Explore France's dividend withholding tax rates, potential relief through double tax treaties, and necessary forms for reclaiming excess tax withheld.
France levies dividend withholding tax. The French dividend withholding tax rate on distributions to foreign corporate shareholders is 28% (2024). The French dividend withholding tax rate on distributions to foreign individual shareholders is 12.8% (2024).
Double tax treaties and possible relief methods
French dividend withholding tax may be reduced, or in some situations even eliminated, under France’s double tax treaties. Generally, the French tax administration can refund excess non-resident dividend withholding tax withheld if you complete and submit a request within the statute of limitations.
Forms to use
Form 5000 (“affidavit of residence”) and Form 5001 (reclaim form for dividend withholding tax)
Form 14-B-1-05 (for Canadian registered pension plans)
Statute of limitations
The statute of limitations in France is 2 years after the end of the calendar year in which the payer sends the French tax authorities the tax withheld. Depending on the tax treaty France has signed with your country or region of residence, the period during which you can get a refund may be longer.
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