Article 138 of the French General Tax Code
The withholding tax provided for in 1 of l’article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 1965 by public housing offices and by low-income housing companies and foundations under the conditions set by article 5 of the law of 27 July 1934, as well as the annuities paid by the…