Under article 235 ter ZCA of the French Tax Code (FTC) distributions made by French companies were participation exemption regime.
If the participation exemption does not apply dividends from a French company are taxed at the standard corporate tax rate. A participation exemption
18 abr 2018 exemption. Tax credit system under DTT / Tax exempt under. Luxembourg participation exemption. Dividends paid by a. French. OPCI/SIIC.
19 nov 2010 particular extend the scope of the French participation-exemption regime to dividends received and capital gains realized by partnerships
11 sept 2017 The French tax code provides for a withholding tax exemption on ... of the domestic participation exemption on dividends paid to French.
by companies subject to corporate income tax in France (article 235 ter ZCA). Amendment of the parent-subsidiary regime and participation exemption ...
on the net capital gain due to the domestic participation-exemption regime). Indeed the exempt from withholding tax on realised French capital gains.
15 jun 2015 Under the French participation exemption regime dividends distributed by a subsidiary to a parent company are in principle tax exempt at ...
However certain provisions concerning the availability of the French dividend tax credit and the application of the copyright royalty exemption will apply for
Dividends not subject to the parent-subsidiary regime will no longer be fully tax-exempt but a 1% lump sum will remain taxable if the dividend is received by a.