Seconding artists non-resident in France to another European country
Monday, 20 June 2005
“In our capacity as a French employer we sometimes second artists non-resident in France to another European country. What contributions are payable in such cases by the French employer? Is a 15% deduction at source also payable on their salaries in such cases?”
When you engage artists non-resident in France, the welfare contributions are payable in France as specified in fact sheet Foreign artist engaged by a company based in France
Moreover, when you second these artists to another European country, you should contact your CPAM office (French Social Security department in charge of medical insurance) and obtain E101 forms (in the risk of double payment of contributions, see question French company receiving non-community artists in France and organizing a tour in Europe ) in the “Your questions" section.
The 15% deduction at source is not due in this case. The deduction applies to artistic services provided in France, namely those that are materially performed (tax authority basic documentation DB 571). Therefore, if the service is not performed in France, the 15% deduction at source is not due in France.
In that case, one must be able to prove that the remunerated artistic service was not performed in France, for instance by producing the contract entered into with the European partner...
