When Reprtoir SAS pays royalties through Reprtoir Distribution, French tax law may require withholding a tax of 25% — unless you provide an official certificate proving your tax residency.

This applies to any non-French resident receiving royalties from a French company.

Fortunately, in most cases, you can reduce this withholding to 0% by providing the correct forms.

Why this exists

France treats cross-border royalty payments as taxable unless a Tax Treaty says otherwise. Tax Treaties usually allow reduced or zero withholding, but only if you prove your tax residency using the proper document.

What you must submit

1. Your Tax Residency Certificate

This is the document that prevents the automatic 25% deduction.

In some cases involving royalties, the tax office may also require CERFA 5003, but we will tell you if needed.

2. Delivery schedule

You must provide the certificate:

• within 60 days after signing your Distribution Agreement, and
• once a year thereafter, on the anniversary of your agreement.

If you miss the deadline, payments must legally be withheld at 25% until the certificate is provided.

How to obtain the certificate (CERFA 5000)

1. Download the CERFA 5000 form from the official French tax website.
2. Fill in your basic identification details.
3. Send it to your local tax authority.
4. They certify/stamp the form.
5. Send the certified form back to Reprtoir.

This usually takes between 5 and 15 days depending on your jurisdiction.

Where to download CERFA 5000 in multiple languages

The French government provides the form and its instructions in:

• French
• English
• German
• Spanish
• Italian
• Portuguese
• Dutch
• Chinese

You can download all versions here: https://www.impots.gouv.fr/formulaire/5000-sd/attestation-de-residence-destinee-ladministration-etrangere

We strongly recommend downloading:

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

All three documents must contain identical information.

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What happens if you do not provide the certificate • Your first payment can be issued normally. • For all payments after that, Reprtoir must legally withhold 25%. • We cannot override this obligation — it is imposed by French law.

If you later send a valid certificate, we can attempt to request a refund from the French tax administration on your behalf, but: • the process is slow, • not always successful, and • depends entirely on the French authorities.

Providing the certificate on time is always the fastest and safest option.

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If you need help

Reprtoir can assist you in understanding which form applies to your situation and how to submit it, but we cannot fill or certify tax documents on your behalf.

If you have any doubt about your tax residency, rights, or obligations, you should consult a tax advisor in your jurisdiction.