The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions of agricultural cooperative societies designated in articles L 521-1 et seq of the Rural and Maritime Fishing Code, as well as agricultural collective interest companies that have benefited from State advances, nor…
The following are exempt from the withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duration, long-term bonds and notes issued in accordance with the law of 3 March 1941 relating to financial transactions carried out by the limited company Natexis or any company it controls within the…
1. Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for their entire term, to the tax regime applicable to foreign securities. The conditions for the application of this paragraph shall be laid down by decree (1). 2. Bonds that foreign or international bodies issue in France with the…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I of Article 125 A.
Interest on special series of current account Treasury bills denominated in euros which are reserved for international organisations, foreign sovereign States, central banks or the financial institutions of such States is exempt from the levy provided for in article 125 A. The characteristics of these special issues of Treasury bills are set by order of the Minister for the Economy and Finance.
I. – Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign States or the central banks of these States, are exempt from the withholding taxes provided for in 1 and 2 of l’article 119 bis et du prélèvement prévu au III de article 125 A. These investments must not constitute a direct investment…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt securities issued by the State before 1 January 1987. 2 (Obsolete provision). .
The income from bonds handed over by the caisse nationale de l’industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n° 82-155 du 11 février 1982 are subject to the tax provisions applicable to income from fixed-rate bonds issued by the State. The same applies to income from bonds issued by the Office National d’Etudes et de Recherches…
The withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into force of the law of 29 December 1929 and before 1 January 1965, by départements, communes, syndicates of communes and public establishments with the caisse des dépôts et consignations, the crédit foncier, the société…
The withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by credit institutions and finance companies, insofar as it is proven that the amount of these issues is and remains allocated to the financing of export transactions benefiting from the guarantees provided for by the…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
