France: Withholding Tax

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CONVINUS Global Mobility Alert 23.2026

France has recently relaxed regulations governing the EU Blue Card, introducing new eligibility criteria regarding professional experience, shorter required durations for employment contracts, and relaxed regulations on mobility within the EU. These reforms are part of France's implementation of the requirements of the 2021 EU Blue Card Directive, with changes taking effect as of April 25, 2026.

Worldwide Immigration

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CONVINUS

Assujettissement de sommes versées au titre d’un accord de licence à une retenue à la source de 10 %

La Cour administrative d’appel de Paris confirme l’application d’une retenue à la source de 10 % à une somme...

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Mayer Brown

Délai de réclamation applicable aux retenues à la source

Saisi d'un recours pour excès de pouvoir, le Conseil d'État juge que le délai spécial de réclamation applicable aux retenues à la source (31 décembre de l'année suivant celle au cours de laquelle la retenue a été opérée) méconnaît le principe d'égalité,

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Mayer Brown

Précisions Au BOFiP Des Modalités D’application Du Dispositif De Lutte Contre Les "CumCum Externes"

L'administration fiscale française a publié ses commentaires détaillés sur le nouveau dispositif anti-CumCum externe, qui impose depuis le 1er janvier 2026 une retenue à la source sur les dividendes versés aux résidents...

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Mayer Brown

Exonération de retenue à la source en France sur des redevances versées à une société néerlandaise : non exigence d'une imposition effective aux Pays-Bas

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Mayer Brown

Prix de transfert : le Conseil d'État rappelle les exigences probatoires de l'article 57 du CGI

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Mayer Brown

Hauts revenus : un impôt minimum de 20% instauré en 2025

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Delsol Avocats

Avis du Conseil d'État sur le nouveau dispositif fiscal relatif à la fraude CumCum

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Mayer Brown

Décision Foncière Vélizy Rose : le Conseil d'État apporte des précisions sur la condition de bénéficiaire effectif en matière de distributions de dividendes

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Mayer Brown

Amendements adoptés par l'Assemblée nationale en séance publique au 30 octobre 2024 sur le Projet de Loi de Finances pour 2025

France Commercial

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Mayer Brown

Amendements adoptés en Commission des Finances au 17 octobre 2024 sur le Projet de Loi de Finances pour 2025

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Mayer Brown

Tax Domicile Is Not Tax Residence | Withholding Tax On French-Source Wages, Salaries And Pension: What Are The Practical Implications?

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Osborne Clarke

Tax Domicile Is Not Tax Residence | Withholding Tax On French-source Wages, Salaries And Pension (Under Article 182 A Of The French Tax Code): What Practical Implications?

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Osborne Clarke

Withholding Tax On Nonresidents (Article 182 A Of The French Tax Code): Tax Residence Under Article 4 B Of The French Tax Code Takes Precedence Over The Franco-Swiss Tax Treaty

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Herbert Smith Freehills Kramer LLP

Vous défendez la liberté d'expression… mais êtes-vous un censeur ? (Video)

France Technology

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Haas Avocats

Portefeuille De Marques : Une Bombe À Retardement ? (Video)

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Haas Avocats

TALKUAL Selects Markify Watch To Strengthen Its Brand Protection Strategy

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Questel

Plainte RGPD : pourquoi la CNIL ne vous répond pas (et comment réagir) ? (Video)

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Haas Avocats

Publicité : comparer son concurrent sans risques (épisode 1) (Video)

France Media & IT

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Haas Avocats

Loi de Finances pour 2024 : actualités en matière de fiscalité des particuliers

Tour d'horizon des mesures significatives intéressant les particuliers suite à la publication de la loi de finances pour 2024 le 30 décembre dernier.

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Grant Thornton Société d’Avocats

Projet de loi de finances pour 2024

Le projet de loi de finances pour 2024 a été présenté par le gouvernement à l'Assemblée nationale le 27 septembre 2023.

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Mayer Brown

La déclaration pays par pays publique est arrivée !

La directive 2021/2101 modifiant la directive 2013/34/UE en ce qui concerne la communication, par certaines entreprises et succursales, d'informations relatives...

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Grant Thornton Société d’Avocats

End Of The Transition Period: The Main Tax Consequences Of Brexit In France

The UK officially left the EU and EEA on 1st February 2020 but it took 11 months of negotiations to reach an agreement on the terms and conditions of a new "free trade" area.

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Gowling WLG

French Withholding Tax On Payments To Denmark: Get Refunded!

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Velvet Avocats

Coronavirus : les premières mesures fiscales de crise pour les entreprises françaises avant un (indispensable) plan fiscal de plus grande envergure ?

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August Debouzy

在法外企必须委任一名税务代表，以确保遵守PAYE的合规要求

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TMF Group BV

Draft French Finance Bill For 2020 (Draft)

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Dentons

How Companies Should Prepare For The New PAYE Tax System In France

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TMF Group BV

French Tax Report September 2018

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Dentons

New PAYE System Begins In France In 2019

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TMF Group BV

Individual, Corporate, And Trust News From France

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Ruchelman PLLC

French Tax Revolution Postponed

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TMF Group BV

Tax Revolution In France In 2018

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TMF Group BV

New PAYE System Begins In France In 2019

If you have employees in France, you're no doubt starting to worry about this key change to the way personal income tax is collected. What does it mean for your staff, finance and HR department?

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TMF Group BV

Individual, Corporate, And Trust News From France

As explained in the January 2017 edition of Insights, the end of the year in France is always marked by a fiscal legislative process to amend the current year's finance law ...

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Ruchelman PLLC

French Tax Revolution Postponed

Withholding ‘at source' the personal income tax of French employees and reflecting it on monthly payslips was scheduled to begin in 2018, however implementation is now postponed.

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TMF Group BV

Tax Revolution In France In 2018

France is one of the few countries where employers do not withhold employees' personal income tax from their payslip. This will change however, in 2018.

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TMF Group BV

Tax Alert - Les Holdings Dans Le Viseur Du FISC

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Herbert Smith Freehills Kramer LLP

Dividend Withholding Tax Exemption And Specific Anti-Abuse Provision

In a recent decision (CAA Versailles, July 8, 2015, n°13VE01079), the Versailles Administrative Court of Appeals (CAA) provided an interesting illustration of the operation of the specific anti-abuse provision...

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Jones Day

Advocate General Opines In ECJ Case Targeting Dividend Withholding Tax

Please see our Update for July 2014 for further details on the facts and legal background of this case involving a French taxpayer who was trading in Dutch equities derivatives.

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Jones Day

Scope Of The Former 40 Percent Tax Basis Relief On Dividends - August 2015

Unlike the aforementioned QPC rulings, the Conseil Constitutionnel did not find the provisions of the FTC relating to the taxation of dividends received by individual shareholders fully compliant with the French Constitution.

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Jones Day

French Tax Update - Recently Published Noteworthy Decisions - July 2015

The present French Tax Update will focus on an overview of several noteworthy French tax court decisions issued during the past few months.

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Jones Day

Scope Of The Former 40 Percent Tax Basis Relief On Dividends

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Jones Day

Corporate Tax Treatment Of Loans Between A French Head Office And A Non-French Branch

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Jones Day

French Tax Update - Early 2015 Noteworthy Case Law And Tax Transparency Package

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Jones Day

French Tax Update - Noteworthy Tax Courts Decisions And Draft Macron Law

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Jones Day

French Tax Update - 2015 Finance Law, 2014 Amending Finance Law, And Macron Draft Law

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Jones Day

New EUCJ Case On Dividend Withholding, Q2 Noteworthy Case Law, Amending Finance Law For 2014, And Parent-Subsidiary Directive Modification

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Jones Day

France Updated Its 2013 Blacklist Countries

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Reinhart Marville Torre

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