Overview

This page explains how to correctly complete the French tax documents required to apply reduced withholding tax rates under international tax treaties. The instructions apply to both companies and individuals. The process and required information are identical for all beneficiaries.

To apply treaty benefits, the French tax administration requires:

A completed and certified Form 5000
A completed Form 5003
IRS Form 6166 for U.S. residents

Reprtoir cannot complete or certify these documents on your behalf.

Important Note About the Structure of Forms 5000 and 5003

Each document contains multiple language versions and three detachable copies:

One copy for the beneficiary (in the language of the document)
One copy for the foreign tax authority (in the language of the document)
One copy for the French tax administration (always in French)

The French copy is the only version legally valid to apply treaty rates.

Every copy must contain identical information.

Completing Form 5000

Form 5000 certifies the beneficiary’s tax residency. It is mandatory for all treaty-based reductions.

Form 5000 contains four sections:

Section I – Identification of the Beneficiary

To be completed by the beneficiary.

Information required:

Full legal name
Full address
Country of residence
Tax Identification Number (TIN)
Legal form (if applicable)
Business registration number (if applicable)
Fiscal year concerned
Contact information

Section II – Type of Income

To be completed by the beneficiary.

Required information:

Type of income: "royalties”
Reference to the treaty article (usually Article 12)
Description of the royalties
Identification of the payer: "Reprtoir SAS”
Address of the payer

Section III – Treaty Claim

To be completed by the beneficiary.

Required information:

Treaty article
Applicable treaty rate
Confirmation that the beneficiary is requesting application of the treaty

Section IV – Tax Authority Certification

To be completed exclusively by the local tax authority.

Required:

Confirmation of the beneficiary’s tax residency
Stamp, seal, signature
Date of certification

Uncertified forms cannot be used.

Completing Form 5003

Form 5003 is used to apply the reduced treaty rate or request refunds of excess withholding.

Section I – Identification of the Beneficiary

Must match Form 5000 exactly.

Section II – Income and Withholding Details

Required information:

Type of income: royalties
Gross amounts paid
Withholding amounts applied
Payment dates
Payer identification: “Reprtoir SAS”
Treaty article and treaty rate claimed

Section III – Banking Information (Refunds Only)

Required information:

Bank name
Account holder
IBAN
SWIFT/BIC

Section IV – Beneficiary’s Signature

Required:

Signature
Name
Position (if applicable)
Date

Section V – Tax Authority Certification

Mandatory.

Required:

Confirmation of residency
Stamp and signature
Date of certification

Processing Times

Certification processing times vary by country. As a general reference:

5 to 15 days is common
Some jurisdictions take significantly longer
In some countries, in-person submission is required

Reprtoir cannot influence foreign administrative timelines.

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Important Disclaimer
Reprtoir provides documentation exclusively from the perspective of the French tax administration. We cannot interpret foreign tax rules, cannot assist with certification, and cannot contact tax authorities on your behalf. Beneficiaries must consult their accountant or tax authority to understand local requirements.