Article 1649 B of the French General Tax Code
Persons making payments of any kind under the contracts referred to in Article L. 581-25 of the Environment Code, are required to declare the names and addresses of the beneficiaries as well as the amount of the sums paid when these exceed €76 per year for the same beneficiary. The same obligation applies to the condominium manager in the event of the condominium owners receiving their share of the sums…