![]() ? Certain pre-1997 life assurance (assurance-vie) type products ? Income generated within a Livret A (tax-free savings account) or income and gains arising within a PEA (tax-free investment account) and several other state-approved tax-efficient investment wrappers The flat tax does not apply to the following: ![]() It does not cover income and gains from real estate property owned either directly or via funds. ![]() A variety of other investment types are also covered such as bonds, life assurance products and investment funds. The two types of financial investments that most will be familiar with are interest-earning bank accounts and shares which pay out dividends. Since 1 January 2018, France has had a flat tax of 30% on income and gains from financial investments of individuals resident in France. Find out how the new flat tax of 30% on income from financial investments works in France
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