tax + a penalty for the tax evasion.
Case 2: Housing a Parent at your Home
- If you house an ascendant in need in your home, you can deduct a fixed amount of €4,039 for accommodation and food expenses, without needing to provide justification.
- Specific Conditions: If the ascendant is over 75 years old, their annual income must not exceed the Aspa (Solidarity Allowance for the Elderly) threshold: €12,144.27 for a single person, or €18,854.02 for a married couple.
Case 3: Directly Covering Expenses
- You may also pay your parent’s expenses directly (e.g., medical bills, nursing home fees).
- In this case, you must retain invoices and bank statements as proof.
Important Exclusions
You cannot deduct these type of payments from your income tax if:
- You receive a tax credit for employing a caregiver at your ascendant’s home.
- Your parent does not declare the payments received in their own tax declaration, but only if they are fiscal residents in France.
Note: The tax deduction limits are updated very year based on various factors including inflation.
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How to declare and claim a Tax Deduction?
The deduction amount must be added in the line 6GU on the main income tax form 2042. The exact details are covered in the following step-by-step tax tutorials.
Case A: Offline Income Declaration Process
Case B: Online Income Declaration Process
Sources & References 📕
DISCLAIMER
Any finance-related information shared is not professional legal, tax, or investment advice. The information provided is of an educational and general nature and is not investment advice within the meaning of Articles L. 321-1 and D. 321-1 of the French Monetary and Financial Code. Investment carries risks of loss and past performance does not guarantee future performance. Please consult a financial advisor for any professional advice.
Hi Prasanth, great article thanks! I often transfer lumpsum amounts from here to my own NRO account in India when the conversion rate is good, and then from my NRO account I send money every month to my parents for monthly expenses. Can this also be claimed when filing taxes in France to bring down the total taxable income? Or does it have to be direct transfers from French bank account to my parents account?
Hello Akash,
As explained in the article, the tax deduction is only for the money sent directly to the Parents’ bank accounts. So, whatever you send to your own bank account is not applicable.
Even if you send it to your Parents’ account, you should be able to prove that they are financially dependent on you.
Cheers,
Prasanth
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