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Income from French sources subject to deduction at source in discharge of tax liability or to withholding tax

Financial income Income from variable-yield securities A 25% withholding tax in discharge of income tax liability is levied on dividends and similar income distributed by French companies to persons not domiciled in France. The rate is 18% for dividend and similar income paid since 1 January 2008 to individuals having their tax domicile in an […]

French source income of non-resident subject to withholding tax

In principle, persons not domiciled in France must file an annual return reporting all their income if they have income from French sources or one or more homes in France. The rules for income received by persons domiciled in France are the same in principle for income received by persons not domiciled in France. However, […]

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