Knowledge Base

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Questions

Which companies were added to the list of companies subject to the FTT for 2025?

Esso, Neurones, Wavestone and Planisware
TotalEnergies, Sanofi and LVMH
Colas and SII
BNP Paribas and Credit Agricole

What is the mechanism used to calculate the tax on the net long position at end of day?

The tax is calculated on the total amount of purchases without any offsetting
The tax is calculated on the net long position after offsetting same-day purchases and sales
The tax is calculated only on sales without any offsetting
The tax is calculated on the average of purchase and sale prices

What is the current FTT rate applicable since April 1, 2025?

0.2%
0.3%
0.4%
0.5%

What are the cumulative conditions for an acquisition to be subject to the Financial Transaction Tax (FTT)?

The acquisition must be for consideration, the securities must be admitted to a regulated market, the company must be French with a market capitalization exceeding 1 billion euros, the transfer of ownership must be effective, and the transaction must involve equity securities
The acquisition must be for consideration, the securities must be admitted to a regulated market, the company must be French with a market capitalization exceeding 1 billion euros, the transfer of ownership must be effective
The acquisition must be for consideration, the securities must be admitted to a regulated market, the company must be French with a market capitalization exceeding 1 billion euros
The acquisition must be for consideration, the securities must be admitted to a regulated market, the company must be French

The tax on sovereign credit default swap (CDS) contracts is still in force in France in 2025.

True
False

Categorize items by dragging them to the appropriate zones

Items to categorize:

FTT revenue in 2023 (France)
Stamp Duty revenue (United Kingdom)
Official development aid (before 2025)
General budget (since 2025)
Categories:

Revenue amount

Revenue destination

Entity responsible for collecting the FTT

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Complete intraday transactions (buying and selling the same quantity on the same day) are subject to the FTT.

True
False