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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | VII: Income from transferable securities | 1: Income from shares - Equivalent income | b: Calculation of total distributed income | Article 111 ter of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        VII: Income from transferable securities
        1: Income from shares - Equivalent income
        b: Calculation of total distributed income

Article 111 ter of the French General Tax Code

Article 111 ter of the French General Tax Code

November 8, 2023
1:49 pm

The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.

Original in French 🇫🇷

Article 111 ter

La transformation en société d’investissement à capital variable d’une société non exonérée de l’impôt sur les sociétés entraîne les mêmes conséquences fiscales que la répartition de son boni de liquidation.

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