Article 137 ter of the French General Tax Code
I. – Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of this code constitute income from transferable capital received by unitholders on the date of its distribution by the fund. II. – The person who ensures payment of the income referred to in…