The French tax authorities have updated their comments, regarding additional corporate income tax contribution of 3% on distributed amounts, provided by the Amending Finance Bill for 2012 (Article 36 of Law n°2012-1510 dated 29 December 2012). As a reminder, the amounts distributed by listed real estate investment companies (SIIC) (and some companies having an identical object) to fulfil their distribution requirements are exempt from additional corporate income tax contribution of 3%, when the payment is made between 1 January and 31 December 2013 (BOI-IS-AUT-30- 20130410 n°20 dated 10 April 2013).