CERFA 5000 / CERFA 5003: Step-by-Step Guide

The CERFA 5000 and 5003 forms are the official documents used to apply tax treaty reductions on French withholding tax for royalties.

Which form do you need?

CERFA 5000-SD Mandatory for all Reprtoir Distribution clients outside France. This form certifies your tax residency.

CERFA 5003-SD

Required only when:

• you request the benefit of a reduced treaty rate for royalties, or
• you request a refund of withholding tax already deducted.

U.S. residents must also include IRS Form 6166 instead of Box IV certification.

How many copies?

French rules require:

• 1 copy in English or your language for your records
• 1 copy in English or your language for your tax authority
• 1 copy in French to send to Reprtoir

Step-by-step instructions

1. Complete the form

Fill in the following sections:

• Box I: Information about the beneficiary (you or your company)
• Box II: Address and identification
• Box III: Nature of the income (royalties)
• Box VII: Additional information if required by your treaty

2. Obtain certification

Send the form to your local tax authority. They must validate Box IV. Exception: USA: submit Form 6166 instead (no Box IV certification needed).

3. Keep a copy

Keep one certified foreign-language copy for your records.

4. Send the French-language copy to Reprtoir

You must return the certified French copy within 60 days of signing your agreement.

5. Renew annually

Tax residency certificates are valid for one year. A new certificate must be submitted each year on your contract anniversary.

When to use CERFA 5003

Use CERFA 5003 if: • treaty benefits require it (some countries need the appendix), or • tax has already been withheld and you seek a refund.

The form must be certified by your tax authority and returned to Reprtoir with the CERFA 5000.