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droit32.5 %A 32.5% tax credit applies to dividends from Tunisian sources for French residents

The Franco-Tunisian tax treaty offers advantages for dividends and donations

A 32.5% tax credit applies to dividends from Tunisian sources for French residents.

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The fact

Real estate located in Tunisia is exempt from donation taxes in France.

This treaty creates an arbitrage between the parent-subsidiary regime and standard taxation.

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Auto-synthesis from 1 media source · identified on August 25, 2026
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