Operational Information

Vestima Fund Securities - rates, eligibility - France - CFCL

Asset Services | Tax | France CFCL

Reference

Service level
CFCL
Last Updated
03.11.2025

Withholding Tax

Standard rate of withholding tax:

25%a

Holding requirements / restrictions:

No

a. 30% until 31 December 2019, 28% until 31 December 2020 and  26.5% until 31 December 2021, 25% as of 1 January 2022

The rate of withholding tax on dividends from French Vestima Fund Securities depends on the security type, as follows.

Vestima Fund Securities:

The standard rate of withholding tax on dividends from French Vestima Fund Securities is:

  • 25% standard rate for all undisclosed entities;
  • 12.8% standard rate for foreign individuals.