I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerger carried out pursuant to the second paragraph of articles L. 214-8-7 and L. 214-24-41 of the Monetary and Financial Code, constitute income from transferable capital received by the unitholders on the date of…
I. – Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of this code constitute income from transferable capital received by unitholders on the date of its distribution by the fund. II. – The person who ensures payment of the income referred to in…
The withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 1965 by public housing offices and by low-income housing companies and foundations under the conditions set by article 5 of the law of 27 July 1934, as well as the annuities paid by the…
Sont exemchis de la retenue à la source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders or unit holders: 1° By investment property companies governed by article 33-I of law no. 63-254 of 15 March 1963; 2° By management property companies governed by article 1 of…
Distributions of profits made by companies that have entered into an agreement with the Minister of the Economy and Finance in accordance with the provisions of l’ordonnance n° 59-248 du 4 février 1959, are exempt from the withholding tax provided for in 2 of Article 119 bis insofar as the profits distributed come from the activities of the company referred to in the agreement and do not exceed 5% of…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the following conditions: a. The equity securities must be in registered form or be deposited or registered in an account held by one of the following intermediaries: – intermediaries authorised to carry out custody account-keeping activities for financial instruments…
The withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the development of priority urbanisation areas, by local authorities and by bodies holding concessions for this development.
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sureties, are exempt from the proportional tax on income from foreign securities which are not subject to the subscription system, mathematical reserves and any other reserves for claims to be settled and for current risks, when this obligation is imposed on…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on the settlement or disposal for consideration of financial contracts, also referred to as “financial futures instruments”, mentioned in III of l’article L. 211-1 of the Monetary and Financial Code, by individuals domiciled in France for tax purposes within the meaning of Article…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided for in that same I and their acquisition value is subject to income tax, at the time of the gift, according to the rules provided for in articles 150-0 A et seq.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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