Taxes withheld from artistic performances
Tuesday, 17 August 2004
Page 1 of 2
Sums corresponding to artistic performances executed or used in France are subject to withheld taxes when they are paid to a beneficiary who is not based professionally in France.
This withholding specific to artistic performances is equal to 15 % of the gross total of the paid amounts. It applies to salaries or fees received by entertainment artists.
This withheld tax must be distinguished from the tax which is applicable to salaries paid to persons who are not fiscal residents of France (for example, technicians). In the latter case, a tax scale is used to determine varying applicable rates (0 %, 15 % or 25 %) in function of the total amount of salary paid. The limits of the brackets of this scale are reevaluated at the start of each year (see : Taxes withheld from salaries ).
See also :Your questions (in French).
In which cases is this tax owed ?
The 15 % withholding applies regardless of the type of contract concluded or the type of compensation paid (salaries or other fees).
This tax is owed notably when :
This withholding specific to artistic performances is equal to 15 % of the gross total of the paid amounts. It applies to salaries or fees received by entertainment artists.
This withheld tax must be distinguished from the tax which is applicable to salaries paid to persons who are not fiscal residents of France (for example, technicians). In the latter case, a tax scale is used to determine varying applicable rates (0 %, 15 % or 25 %) in function of the total amount of salary paid. The limits of the brackets of this scale are reevaluated at the start of each year (see : Taxes withheld from salaries ).
See also :Your questions (in French).
In which cases is this tax owed ?
The 15 % withholding applies regardless of the type of contract concluded or the type of compensation paid (salaries or other fees).
This tax is owed notably when :
- salaries are paid to entertainment artists who live outside of France ;
- sums are paid to a legal entity which is not professionally based in France and under the aegis of which the artist practices his profession, regardless of whether the artist is a salaried employee (notably, transfer of rights contract with a foreign producer).
Commissions paid to persons mandated by artists, representatives in foreign countries who work to seek engagements in their country of residence, are not subject to this withholding.
How is the tax calculed and how is it paid ?
The tax withheld is equal to 15 % of the gross total of amounts paid (gross salary, fees paid to foreign producers, etc.).
No professional deductions may be applied to this base.
On the other hand, taxes on sales which can be paid by the promoter based in France are not to be included in the taxable amount.
The French promoter is obligated to pay the withheld tax to the tax center where the business is based no later than the 15th of the month following the date of payment.
Payment must be accompanied by Cerfa form # 2494, in duplicate.
Nb > In addition, sums subject to withheld tax must be listed on :
> in the case of salaries, the annual declaration of salaries (DADS 1) ;
> in other cases, the declaration of fees, commissions and royalties (DAS 2).
How is the tax calculed and how is it paid ?
The tax withheld is equal to 15 % of the gross total of amounts paid (gross salary, fees paid to foreign producers, etc.).
No professional deductions may be applied to this base.
On the other hand, taxes on sales which can be paid by the promoter based in France are not to be included in the taxable amount.
The French promoter is obligated to pay the withheld tax to the tax center where the business is based no later than the 15th of the month following the date of payment.
Payment must be accompanied by Cerfa form # 2494, in duplicate.
Nb > In addition, sums subject to withheld tax must be listed on :
> in the case of salaries, the annual declaration of salaries (DADS 1) ;
> in other cases, the declaration of fees, commissions and royalties (DAS 2).
Last Updated ( Tuesday, 02 June 2009 )
