Interest on special series of current account Treasury bills denominated in euros which are reserved for international organisations, foreign sovereign States, central banks or the financial institutions of such States is exempt from the levy provided for in article 125 A. The characteristics of these special issues of Treasury bills are set by order of the Minister for the Economy and Finance.
I. – Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign States or the central banks of these States, are exempt from the withholding taxes provided for in 1 and 2 of l’article 119 bis et du prélèvement prévu au III de article 125 A. These investments must not constitute a direct investment…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt securities issued by the State before 1 January 1987. 2 (Obsolete provision). .
The income from bonds handed over by the caisse nationale de l’industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n° 82-155 du 11 février 1982 are subject to the tax provisions applicable to income from fixed-rate bonds issued by the State. The same applies to income from bonds issued by the Office National d’Etudes et de Recherches…
The withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into force of the law of 29 December 1929 and before 1 January 1965, by départements, communes, syndicates of communes and public establishments with the caisse des dépôts et consignations, the crédit foncier, the société…
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 all other income from bond issues contracted before 1 January 1965 by credit institutions and finance companies, insofar as it is proven that the amount of these issues is and remains allocated to the financing of export transactions benefiting from the guarantees provided for by the…
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…
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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