Dividend Withholding Tax in France

Dividend Withholding Tax in France

France levies dividend withholding tax. The French dividend withholding tax rate on distributions to foreign corporate shareholders is 28% (2021). The French dividend withholding tax rate on distributions to foreign individual shareholders is 12.8% (2021).

French dividend withholding tax recovery (forms to use, statute of limitations)

How to get a refund of French dividend withholding tax

French dividend withholding tax may be reduced, or in some situations even eliminated, under France’s double tax treaties. Generally, the French tax administration can refund excess non-resident dividend withholding tax withheld if you complete and submit a request no later than two years after the end of the calendar year in which the payer sent the CRA the tax withheld. Depending on the tax treaty France has signed with your country or region of residence, the period during which you can get a refund may be longer.

Learn more about what dividend tax withholding is or about dividend tax withholding in other countries.

Forms to use

Form 5000 (“affidavit of residence”) and Form 5001 (reclaim form for dividend withholding tax)

Form 14-B-1-05 (for Canadian registered pension plans)

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