What is the Flat Tax?

In the case of individual investors resident in France, the interest received from a bond issue is subject to the Single Forfaitary Levy*. This is divided into two parts: social security contributions (17.2%) and income tax (12.8%). In both cases, the deduction is made at source (organised by Raizers) and the interest received by the investor is net of tax.

*This rate is set each year in the finance law

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- I am a non-resident for tax purposes (outside France and Switzerland). What is my tax situation?
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