Article 125 A of the French General Tax Code
I.-Individuals domiciled in France for tax purposes within the meaning of l’article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bills and other debt securities, deposits, guarantees and current accounts, as well as interest paid in respect of sums made available to the company of which they are a partner or shareholder and held in an individual blocked account, are…