3°: Securities, sums or assets on deposit. Amounts due as a result of death. Obligations of depositaries or debtors

I. – Public administrations, any establishments or bodies subject to the control of the administrative authority, companies or firms, investment service providers other than portfolio management companies, money changers, bankers, discounters, public or ministerial officers or business agents who are custodians, holders or debtors of securities, sums or assets dependent on an estate which they know to be open must send, either before payment, remittance or transfer, or within fifteen…

III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l’article 806 who are custodians, holders or debtors of securities, sums or valuables belonging to an estate that they know to be open, and devolving to one or more heirs, legatees or donees whose de facto or de jure domicile is abroad.

The depositaries designated in I of Article 806, must, within fifteen days of being notified by the tax department, of the death of one of the depositors to an undivided or joint and several account, send to the competent authority of the State of their department of residence a list of the securities, sums or values existing, on the day of the death, to the credit of the joint account…