Article 125 ter of the French General Tax Code
La fraction des sommes versées par la Caisse des dépôts et consignations en application du V de l’article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital mentioned in articles 117 quater and 125 A of this code, with the exception of income expressly exempted from tax under the article 157 and those already subject to income tax, is subject to income tax…