Foreign entertainment technicians temporarily assigned to work in France under a contract of sale
Saturday, 24 July 2004
When an entertainment producer based in a foreign country temporarily assigns his employees, artists or technicians, to work in France in the context of a “sale of entertainment” contract signed with a French organization, the applicable provisions are the same as those described in the file Foreign artists temporarily assigned to work in France under a sales contract concluded with an entertainment promoter based in a foreign country.
In his case, the French organization is in principle liable for withheld taxes applicable to artistic performances. This withheld tax of 15 % is then calculated according to the price of sale (not including tax) paid to the promoter based in a foreign country (see the file Taxes withheld from artistic performances , and the section Your questions in French ).
In general, producers based in foreign countries will not be liable for withheld taxes in France on salaries from French sources paid to the producer’s technical personnel.
Indeed, the withheld tax applicable to salaries paid to persons who are fiscal residents of foreign countries (see the file Taxes withheld from salaries ) is not applicable in the case of temporary assignments.
Therefore, no withheld taxes are applicable when the following three conditions which define temporary assignments are met (in the case of temporary assignments, the country of residence has the right to impose taxes) :
See also the file Entertainment promoters based in foreign countries – Authorization to operate in France, formalities.
In his case, the French organization is in principle liable for withheld taxes applicable to artistic performances. This withheld tax of 15 % is then calculated according to the price of sale (not including tax) paid to the promoter based in a foreign country (see the file Taxes withheld from artistic performances , and the section Your questions in French ).
In general, producers based in foreign countries will not be liable for withheld taxes in France on salaries from French sources paid to the producer’s technical personnel.
Indeed, the withheld tax applicable to salaries paid to persons who are fiscal residents of foreign countries (see the file Taxes withheld from salaries ) is not applicable in the case of temporary assignments.
Therefore, no withheld taxes are applicable when the following three conditions which define temporary assignments are met (in the case of temporary assignments, the country of residence has the right to impose taxes) :
- the beneficiary of payments and salaries stays in France for a period or periods which as a general rule do not exceed 183 days during the course of the current fiscal year ;
- the compensation is paid by an employer or on behalf of an employer who is not a fiscal resident of France ;
- the funds for compensation do not emanate from a permanent establishment or fixed base which the employer maintains in France.
See also the file Entertainment promoters based in foreign countries – Authorization to operate in France, formalities.
