Publication in France of works by foreign writers
Friday, 10 December 2004
Page 2 of 5
Social obligations of the french publisher
The payment of author’s royalties is not subject to withholding if the author is not a fiscal resident of France.
Nb > The notion of fiscal resident of France implies that the author in question resides for at least 6 months and one day in France per year (more than 183 days).
On the other hand, the French structure publishing the work (called the « distributor ») remains obligated to file social declarations and pay its distributor contributions to the AGESSA in the case of writers, translators, etc.
This declaration and payment of distributor contributions is made under the same conditions as for authors who are fiscal residents of France.
For more information :
On the French social security system for authors (writers, translators, etc.) :
Nb > The notion of fiscal resident of France implies that the author in question resides for at least 6 months and one day in France per year (more than 183 days).
On the other hand, the French structure publishing the work (called the « distributor ») remains obligated to file social declarations and pay its distributor contributions to the AGESSA in the case of writers, translators, etc.
This declaration and payment of distributor contributions is made under the same conditions as for authors who are fiscal residents of France.
For more information :
On the French social security system for authors (writers, translators, etc.) :
Last Updated ( Tuesday, 12 December 2006 )
