Article 235 ter ZD bis of the French General Tax Code
November 8, 2023
I. – Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetary and Financial Code, carried out on own account via automated processing systems. II. – High-frequency trading in equity securities, within the meaning of I of this article, is the act of sending orders on…
