Livret Développement Durable or LDD savings account
Regulated savings product available only to individuals whose tax residence is in France. The funds deposited are available at any time. An LDD account has an unlimited term. However, it may be closed at any time by the account holder. Only one LDD account may be opened per taxpayer plus one for his/her spouse. The interest paid on an LDD account is tax-exempt. The maximum amount that can be deposited into an LDD account is €12,000.
Source: Banque de France