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…
