{"id":37196,"date":"2025-08-05T05:33:00","date_gmt":"2025-08-05T03:33:00","guid":{"rendered":"https:\/\/www.fbf.fr\/fr\/?p=37196"},"modified":"2025-09-05T14:43:59","modified_gmt":"2025-09-05T12:43:59","slug":"nouvelles-modalites-de-taxation-sur-les-actions-francaises","status":"publish","type":"post","link":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/","title":{"rendered":"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Article publi\u00e9 le 3 juin 2025 et mis \u00e0 jour le 5 ao\u00fbt 2025<\/em> &#8211; La loi de finances pour 2025 a apport\u00e9 des modifications, applicables \u00e0 compter du 16 f\u00e9vrier 2025, aux articles 119 bis 2 et 119 bis A du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Le Conseil d\u2019\u00c9tat avait \u00e9t\u00e9 saisi pour avis par le Gouvernement sur un ensemble de questions relatives \u00e0 la port\u00e9e des modifications envisag\u00e9es par le Parlement. Cet avis avait \u00e9t\u00e9 rendu le 27 janvier 2025. Un BOFIP, publi\u00e9 le 17 avril 2025, a pr\u00e9cis\u00e9 certaines modalit\u00e9s d\u2019application de ces nouvelles dispositions. <br>Dans ce contexte, la FBF a \u00e9tabli une note le 2 juin, compl\u00e9t\u00e9e le 1<sup>er<\/sup> ao\u00fbt par une note compl\u00e9mentaire.<\/p>\n\n\n<div class=\"postAttachment\"><div class=\"postAttachment__wrapper\"><div class=\"postAttachment__info\"><p class=\"postAttachment__name\">Article 96 de la loi de finances pour 2025 : nouvelles modalit\u00e9s de taxation des op\u00e9rations ayant trait aux actions fran\u00e7aises &#8211; Note FBF du 2 juin 2025 (PDF)<\/p><p class=\"postAttachment__fileSize\">72,7 Ko<\/p><\/div><a class=\"postActions__action postActions__action--big clickEvent postAttachement_link\" data-wp-interactive=\"fbf\/tracking\" data-wp-context=\"{&quot;category&quot;:&quot;file&quot;,&quot;action&quot;:&quot;download&quot;,&quot;label&quot;:&quot;Article 96 de la loi de finances pour 2025 : nouvelles modalit\u00e9s de taxation des op\u00e9rations ayant trait aux actions fran\u00e7aises - Note FBF du 2 juin 2025 (PDF)&quot;}\" data-wp-on--click=\"actions.push\" data-eventcategory=\"file\" data-eventaction=\"download\" data-eventlabel=\"Article 96 de la loi de finances pour 2025 : nouvelles modalit\u00e9s de taxation des op\u00e9rations ayant trait aux actions fran\u00e7aises - Note FBF du 2 juin 2025 (PDF)\" href=\"https:\/\/fbf.fr\/uploads\/2025\/06\/20250602_PLF-2025_Article-96_Note_FBF_VF.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"postActions__label\">T\u00e9l\u00e9charger Article 96 de la loi de finances pour 2025 : nouvelles modalit\u00e9s de taxation des op\u00e9rations ayant trait aux actions fran\u00e7aises &#8211; Note FBF du 2 juin 2025 (PDF)<\/span><svg role=\"presentation\" class=\"postActions__icon\" width=\"14\"><use href=\"#download\" xlink:href=\"#download\"\/><\/svg><\/a><\/div><div class=\"postAttachment__wrapper\"><div class=\"postAttachment__info\"><p class=\"postAttachment__name\">Article 96 de la loi de finances pour 2025 : nouvelles modalit\u00e9s de taxation des op\u00e9rations ayant trait aux actions fran\u00e7aises &#8211; Note compl\u00e9mentaire de la FBF du 1er ao\u00fbt 2025 (PDF)<\/p><p class=\"postAttachment__fileSize\">160,8 Ko<\/p><\/div><a class=\"postActions__action postActions__action--big clickEvent postAttachement_link\" data-wp-interactive=\"fbf\/tracking\" data-wp-context=\"{&quot;category&quot;:&quot;file&quot;,&quot;action&quot;:&quot;download&quot;,&quot;label&quot;:&quot;Article 96 de la loi de finances pour 2025 : nouvelles modalit\u00e9s de taxation des op\u00e9rations ayant trait aux actions fran\u00e7aises - Note compl\u00e9mentaire de la FBF du 1er ao\u00fbt 2025 (PDF)&quot;}\" data-wp-on--click=\"actions.push\" data-eventcategory=\"file\" data-eventaction=\"download\" data-eventlabel=\"Article 96 de la loi de finances pour 2025 : nouvelles modalit\u00e9s de taxation des op\u00e9rations ayant trait aux actions fran\u00e7aises - Note compl\u00e9mentaire de la FBF du 1er ao\u00fbt 2025 (PDF)\" href=\"https:\/\/fbf.fr\/uploads\/2025\/09\/20250801_PLF-2025_Article-96_Note-complementaire-FBF.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"postActions__label\">T\u00e9l\u00e9charger Article 96 de la loi de finances pour 2025 : nouvelles modalit\u00e9s de taxation des op\u00e9rations ayant trait aux actions fran\u00e7aises &#8211; Note compl\u00e9mentaire de la FBF du 1er ao\u00fbt 2025 (PDF)<\/span><svg role=\"presentation\" class=\"postActions__icon\" width=\"14\"><use href=\"#download\" xlink:href=\"#download\"\/><\/svg><\/a><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Article publi\u00e9 le 3 juin 2025 et mis \u00e0 jour le 5 ao\u00fbt 2025 &#8211; La loi de finances pour 2025 a apport\u00e9 des modifications, applicables \u00e0 compter du 16 f\u00e9vrier 2025, aux articles 119 bis 2 et 119 bis A du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Le Conseil d\u2019\u00c9tat avait \u00e9t\u00e9 saisi pour avis [&hellip;]<\/p>\n","protected":false},"author":36,"featured_media":37198,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","views":5290,"viewed_at":"1778494712"},"categories":[1585,3440,3348,3321,1582],"tags":[3338,3272],"class_list":["post-37196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-fiscalite","category-industrie-bancaire-francaise","category-mots-cles","category-rubrique-newsroom","tag-fiscalite","tag-industrie-bancaire-francaise"],"yoast_head":"<title>Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)<\/title>\n<meta name=\"description\" content=\"La loi de finances pour 2025 a apport\u00e9 des modifications, applicables \u00e0 compter du 16 f\u00e9vrier 2025, aux articles 119 bis 2 et 119 bis A du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Un BOFIP, publi\u00e9 le 17 avril 2025, a pr\u00e9cis\u00e9 certaines modalit\u00e9s d\u2019application de ces nouvelles dispositions. Dans ce contexte, la FBF a \u00e9tabli une note qui a pour objet de faciliter la mise en \u0153uvre de ces nouvelles dispositions par les \u00e9tablissements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2025 a apport\u00e9 des modifications, applicables \u00e0 compter du 16 f\u00e9vrier 2025, aux articles 119 bis 2 et 119 bis A du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Un BOFIP, publi\u00e9 le 17 avril 2025, a pr\u00e9cis\u00e9 certaines modalit\u00e9s d\u2019application de ces nouvelles dispositions. Dans ce contexte, la FBF a \u00e9tabli une note qui a pour objet de faciliter la mise en \u0153uvre de ces nouvelles dispositions par les \u00e9tablissements.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/\" \/>\n<meta property=\"og:site_name\" content=\"F\u00e9d\u00e9ration bancaire fran\u00e7aise\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-05T03:33:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-05T12:43:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fbf.fr\/uploads\/2025\/06\/GettyImages-1435885046.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"315\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"abrienne\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"abrienne\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/\"},\"author\":{\"name\":\"abrienne\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#\\\/schema\\\/person\\\/7a0eaa7cb55394ac1162659cb9e30fe8\"},\"headline\":\"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises\",\"datePublished\":\"2025-08-05T03:33:00+00:00\",\"dateModified\":\"2025-09-05T12:43:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/\"},\"wordCount\":125,\"publisher\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fbf.fr\\\/uploads\\\/2025\\\/06\\\/GettyImages-1435885046.jpg\",\"keywords\":[\"Fiscalit\u00e9\",\"Industrie bancaire fran\u00e7aise\"],\"articleSection\":[\"Actualit\u00e9s\",\"Fiscalit\u00e9\",\"Industrie bancaire fran\u00e7aise\",\"Mots-cl\u00e9s\",\"Newsroom\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/\",\"url\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/\",\"name\":\"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fbf.fr\\\/uploads\\\/2025\\\/06\\\/GettyImages-1435885046.jpg\",\"datePublished\":\"2025-08-05T03:33:00+00:00\",\"dateModified\":\"2025-09-05T12:43:59+00:00\",\"description\":\"La loi de finances pour 2025 a apport\u00e9 des modifications, applicables \u00e0 compter du 16 f\u00e9vrier 2025, aux articles 119 bis 2 et 119 bis A du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Un BOFIP, publi\u00e9 le 17 avril 2025, a pr\u00e9cis\u00e9 certaines modalit\u00e9s d\u2019application de ces nouvelles dispositions. Dans ce contexte, la FBF a \u00e9tabli une note qui a pour objet de faciliter la mise en \u0153uvre de ces nouvelles dispositions par les \u00e9tablissements.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/#primaryimage\",\"url\":\"https:\\\/\\\/fbf.fr\\\/uploads\\\/2025\\\/06\\\/GettyImages-1435885046.jpg\",\"contentUrl\":\"https:\\\/\\\/fbf.fr\\\/uploads\\\/2025\\\/06\\\/GettyImages-1435885046.jpg\",\"width\":500,\"height\":315,\"caption\":\"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/\",\"name\":\"F\u00e9d\u00e9ration bancaire fran\u00e7aise\",\"description\":\"La F\u00e9d\u00e9ration bancaire fran\u00e7aise, l&#039;organisme professionnel qui repr\u00e9sente toutes les banques install\u00e9es en France.\",\"publisher\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#organization\",\"name\":\"F\u00e9d\u00e9ration bancaire fran\u00e7aise\",\"url\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/fbf.fr\\\/uploads\\\/2026\\\/06\\\/cropped-FBF_150-90-2-3.png\",\"contentUrl\":\"https:\\\/\\\/fbf.fr\\\/uploads\\\/2026\\\/06\\\/cropped-FBF_150-90-2-3.png\",\"width\":150,\"height\":90,\"caption\":\"F\u00e9d\u00e9ration bancaire fran\u00e7aise\"},\"image\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#\\\/schema\\\/person\\\/7a0eaa7cb55394ac1162659cb9e30fe8\",\"name\":\"abrienne\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a7cff2b3bc9bb0a0494d4272a51f2ec66e062da08c5686e5fb1a471b73baadc9?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a7cff2b3bc9bb0a0494d4272a51f2ec66e062da08c5686e5fb1a471b73baadc9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a7cff2b3bc9bb0a0494d4272a51f2ec66e062da08c5686e5fb1a471b73baadc9?s=96&d=mm&r=g\",\"caption\":\"abrienne\"}}]}<\/script>","yoast_head_json":{"title":"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)","description":"La loi de finances pour 2025 a apport\u00e9 des modifications, applicables \u00e0 compter du 16 f\u00e9vrier 2025, aux articles 119 bis 2 et 119 bis A du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Un BOFIP, publi\u00e9 le 17 avril 2025, a pr\u00e9cis\u00e9 certaines modalit\u00e9s d\u2019application de ces nouvelles dispositions. Dans ce contexte, la FBF a \u00e9tabli une note qui a pour objet de faciliter la mise en \u0153uvre de ces nouvelles dispositions par les \u00e9tablissements.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/","og_locale":"fr_FR","og_type":"article","og_title":"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)","og_description":"La loi de finances pour 2025 a apport\u00e9 des modifications, applicables \u00e0 compter du 16 f\u00e9vrier 2025, aux articles 119 bis 2 et 119 bis A du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Un BOFIP, publi\u00e9 le 17 avril 2025, a pr\u00e9cis\u00e9 certaines modalit\u00e9s d\u2019application de ces nouvelles dispositions. Dans ce contexte, la FBF a \u00e9tabli une note qui a pour objet de faciliter la mise en \u0153uvre de ces nouvelles dispositions par les \u00e9tablissements.","og_url":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/","og_site_name":"F\u00e9d\u00e9ration bancaire fran\u00e7aise","article_published_time":"2025-08-05T03:33:00+00:00","article_modified_time":"2025-09-05T12:43:59+00:00","og_image":[{"width":500,"height":315,"url":"https:\/\/fbf.fr\/uploads\/2025\/06\/GettyImages-1435885046.jpg","type":"image\/jpeg"}],"author":"abrienne","twitter_card":"summary_large_image","twitter_misc":{"Written by":"abrienne","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/#article","isPartOf":{"@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/"},"author":{"name":"abrienne","@id":"https:\/\/fbf.fr\/fr\/#\/schema\/person\/7a0eaa7cb55394ac1162659cb9e30fe8"},"headline":"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises","datePublished":"2025-08-05T03:33:00+00:00","dateModified":"2025-09-05T12:43:59+00:00","mainEntityOfPage":{"@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/"},"wordCount":125,"publisher":{"@id":"https:\/\/fbf.fr\/fr\/#organization"},"image":{"@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/#primaryimage"},"thumbnailUrl":"https:\/\/fbf.fr\/uploads\/2025\/06\/GettyImages-1435885046.jpg","keywords":["Fiscalit\u00e9","Industrie bancaire fran\u00e7aise"],"articleSection":["Actualit\u00e9s","Fiscalit\u00e9","Industrie bancaire fran\u00e7aise","Mots-cl\u00e9s","Newsroom"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/","url":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/","name":"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)","isPartOf":{"@id":"https:\/\/fbf.fr\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/#primaryimage"},"image":{"@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/#primaryimage"},"thumbnailUrl":"https:\/\/fbf.fr\/uploads\/2025\/06\/GettyImages-1435885046.jpg","datePublished":"2025-08-05T03:33:00+00:00","dateModified":"2025-09-05T12:43:59+00:00","description":"La loi de finances pour 2025 a apport\u00e9 des modifications, applicables \u00e0 compter du 16 f\u00e9vrier 2025, aux articles 119 bis 2 et 119 bis A du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Un BOFIP, publi\u00e9 le 17 avril 2025, a pr\u00e9cis\u00e9 certaines modalit\u00e9s d\u2019application de ces nouvelles dispositions. Dans ce contexte, la FBF a \u00e9tabli une note qui a pour objet de faciliter la mise en \u0153uvre de ces nouvelles dispositions par les \u00e9tablissements.","breadcrumb":{"@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/#primaryimage","url":"https:\/\/fbf.fr\/uploads\/2025\/06\/GettyImages-1435885046.jpg","contentUrl":"https:\/\/fbf.fr\/uploads\/2025\/06\/GettyImages-1435885046.jpg","width":500,"height":315,"caption":"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises"},{"@type":"BreadcrumbList","@id":"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/fbf.fr\/fr\/"},{"@type":"ListItem","position":2,"name":"Nouvelles modalit\u00e9s de taxation sur les actions fran\u00e7aises"}]},{"@type":"WebSite","@id":"https:\/\/fbf.fr\/fr\/#website","url":"https:\/\/fbf.fr\/fr\/","name":"F\u00e9d\u00e9ration bancaire fran\u00e7aise","description":"La F\u00e9d\u00e9ration bancaire fran\u00e7aise, l&#039;organisme professionnel qui repr\u00e9sente toutes les banques install\u00e9es en France.","publisher":{"@id":"https:\/\/fbf.fr\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fbf.fr\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/fbf.fr\/fr\/#organization","name":"F\u00e9d\u00e9ration bancaire fran\u00e7aise","url":"https:\/\/fbf.fr\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/fbf.fr\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/fbf.fr\/uploads\/2026\/06\/cropped-FBF_150-90-2-3.png","contentUrl":"https:\/\/fbf.fr\/uploads\/2026\/06\/cropped-FBF_150-90-2-3.png","width":150,"height":90,"caption":"F\u00e9d\u00e9ration bancaire fran\u00e7aise"},"image":{"@id":"https:\/\/fbf.fr\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/fbf.fr\/fr\/#\/schema\/person\/7a0eaa7cb55394ac1162659cb9e30fe8","name":"abrienne","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/a7cff2b3bc9bb0a0494d4272a51f2ec66e062da08c5686e5fb1a471b73baadc9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a7cff2b3bc9bb0a0494d4272a51f2ec66e062da08c5686e5fb1a471b73baadc9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a7cff2b3bc9bb0a0494d4272a51f2ec66e062da08c5686e5fb1a471b73baadc9?s=96&d=mm&r=g","caption":"abrienne"}}]}},"_links":{"self":[{"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/posts\/37196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/users\/36"}],"replies":[{"embeddable":true,"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/comments?post=37196"}],"version-history":[{"count":0,"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/posts\/37196\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/media\/37198"}],"wp:attachment":[{"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/media?parent=37196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/categories?post=37196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fbf.fr\/fr\/wp-json\/wp\/v2\/tags?post=37196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}