TLDR: You can request a refund of excess withholding tax if its amount exceeds the tax due under Article 197 A of the French Tax Code (CGI). The request is made using specific forms (e.g., No. 2777-SD, 5000-SD, 5001-SD, or 83 for Swiss income) and must be submitted to the competent SIE (Business Tax Service) by the last day of February of the following year. The request constitutes a contentious claim.
Who can request a refund?
You are eligible if the excess withholding tax exceeds the tax calculated under Article 197 A of the CGI. This also applies to non-resident taxpayers, who must file a contentious claim. Beneficiaries of investment income (dividends, interest) may obtain a refund if they meet the conditions of a double taxation treaty.
How to submit the request
Use form No. 2777-SD (section "refund request") for investment income. For withholding tax on bonds or similar securities, forms No. 5000-SD (CERFA No. 12816) and No. 5001-SD (CERFA No. 12816) are required. Residents in France receiving dividends or interest from Swiss sources must use form No. 83.
The request is automatically forwarded to the competent Business Tax Service (SIE). If sent to an incompetent service, it will be forwarded to the correct recipient, and you will be notified.
Required documentation
Attach to your request the declaration for the month in which the excess payment was made, along with forms No. 5000-SD and No. 5001-SD justifying the excess. These documents must be kept available for the tax authorities.
Deadlines
The request must be submitted by the last day of February of the year following the year in which the income was made available or realized. For disputes regarding the application of withholding tax, the deadline is December 31 of the following year.
If form No. 2777-SD shows an excess, you can request a refund or offset it against a future declaration. Once a refund request is filed, the excess can no longer be offset.
Offset or refund
Excess withholding tax can be offset against a subsequent declaration or refunded upon request. If you opt for a refund, offsetting against future declarations is no longer possible.
Legal nature of the request
The refund request is a contentious claim, processed under the general legal conditions provided in Article L. 190 of the LPF (Livre des Procédures Fiscales). In case of a collection error, the tax service may automatically grant a relief.