Article 1649 ter of the French General Tax Code
I. – The insurance undertakings, provident institutions and unions mentioned in I of Article L. 132-9-3 of the Insurance Code, as well as the mutual insurers or unions mentioned in Article L. 223-10-2 of the Mutual Insurance Code and similar bodies established in France, declare the subscription and settlement of capitalisation contracts or similar investments, in particular life insurance contracts. II. – The companies, legal entities, institutions and organisations mentioned…