Publication in France of works by foreign writers
Friday, 10 December 2004
Page 5 of 5
Tax agreements
Thus, French tax regulations stipulate that revenues from French sources are subject to income tax in France and that royalties must be subject to withheld tax (see above Income tax and withheld tax due in France).
However, there may be exceptions to these two cases when France has concluded tax agreements with the country in question.
When a tax agreement does exist, this agreement must be consulted to determine applicable rules.
Tax agreements set rules which are specific to each category of revenue. Generally, artist’s royalties fall into the royalties category.
Depending on the case, a tax agreement may stipulate that royalties are :
The tax administration has drawn up a table showing the tax rates applicable in France to the principal categories of royalties from French sources paid to residents of countries and territories which have tax agreements with France.
See Tax administration table , for the category of royalties for literary or artistic works (specifics concerning the particular cases of film works or other sound or image recording are not shown here).
In the case of exemption or a ceiling on withheld tax, certain documents may be required :
Thus, French tax regulations stipulate that revenues from French sources are subject to income tax in France and that royalties must be subject to withheld tax (see above Income tax and withheld tax due in France).
However, there may be exceptions to these two cases when France has concluded tax agreements with the country in question.
When a tax agreement does exist, this agreement must be consulted to determine applicable rules.
Tax agreements set rules which are specific to each category of revenue. Generally, artist’s royalties fall into the royalties category.
Depending on the case, a tax agreement may stipulate that royalties are :
- exempt from any taxation in France (taxation in the author’s country of residence) ;
- or, subject to withheld tax but with a fixed ceiling (the withholding rate can thus be fixed at 5, 10 or 15 %, instead of the 33.33 % stipulated by French tax legislation).
The tax administration has drawn up a table showing the tax rates applicable in France to the principal categories of royalties from French sources paid to residents of countries and territories which have tax agreements with France.
See Tax administration table , for the category of royalties for literary or artistic works (specifics concerning the particular cases of film works or other sound or image recording are not shown here).
In the case of exemption or a ceiling on withheld tax, certain documents may be required :
- for certain countries, special forms are available. In principle these forms are sent to persons receiving revenue (in this case, artists-authors) by the tax administration in their country of residence. See the list of countries or territories for which exemption or reduction of withheld tax is subject to a request filed by means of a special form
- for other countries there is no special form but an attestation validated by the country or territory of residence must be produced. See the list of countries which require an attestation validated by the tax administration
- in other cases, proof of the artist’s place of fiscal residence may be provided by any other means. See the list of countries and revenues concerned
Last Updated ( Tuesday, 12 December 2006 )
