Article 131 ter of the French General Tax Code
November 8, 2023
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…
