Get 5003 en form 2003-2024

If your tax household is outside France, the French-source dividends (revenue from securities) you receive are subject to a flat-rate levy or withholding at source at respective rate of 12,80% (current rate at 1st January 2023), without prejudice to more favourable conditions being set forth in international tax ...

Withholding tax (WHT) is levied on French branches of non-resident, non-EU corporations at the rate of 25%, or a reduced tax treaty rate (e.g. 5% for the United States), on net profits.

All persons ('withholding agents') making US-source fixed, determinable, annual, or periodical (FDAP) payments to foreign persons generally must report and withhold 30% of the gross US-source FDAP payments, such as dividends, interest, royalties, etc.

Dividends paid to non-resident recipients attract withholding tax at the standard rate of 25% effective from 1 January 2022 (26.5% for 2021 and 28% for 2020), unless relieved or exempt pursuant to domestic law, a tax treaty, or EU law.

Under French domestic rules (Articles 119 bis, 2 and 187 of the French tax code) and subject to the provisions of applicable double tax treaties, French- source dividends are generally subject to a withholding tax levied at a rate equal to that of the French corporate income tax (25%) when distributed out to non- ...

Domestic. Effective from 1 January 2022, tax is withheld at the rate of 25% (26.5% for 2021) on payments to non-residents for technical or managerial services "rendered" or "used" in France. The standard service fees withholding tax rate has been aligned with the standard corporate tax rate since 2019.

Withholding tax on services fees The applicable rate is the standard corporate income tax rate and tax is levied on the gross amount paid, excluding VAT. The applicable rate may be increased to 75% for some of the amounts paid to persons established in a non-cooperative jurisdiction (see above).

Saving Clause in US France Tax Treaty Notwithstanding any provision of the Convention except the provisions of paragraph 3, the United States may tax its residents, as determined under Article 4 (Resident), and its citizens as if the Convention had not come into effect.