4: Withholding taxes and levies on income from securities

1. The withholding tax provided for in 1 of Article 119 bis shall be paid by the person making the distribution, who shall be responsible for withholding the amount from the sums paid to the beneficiaries of the said income. 2. The withholding tax provided for in 2 of article 119 bis is declared and paid to the Treasury by the person established in France who ensures payment of the…

1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members of the boards of directors of public limited companies; 2° Income referred to in 1° of Article 118 and relating to securities issued on or after 1 January 1965. These provisions do not apply in the event of the…

La retenue à la source afférente aux revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis, and referred to in 1 of the articles 119 bis and 1672 is declared and recovered in accordance with the rules laid down by decree (1).

The withholding tax payable under the provisions of Article 115 quinquies is declared and paid to the Treasury by the company no later than the fifteenth day of the fourth month following the end of the financial year. If the financial year ends on 31 December or if no financial year ends during the year, the payment is made no later than 15 May. (1). (1) See Annex II, art….