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Article 968 bis of the French General Tax Code

The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by each of the survivors in the contract.

Original in French 🇫🇷
Article 968 bis

Les actifs mentionnés à l’article 965 acquis en commun dans les conditions prévues à l’article 754 A sont inclus dans le patrimoine de chacun des contractants au prorata des sommes investies par chacun des survivants dans le contrat.

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