Chapter IV: Provisions common to the taxes, income and profits referred to in Chapters I to III

I. – 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l’article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the property or rights mentioned in 3 are subject to a levy at the rates set out in III bis. This provision does not apply to disposals of real estate made by natural…

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individuals who are not domiciled in France within the meaning of article 4 B or by legal entities or bodies, whatever their form, having their registered office outside France, are determined in accordance with…

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corporate rights made by persons who are not domiciled in France for tax purposes within the meaning of Article 4 B, or whose registered office is located outside France, as well as capital gains realised by these same persons…