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Article L152-2 of the French Monetary and Financial Code

Individuals, associations and non-commercial companies domiciled or established in France are subject to the provisions of the second paragraph of article 1649 A of the General Tax Code.

Original in French 🇫🇷
Article L152-2

Les personnes physiques, les associations, les sociétés n’ayant pas la forme commerciale, domiciliées ou établies en France, sont soumises aux dispositions du deuxième alinéa de l’article 1649 A du code général des impôts.

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