Deduction at source - a French organizer employing a Belgian technician
Monday, 04 July 2005
“I intend to employ a Belgian entertainment technician who resides in Belgium. I’ve been told there are special cross-border agreements under which I will not be liable for deduction at source but I can’t find any information on the subject, can you please enlighten me?”
Special agreements do indeed exist with Belgium, but only in respect of deduction at source on artistic services. But you are intending to employ a Belgian technician. Technicians do not provide artistic services, so the deduction at source is not the same: it is the one that applies to salaries and is not the subject of any particular agreement.
Salaries from French sources paid to persons domiciled outside France for tax purposes in exchange for work done in France are subject to deduction at source.
The employer is liable for it.
For further information on the deduction at source applicable to salaries, please refer to fact sheet Deduction at source on artistic services
