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Article 8 bis of the French General Tax Code

The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.

Original in French 🇫🇷
Article 8 bis

Les associés ou actionnaires des sociétés visées à l’article 1655 ter sont personnellement soumis à l’impôt sur le revenu pour la part des revenus sociaux correspondant à leurs droits dans la société.

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