Seconding artists non-resident in France to another European country
Monday, 04 July 2005
“We (as French employer) sometimes second artists non-resident in France to another European country. What contributions is the French employer liable for in such cases? Does he also have to pay the 15% deduction at source on their salaries?”
When you hire artists non-resident in France, welfare contributions are payable in France as explained in fact sheet Foreign artist hired by a company based in France .
Moreover, when you second these artists to another European country, you should contact your local CPAM office (French Social Security department in charge of medical insurance) to obtain the E101 forms (on the risk of double payment of contributions, see French company receiving non-community artists in France and organizing a tour in Europe in the “Your questions” section).
The 15% deduction at source is not due in such cases; this deduction only applies to artistic services supplied in France, in other words services that are effectively performed here (tax authority basic documentation DB 571). Therefore, if that is not the case, the 15% deduction at source is not due in France.
In such cases one must be able to prove that the artistic service you paid for was not supplied in France, for instance by producing the contract with the European partner.
Moreover, when you second these artists to another European country, you should contact your local CPAM office (French Social Security department in charge of medical insurance) to obtain the E101 forms (on the risk of double payment of contributions, see French company receiving non-community artists in France and organizing a tour in Europe in the “Your questions” section).
The 15% deduction at source is not due in such cases; this deduction only applies to artistic services supplied in France, in other words services that are effectively performed here (tax authority basic documentation DB 571). Therefore, if that is not the case, the 15% deduction at source is not due in France.
In such cases one must be able to prove that the artistic service you paid for was not supplied in France, for instance by producing the contract with the European partner.
