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Franse Financiële Transactietaks (FTT)

  • Bijgewerkt

The financial transaction tax (also called FTT) was implemented by the State in 2012.

Click here to see the list of values affected by the Financial Transaction Tax (FTT) (in French)

It aims to tax certain financial transactions, the main characteristics of which are listed below:

Type of transaction concerned

Only purchase orders for shares are concerned.

Sales of securities do not result in the deduction of this tax.
Amount of the tax 0.40% of the net value acquired (purchased - sold) valued at the average purchase price.
Scope of application

The scope of application of the FTT results from the combination of five conditions that must all be met. It must therefore be:

  • a sale for consideration
  • resulting in a transfer of ownership
  • of equity securities or equivalent securities
  • admitted to a regulated market,
  • issued by a French company with more than one billion euros in capitalization (see CGI art 235 ter ZD, in French)
Calculation frequency Daily (after market close)
Operations and positions

Positions purchased in cash:

  • Tax calculated on the net positions of the day acquired on the same security (positions purchased on the day - positions sold on the day) with transfer of ownership

Not concerned:

  • Purchases in cash resold during the day (intraday)
  • Issuance of new shares

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