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Article 124 B of the French General Tax Code

November 8, 2023

The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative provision and not likely to be listed, follows that of the proceeds of such securities. The provisions of the first paragraph apply to disposals of units in debt mutual funds whose term on issue is less than or equal to five…

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Article 124 C of the French General Tax Code

November 8, 2023

The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be determined on a flat-rate basis. For the determination of net gains from the sale of bonds or contracts mentioned in I of article 125-0 A, the acquisition price…

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Article 124 D of the French General Tax Code

November 8, 2023

The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of income tax. The persons mentioned in article 242 ter must then provide the administration with all the information required to establish the tax, and taxpayers must also provide them with the amount of the disposals…

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Article 125 of the French General Tax Code

November 8, 2023

Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payment of interest, however made, or of its entry in the debit or credit of an account. In the case of capitalisation of interest on the sale price of a business, the taxable event is deferred to…

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Article 125-00 A of the French General Tax Code

November 8, 2023

The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-6 of the Monetary and Financial Code or of a free loan mentioned in article L. 548-1 of the same code is chargeable, from the year in which the lender’s claim becomes definitively irrecoverable within…

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Article 125-0 A of the French General Tax Code

November 8, 2023

I. – 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax. The products in question are exempt, whatever the duration of the contract, when it is unwound by the payment of a…

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Article 125 A of the French General Tax Code

November 8, 2023

I.-Individuals domiciled in France for tax purposes within the meaning of l’article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bills and other debt securities, deposits, guarantees and current accounts, as well as interest paid in respect of sums made available to the company of which they are a partner or shareholder and held in an individual blocked account, are…

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Article 125 D of the French General Tax Code

November 8, 2023

I. – Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of article 1417, is equal to or greater than the amounts mentioned in the last paragraph of I of article 125 A and who benefit from income or products listed in the same I…

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Article 125 ter of the French General Tax Code

November 8, 2023

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…

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  • Andorra+376
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  • Argentina+54
  • Armenia (Հայաստան)+374
  • Aruba+297
  • Ascension Island+247
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  • Austria (Österreich)+43
  • Azerbaijan (Azərbaycan)+994
  • Bahamas+1
  • Bahrain (‫البحرين‬‎)+973
  • Bangladesh (বাংলাদেশ)+880
  • Barbados+1
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  • Mozambique (Moçambique)+258
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  • Namibia (Namibië)+264
  • Nauru+674
  • Nepal (नेपाल)+977
  • Netherlands (Nederland)+31
  • New Caledonia (Nouvelle-Calédonie)+687
  • New Zealand+64
  • Nicaragua+505
  • Niger (Nijar)+227
  • Nigeria+234
  • Niue+683
  • Norfolk Island+672
  • North Korea (조선 민주주의 인민 공화국)+850
  • Northern Mariana Islands+1
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  • Oman (‫عُمان‬‎)+968
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  • Palau+680
  • Palestine (‫فلسطين‬‎)+970
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  • Samoa+685
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  • Solomon Islands+677
  • Somalia (Soomaaliya)+252
  • South Africa+27
  • South Korea (대한민국)+82
  • South Sudan (‫جنوب السودان‬‎)+211
  • Spain (España)+34
  • Sri Lanka (ශ්‍රී ලංකාව)+94
  • Sudan (‫السودان‬‎)+249
  • Suriname+597
  • Svalbard and Jan Mayen+47
  • Sweden (Sverige)+46
  • Switzerland (Schweiz)+41
  • Syria (‫سوريا‬‎)+963
  • Taiwan (台灣)+886
  • Tajikistan+992
  • Tanzania+255
  • Thailand (ไทย)+66
  • Timor-Leste+670
  • Togo+228
  • Tokelau+690
  • Tonga+676
  • Trinidad and Tobago+1
  • Tunisia (‫تونس‬‎)+216
  • Turkey (Türkiye)+90
  • Turkmenistan+993
  • Turks and Caicos Islands+1
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
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75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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