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The second amended finance law for 2012, adopted on 31 July 2012, contains measures relating to the taxation of dividends distributed by French companies
A French UCIT is fully exempted on dividends received from French companies, but foreign UCITs are subject to a withholding tax (WHT) levied at 25 (increased to 30 as of January 1, 2012) or a lower rate that might be provided by the tax treaties
