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Article 88 of the French General Tax Code

Any natural or legal person paying life pensions or annuities is required to declare the sums paid and to provide details of the holders of these pensions or annuities.

This declaration must be filed with the tax authorities no later than 31 January of the calendar year following that in which these sums were paid.

Original in French 🇫🇷
Article 88

Toute personne physique et morale payant des pensions ou rentes viagères est tenue de déclarer les sommes versées et de fournir les indications relatives aux titulaires de ces pensions ou rentes.

Cette déclaration est souscrite auprès de l’administration fiscale, au plus tard le 31 janvier de l’année civile suivant celle au cours de laquelle ces sommes ont été versées.

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