Article 1678 quater of the French General Tax Code
I. – The levy on fixed income investment products referred to in l’article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments of the same nature mentioned in 1 or 2 of II of article 125-0 A are declared and paid to the Treasury within the first fifteen days…