TLDR: Non-French tax residents are only taxable in France on their French-source income, including dividends. To benefit from the reduced withholding tax rate, you must provide a residence certificate (form 5000-FR, Cerfa n° 12816) to the paying agent in France. Dividends are determined according to the rules applicable to residents, but no deductions from global income can be applied.
Who is affected?
Individuals whose tax residence is outside France are taxable in France only on their French-source income, including dividends. This rule applies without exception to non-residents.
Determination of taxable income
French-source dividends for non-residents are calculated according to the same rules as for residents. However, no deductions from global income (e.g., professional expenses, donations, etc.) can be applied to this income.
Residence certificate and reduced rate
To benefit from the reduced withholding tax rate provided for in tax treaties, you must:
- Complete form 5000-FR (Cerfa n° 12816), available on www.impots.gouv.fr under the « recherche de formulaire » section.
- Submit this certificate to the paying agent in France before or at the time of dividend payment.
Obligations of intermediaries
If you manage a securities account abroad, you must provide the paying agent in France with:
- A nominal list of dividend beneficiaries.
- Summary pages detailing the amounts received.
These documents must be submitted within 3 months following the end of the month in which the dividends were distributed.
Deadlines for the paying agent
The paying agent in France must send an annual summary list of dividends paid to each beneficiary to the RCM unit of the DRESG by 31 March of the year following the payment year.
Special cases
Non-profit organisations with headquarters outside the European Union or the European Economic Area (EEA) cannot benefit from simplified provisions for dividends, unless their country of residence has concluded an administrative assistance agreement with France.
Declaration procedures
The declaration of French-source dividends by non-residents follows the same rules applicable to income of the same nature received by residents in France.