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

Except section III of the Form 5003, Reprtoir cannot complete or certify these documents on your behalf.

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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.

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 height sections:

Section I – Types of income

To be completed by the beneficiary.

Select the option: “Royalties”

This category corresponds to Article 12 of most tax treaties and require to attach From 5003.

Section II - Beneficiary

To be completed by the beneficiary.

Information required:

• Surname and first name, or company name: for example “John Doe” (individual) or “Doe Records LLC” (company).
• Occupation / Legal form: for example “Songwriter”, “Composer”, “Music Publisher”, “LLC”, “SAS”, “Ltd”.
• Full home address or registered office: for example “1201 Demonbreun Street, Nashville, TN 37203, United States”.
• E-mail: for example “[email protected]”.
• For United States residents: you must provide your U.S. tax identification number. Examples include “TIN: 12-3456789”, “SSN: 123-45-6789”, or “EIN: 98-7654321”.

Section III – Beneficiary’s declaration

To be completed by the beneficiary.

This section confirms the beneficiary’s tax residency and their compliance with local tax obligations.

Information required

• Country of residence for tax purposes: for example “United States”.
• Country where the beneficiary is subject to tax: for example “United States” (Often the same as the country of residence).
• Date and place: for example “Nashville, 15 January 2025”.
• Signature of the beneficiary: required for both individuals and company representatives.

This declaration must be signed before submitting the form to the local tax authority for certification.

Section IV - Declaration of the foreign tax authority

To be completed by the beneficiary’s tax authority.

Section V - Declaration of the paying institution

To be completed by the beneficiary.

Required information:

• Name: “Reprtoir SAS.
• Address: “37 rue d'Antibes, 06400 Cannes, France.
• SIREN number: “989488713.
• Fiscal year concerned: indicate the fiscal year for which the royalties were paid. Example: “2026”. This year must match the fiscal year indicated in all other sections of the form and must correspond to the royalties paid by Reprtoir.
• Date and place: completed by Reprtoir upon receipt of the certified documents.
• Seal: completed by Reprtoir upon receipt of the certified documents.

Section VI - Declaration of the US financial institution

For beneficiaries who are United States residents only

To be completed by the beneficiary’s financial institution / bank.

Section VII - Investment company of fund

No need to complete this section.

Section VIII - In case of direct refund by the tax authority

No need to complete this section.

Completing Form 5003

Form 5003 is the document required to apply the treaty withholding tax rate or to request a refund of excess withholding tax when the full domestic rate has already been withheld.

It must always be submitted together with Form 5000, and both forms must contain strictly identical beneficiary information.

Form 5003 contains four sections:

Section I – Description of the French payer of royalties

To be completed by the beneficiary using Reprtoir’s information.

Required information:

• Name of the French payer: “Reprtoir SAS”
• Registered office or management office: “37 rue d’Antibes, 06400 Cannes, France”

These fields appear at the top of page 1 and page 2 .

Section II – Precise description of the goods or rights giving rise to royalty payments

To be completed by the beneficiary.

Required information:

This describes the nature of the royalties paid by Reprtoir: for example “Royalties generated from music distribution”.

The description must be consistent with the rights delivered through Reprtoir Distribution.

Section III – To be completed by the French payer of royalties

This section must not be completed by the beneficiary.

Reprtoir is responsible for filling in this section, including in cases where the beneficiary is requesting a refund of withholding tax. The beneficiary cannot complete this section because it contains fiscal information that must match Reprtoir’s official declarations to the French tax administration.

Reprtoir will therefore:

• calculate the exact gross amounts paid
• confirm the date each payment was made
• indicate the withholding tax applied
• compute the difference between the domestic rate and the applicable treaty rate
• fill in all required totals

Once this section is completed, the beneficiary may submit the full Form 5003 to the French tax authority to request the refund. However, obtaining the refund remains entirely the beneficiary’s responsibility.

Section IV – Declaration of recipient applying for an exemption under Directive 2003/49/EC

This section is optional and concerns only corporate beneficiaries eligible for the EU Interest and Royalties Directive (Directive 2003/49/EC).

If the exemption applies, the beneficiary must tick the checkbox confirming eligibility

If you are not claiming this EU exemption, leave this section blank.

Reprtoir never advises on whether this exemption can apply. Beneficiaries must confirm with their tax authority or advisor.

Signature

At the bottom of the form, you will find an unlabeled signature box. Depending on the language version of the form, the layout may appear without captions. You must complete it as follows:

• Left side: write “Date and place”, followed by the actual date and location of signature. For example: “Nashville, 15 January 2025”.
• Right side: provide the signature of the beneficiary or of the legal representative (for companies).

This signature area is mandatory. A form without a signature will be rejected by the French tax authority.