How to declare payment on securities income and portfolio capital

INFORMATION
ACCOUNTING OBLIGATIONS AND TAX
Last updated: 23/02/2023

Any natural or legal person who pays interest on receivables, deposits or guarantees and investment income to natural or legal persons domiciled or established in France or to persons of French nationality resident in Monaco who do not hold a certificate of residence must, within the first quarter of the year, declare to the Department of Tax Services the income or revenue earned by the beneficiaries in the preceding year.

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