Article 145 of the French General Tax Code
November 8, 2023
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the following conditions: a. The equity securities must be in registered form or be deposited or registered in an account held by one of the following intermediaries: – intermediaries authorised to carry out custody account-keeping activities for financial instruments…
