VIIa: Profits on forward financial instruments

1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on the settlement or disposal for consideration of financial contracts, also referred to as “financial futures instruments”, mentioned in III of l’article L. 211-1 of the Monetary and Financial Code, by individuals domiciled in France for tax purposes within the meaning of Article…

In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided for in that same I and their acquisition value is subject to income tax, at the time of the gift, according to the rules provided for in articles 150-0 A et seq.