🚧
Disclaimer
Reprtoir provides documentation exclusively from the perspective of the French tax administration. This page does not constitute legal or tax advice. Reprtoir cannot validate a beneficiary’s tax residency, cannot advise on foreign administrative procedures, and cannot interpret the tax rules of other countries. Beneficiaries must confirm all requirements directly with their accountant or their local tax authority.

Overview

To apply a reduced withholding tax rate under an international tax treaty, the French tax administration requires formal proof of tax residency. This requirement applies to both companies and individuals.

If no certified residency documentation is provided, France imposes the full domestic withholding rate (25 percent). If the jurisdiction is classified as NCST, the mandatory withholding rate is 75 percent.

Tax treaties define reduced rates, but they are never applied automatically. They apply only when tax residency is proven through certified documents.

Required Documents

To apply treaty-based withholding rates:

“Form 5000” – Certificate of Residence
“Form 5003” – Beneficial Owner and Treaty Application
“IRS Form 6166” – Mandatory for U.S. residents

All documents must be completed consistently and refer to the same fiscal year.

If any form is missing, incomplete, inconsistent, or uncertified, Reprtoir must apply the statutory or NCST rate.

Where to Download Form 5000

Official download page (French tax administration): impots.gouv.fr

Available languages include:

French
English
German
Spanish
Italian
Portuguese
Dutch
Chinese

Instruction notices (“5000-NOT”) are provided in the same languages.

Recommended downloads:

• “5000-EN-SD” (English version) • “5000-FR-SD” (French version required by the French tax authority) • “5000-NOT-EN” (English instructions)

Where to Download Form 5003

Official download page (French tax administration): impots.gouv.fr

Languages available mirror Form 5000.

Both documents must contain identical information.

How to Obtain a Certified Form 5000

The process typically involves:

Download “Form 5000”.
Complete beneficiary identification fields.
Submit the form to the local tax authority.
The authority certifies and stamps the document.
Send the certified version to Reprtoir.

Processing time generally ranges from 5 to 15 business days.

Consistency Requirements

To be accepted by the French tax administration:

All documents must contain consistent information.
All fields must be complete.
All forms must refer to the same fiscal year.
Certification must be clearly visible (stamp, seal, signature).
Names and addresses must match exactly across all documents.

For U.S. residents, “IRS Form 6166” must be issued specifically for the applicable fiscal year.

Failure to Provide Documentation

If documentation is missing or invalid:

Treaty rates cannot be applied
Reprtoir must apply the full statutory rate
Refund requests must be submitted directly to the French tax authority
Reprtoir cannot assist with refunds or post-payment adjustments