Article 242 ter D of the French General Tax Code
November 8, 2023
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Monetary and Financial Code, their management company or the custodians of the assets of these undertakings or collective investments are required to mention, on the declaration provided for in article 242 ter of this code, the identity and address…
