Can I do an internship in 2014?


Taxation of income for a French student who did an internship in Germany

Students and interns who work for less than 183 days within a calendar year (or 6 months) in a company in a Member State other than that of their country of residence are subject to the following rule: if the internship is included in the course, the income is reduced only taxed in the country where the student resides.

The French student is therefore subject to French internship taxation. The law of July 10, 2014 changed the conditions of exemption for the remuneration of the internship in France. This law has been applicable since September 1, 2015.

Internship agreements signed before September 1st, 2015

The remuneration paid to students as part of an internship in the company is income tax-free if the three following conditions are met at the same time:

  • the internship is included in the course,
  • it is a compulsory internship,
  • the duration of the internship does not exceed 3 months.

If one of these conditions is not met, a distinction must be made between the following two situations:

  • the student is taxed in their own name. Up to the age of 25, only salaries / allowances that exceed € 4,336 (2015) are taxed.
  • the student (up to the age of 25) is assessed jointly with the tax household of his or her parents in France. His income is declared together with that of his parents. In this case, his parents benefit from an increase in their divisor for the family splitting and from an income tax reduction as part of the training costs.

Internship agreements that will be signed from September 1st, 2015

The remuneration that is paid within the framework of an internship agreement with a duration of more than 2 months is tax-free up to an amount of 17 490 € (annual statutory minimum wage / SMIC - 2015), regardless of whether the intern is jointly with the tax law Household of his parents is assessed or not. If the remuneration is higher than this amount, the portion that exceeds the cap is subject to income tax.