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今年3月28日，法国税务当局发布一项关于对带息股份征税的新规定，结束以往持有此项股份股东的享受免税的历史。带息股份是对某类人员（雇员、经理）在一种投资基金中参股而发行的股票，其股东有权享有一定比例的该基金利润（资本利得或股息），一般利润率为20%。由于对此类股
On March 28 this year, the French tax authorities issued a new tax levy on interest-bearing new rules to end the previous shareholders holding this share to enjoy the tax-free history. The interest-bearing shares are shares issued by a class of persons (employees, managers) participating in an investment fund. The shareholders of the group are entitled to a certain percentage of the fund’s profits (capital gains or dividends) at a general profit margin of 20%. Due to this type of stocks