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XXIII: Levy on certain property profits made by individuals or companies with no establishment in France

Article 244 bis of the French General Tax Code

The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way of derogation, the rate is increased to 75% when the profits are made by these same taxpayers or companies when…

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