Part One: State taxes

I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purposes give rise to the application of a withholding tax. II. The basis for this withholding is the net amount of the sums paid, determined in accordance with the rules applicable to income tax, excluding those which…

I. – Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or corporation tax, who do not have a permanent place of business in that country, give rise to the application of a withholding tax. II. – The basis for this deduction is the gross amount of the…

I. – 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securities when they are realised by persons who are not domiciled in France for tax purposes. The same applies to net gains from the sale of securities subscribed to in exercise of…

I. – Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not have a permanent place of business in that country: a. Amounts paid as remuneration for an activity carried out in France in the exercise of one of the professions mentioned in…

1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanent establishment to a legal person that is its associate or to a permanent establishment dependent on a legal person that is its associate. For the application of this article, the…

1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at: 1° For beneficiaries who are legal persons or organisations, regardless of their form: – 17% for interest on negotiable bonds; however, this rate is set at 15% for income referred to in 1° of article 118 and relating to securities issued on or after 1 January 1965 as well…