Accountancy in France

>> Withholding Taxes in France

Individuals

A specific withholding tax is levied on salaries and pensions paid to non-French residents at a 0-12-20% progressive rate depending on the applicable double tax treaty.

Companies

Currently, certain dividends paid by a subsidiary company to its parent company are exempt from withholding tax. This is also the case where the two companies  are established in different Member States  of EU.

The amending Directive relaxes the conditions for exemption for participation above 10%.


Latest version updated 16th October 2017

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