Deduction at source on fees and performing rights
Monday, 04 July 2005
“With regard to deduction at source for foreigners, are the rules the same for performers’ fees and for the copyright performing rights in case of normal audio or video recording? Is the rate of deduction 15% (there is also a scale with several rates)? Does this deduction apply irrespective of the country?"
Sums corresponding to artistic services supplied or used in France are liable for deduction at source if paid to a beneficiary who has no business establishment in France. This deduction, which is specific to artistic services, is 15% of the gross mount paid out. It applies to salaries or fees received by entertainment artists.
On the other hand, a distinction should be made between this deduction and the one that applies to persons not fiscally domiciled in France (technicians for instance). In the latter case, there is indeed a scale of different applicable rates (0%, 15% or 25%) depending on the amount paid. The bands in this scale are revised annually at the start of the year.
Lastly, subject to certain conditions, tax agreements entered into with certain countries include provisions whereby income is not taxable in France but in the country of residence; in that case, the deduction at source is not due in France.
See also Deduction at source on artistic services and useful links.
