Metadata
Author: Giga-fren
Data
English[en]
At least 50% of its net assets must constantly consist of parts, shares, convertible bonds or participating titles in companies who have their legal seat in a Member State of the European Communities, whose shares are not quoted on a French or on a foreign stock exchange, which carry on industrial and commercial activities (as provided for in Article 34 of the CGI) and who are subject to corporate tax at normal statutory rates or who would be subject to statutory corporate tax if the activities were carried on in France.
French[fr]
Conditions Seules les sociétés anonymes (AG) immatriculées en Autriche peuvent constituer des sociétés de fonds de participation (SFP).