Seized by the Council of State with a QPC, the Constitutional Council, in a decision of January 31, 2020, ruled that the tax regime of the mixed compensatory benefit provided for in paragraph II of Article 199 octodecies of the CGI resulting from Law 2004-439 of May 26, 2004 on divorce was unconstitutional, while specifying however that the provisions declared contrary to the Constitution were no longer in force (Cons. const. 31-1-2020 No. 2019-824 QPC).
The tax reduction would therefore remain excluded today in the case of a mixed compensatory benefit, until a new decision of the Constitutional Council.