TL;DR: If you practice as an avoué within an SCP, Part I of Article 35 allows you not to be taxed, in respect of the indemnity, on an amount exceeding your actual enrichment.
Applicable rule
Part I of Article 35 of Law No. 2011-1978 of December 28, 2011, provides that, when you practice as an avoué within a société civile professionnelle (SCP), taxation in respect of the indemnity may not apply to an amount exceeding your actual enrichment.