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Authors who are non-French residents: how to respond to the requirements of the French tax authorities

The French tax rules are not simple for authors who are non-French residents. This page will help you to understand and prepare everything in just a few clicks.

If you are an author or an author’s heir who’s tax residency is in a country that has signed a tax treaty with France (you can find this information by consulting the tax authorities of your country of residence), you can ask to be partially or totally exempt from the French withholding tax on your royalties (33.33%) according to the tax treaty conditions. To do this, you need to prepare two forms. Please note that both forms are necessary in order to be successful in your tax exemption request.

What do I need to complete?

Form 5000 (Certificate of Residence) AND form 5003 (Application for a Reduction of Withholding Tax on Royalties): complete them in the language of your choice. You can do it directly online (if the fields to fill in are clickable), or after printing them out. To access the forms, please click on the links below. An explanatory notice is made available by the French tax authorities in order to help you.


Chinese: forms 5000 and 5003 - explanatory notice

Dutch: forms 5000 and 5003 - explanatory notice

English: forms 5000 and 5003 - explanatory notice

French: forms 5000 and 5003

German: forms 5000 and 5003

Italian: forms 5000 and 5003 - explanatory notice

Spanish: forms 5000 and 5003 - explanatory notice

You can also consult our specimen, which indicates the mandatory fields to be filled in: 
in English (287 Ko)in French (281 Ko)

How to proceed?

Step 1

① Complete form 5000 and form 5003 online (if the option is available). Each form is in 3 copies. By filling in the first copy, the other two will be filled in automatically.


* If the form that you need cannot be completed online, print it out before filling it in manually.

② Print the forms out, each of them will automatically come out in three copies.

③ Date and sign each copy.

④ Send the three copies of form 5000 to the tax authorities of your country of residence.

⑤ Keep for the time being 3 completed copies of form 5003.

Step 2

① The tax authorities of your country of residence will certify and send you back two hard copies of form 5000. 

② Upon receipt of your certified forms, send us one original form 5000 and one original form 5003 to the following address:

SACD,
Service des paiements
11 bis rue Ballu
75442 Paris cedex 09
France

③ Keep the remaining copies: one copy of 5000 and two copies of 5003.

You are a US resident…

Several options are available to you:

Option 1: An identical procedure with forms 5000 and 5003: follow the above steps

Option 2 : If you prefer to request form 6166 from your US tax authorities (please note, the procedure may not be free of charge and takes few weeks), the above steps are the same but you will replace form 5000 by form 6166. Don’t forget to prepare your form 5003 as well.

Consult the leaflet which will help you in your proceedings: click here (182 Ko)

If you require any further clarifications, do not hesitate to contact the US tax authorities.

You will find more information on their website: https://www.irs.gov/individuals/international-taxpayers/certification-of-u-s-residency-for-tax-treaty-purposes

What are the deadlines?

With French tax authorities: You can start preparing your forms from the 1st of January for the current year. Please note that these forms must be renewed every year.

With SACD: We should receive your forms at the beginning of each year (from the month of January) to allow you to take advantage of the partial or total tax exemption.

If on the 1st of April we still haven’t received your tax exemption forms, we will process the payment of your royalties after deducting the French withholding tax of 33.33%, which will be paid to the French tax authorities.

Upon receipt of the completed forms, anytime between the 1st of April and 15th of December of each year, we will totally or partially reimburse the tax deducted earlier on, according to the tax treaty between your country of tax residency and France, bearing in mind that these measures apply only to the current tax year.

If you have any questions, do not hesitate to contact us by e-mail at: or by phone at +33 (0) 1 40 23 44 55.