WHT par pays
| Country | Tax treaty with France (30 Jun 2024) | Treaty status in BOFiP | Indicative royalties WHT in treaty (if provided) | Operational WHT logic for Reprtoir royalties* |
|---|---|---|---|---|
| Albania | Yes | In force | 5 % | Treaty rate if conditions met, otherwise 25 % domestic |
| Andorra | Yes | In force (information exchange only) | n/a | No specific royalties article → 25 % domestic |
| Austria | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Belgium | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Bosnia and Herzegovina | Yes | In force (ex-Yugoslavia convention) | n/a | Treaty rate (see convention), otherwise 25 % |
| Bulgaria | Yes | In force | 5 % | 5 % if treaty conditions met, otherwise 25 % |
| Croatia | Yes | In force | 0 % | 0 % si conditions remplies, sinon 25 % |
| Cyprus | Yes | In force | 5 % | 5 % if treaty conditions met, otherwise 25 % |
| Czech Republic | Yes | In force | 0 / 5 / 10 % | Treaty rate by case, otherwise 25 % |
| Denmark | Yes | New convention 2022 in force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Estonia | Yes | In force | 0 / 5 / 10 % | Treaty rate by case, otherwise 25 % |
| Finland | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Germany | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Greece | Yes | New convention 2022 in force | 5 % | 5 % if treaty conditions met, otherwise 25 % |
| Hungary | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Iceland | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Ireland | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Italy | Yes | In force | 0 / 5 % | Treaty rate by case, otherwise 25 % |
| Kosovo | Yes (ex-Yugoslavia) | In force | n/a | Treaty rate (see old Yugoslavia convention), otherwise 25 % |
| Latvia | Yes | In force | 0 / 5 / 10 % | Treaty rate by case, otherwise 25 % |
| Lithuania | Yes | In force | 0 / 5 / 10 % | Treaty rate by case, otherwise 25 % |
| Luxembourg | Yes | In force (new 2018 convention) | 5 % | 5 % if treaty conditions met, otherwise 25 % |
| North Macedonia | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Malta | Yes | In force | 0 / 10 % | Treaty rate by case, otherwise 25 % |
| Moldova | Yes | In force (new 2022 convention) | n/a | Treaty rate (see convention), otherwise 25 % |
| Montenegro | Yes (ex-Yugoslavia) | In force | n/a | Treaty rate (see old Yugoslavia convention), otherwise 25 % |
| Netherlands | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Norway | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Poland | Yes | In force | 0 / 10 % | Treaty rate by case, otherwise 25 % |
| Portugal | Yes | In force | 5 % | 5 % if treaty conditions met, otherwise 25 % |
| Romania | Yes | In force | 10 % | 10 % if treaty conditions met, otherwise 25 % |
| Russia | Yes, but partially suspended | Treaty benefits on passive income suspended | 0 % (treaty, currently not applicable) | Treaty suspended → apply 25 % or 75 % if NCST classification applies |
| Serbia | Yes (ex-Yugoslavia) | In force | n/a | Treaty rate (see convention), otherwise 25 % |
| Slovakia | Yes | In force | 0 / 5 % | Treaty rate by case, otherwise 25 % |
| Slovenia | Yes | In force | n/a | Treaty rate (see convention), otherwise 25 % |
| Spain | Yes | In force | 0 / 5 % | Treaty rate by case, otherwise 25 % |
| Sweden | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
| Switzerland | Yes | In force (with specific amendments) | 5 % | 5 % if treaty conditions met, otherwise 25 % |
| Türkiye | Yes | In force | 10 % | 10 % if treaty conditions met, otherwise 25 % |
| Ukraine | Yes | In force | 0 / 10 % | Treaty rate by case, otherwise 25 % |
| United Kingdom | Yes | In force | 0 % | 0 % if treaty conditions met, otherwise 25 % |
Updated 3 days ago