TLDR: To apply for a withholding tax refund in France, you must provide your bank details. Depending on the type of income, additional documents may be required, such as an income tax return (form no. 2042) and supporting documents for deductible expenses and charges.
Mandatory banking documents
For all withholding tax refund applications, bank details (IBAN and account holder's name) are mandatory. This information is required to enable the tax authorities to transfer the refund.
Investment income
For income from movable capital (dividends, interest, capital gains), the refund application must include the beneficiary's bank details. The request must be sent to the Pôle revenus de capitaux mobiliers (Movable Capital Income Department) or the relevant service, using a letter on plain paper accompanied by the corresponding forms.
Employment income
For employment income (salaries, pensions), the refund application must be accompanied by an income tax return (form no. 2042) and, where applicable, supporting documents for deductible expenses and charges. Bank details are also required to receive any potential refund.
Refund procedure
The refund request must be explicitly submitted, either on plain paper or via dedicated forms. It must be sent to the relevant tax office, such as the Pôle revenus de capitaux mobiliers for capital income, or the Service des impôts des non-résidents (Non-Resident Tax Department) for non-residents. The request must be accompanied by all required supporting documents.
Refund conditions
The refund of withholding tax is not automatic. It is subject to specific conditions, such as the application of a withholding rate higher than that provided for in international tax treaties, or an error in the application of regulations. The request must be initiated by the taxpayer and accompanied by the necessary supporting documents.
Additional banking documents
Generally, no other banking documents (such as bank statements or balance certificates) are required, unless explicitly requested by the tax office during the processing of the application.
Competent service
The request must be sent to the competent service based on the type of income and the taxpayer's tax situation. For example, for non-residents, the request must be sent to the Service des impôts des non-résidents.