Article L221-27 of the French Monetary and Financial Code
The Livret de Développement Durable et Solidaire is opened by natural persons whose tax residence is in France in establishments and organisations authorised to receive deposits. The sums deposited in this passbook are used in accordance with article L. 221-5. Deposits made into a Livret de Développement Durable et Solidaire may not exceed a ceiling set by regulation. Only one passbook may be opened per taxpayer, or one passbook for…