TLDR: Paying agents must submit to the RCM department of the DRESG, before March 31 of the year following the dividend payment, a summary list of the total amounts paid to each beneficiary under the simplified procedure. They may also submit the certificates filed in year N until March 31 of year N+1, provided they supply a valid residence certificate for N+1.
Deadline for submitting the summary list
You must send the RCM department of the DRESG, before March 31 of the year following the dividend payment, a summary list. This list must indicate, for each beneficiary under the simplified procedure, the total amount of dividends paid to them.
Submission of certificates under the simplified procedure
You may submit certificates filed during year N until March 31 of year N+1. To do so, you must be able to provide, during year N+1, a residence certificate duly completed in N+1 by the tax authority of the state of residence of each non-resident partner who benefited from this measure.
Validity of residence certificates
Residence certificates are valid for one year, corresponding to the calendar year in which they were issued by the foreign authority. This rule also applies under the simplified procedure.
General obligations of paying agents
As a paying agent, you are required to comply with reporting obligations and the retention of supporting documents. These obligations apply regardless of the effective application of the 40% reduction or other tax benefits.
Special cases and exceptions
No specific exceptions are provided for UCITS in the sources consulted. The deadlines and procedures described apply uniformly, subject to the general conditions of the simplified procedure.
Penalties for non-compliance
Failure to meet deadlines or reporting obligations may result in the application of tax penalties. These penalties are applicable in accordance with the provisions of the CGI and the practical arrangements defined by the administration.