Article 972 ter of the French General Tax Code
November 7, 2023
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indirectly, alone or jointly with the persons referred to in 1° of Article 965, less than 5% of the company’s capital and voting rights. The taxpayer may also hold, directly or indirectly, less than 5% of the company’s capital…
