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Article 808 of the French General Tax Code

The depositaries designated in I of Article 806, must, within fifteen days of being notified by the tax department, of the death of one of the depositors to an undivided or joint and several account, send to the competent authority of the State of their department of residence a list of the securities, sums or values existing, on the day of the death, to the credit of the joint account…

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