3: Withholding tax on salaries, pensions and annuities free of charge

1. The withholding tax provided for in 1° of 2 of Article 204 A is made by the debtor upon payment of the sums and benefits referred to in Article 204 F. Where the debtor of the withholding tax is not established in France, he is required to have a representative established in France accredited with the tax authorities, who undertakes to complete the formalities incumbent on him and, where…