Article 139 ter of the French General Tax Code
Sont exemchis de la retenue à la source prévue au 2 de Article 119 bis, insofar as they derive from profits exempt from corporation tax pursuant to 3° ter of article 208, dividends and other income distributed to their shareholders or unit holders: 1° By investment property companies governed by article 33-I of law no. 63-254 of 15 March 1963; 2° By management property companies governed by article 1 of…