The French Financial Transaction Tax (FFTT) applies to the purchase of securities that:
are issued by French companies with headquarters in France;
trade on regulated markets, whether French or foreign;
have a market valuation exceeding €1 billion on 1 December of the previous year.
The FFTT only applies to the purchase of shares, not the sale.
Some corporate actions may also lead to purchases (e.g. in an acquisition or merger) that are in the scope of the FFTT.
If you’re unsure or have any questions about the FFTT, you should seek independent advice