Tax benefits for individuals
- Individuals resident in France are exempted from tax on dividends and on capital gains by holding their shares for at least 5 years and reinvesting their dividends
- Individuals not resident in France are not subject to French withholding tax by committing to holding their shares at least 5 years
Tax benefits for legal entities
- Legal entities resident in France are exempted from tax on dividends deriving from capital gains and are subject to a reduced tax rate on capital gains by committing to holding their shares for at least 5 years
- Legal entities not resident in France are not subject to capital gains tax in France
Learn more about tax procedures