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Generic Tax Name Capital tax - Withholding tax on investment income (Dividends)
Tax name in the national language Retenue à la source sur les revenus de capitaux mobiliers
Tax name in English Withholding tax at source on investment income
Member State FR-France
Tax in force since 1959
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/05/27
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Articles 119 bis 2, 187  and 1672 of the General Tax Code.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Dividends distributed by French companies to individuals non domiciled in France.

 
Taxpayers

Non-French tax residents.

 
Tax object and basis of assessment

The tax withholding at source is based on the distributed income, without any reduction.

 
Deductions, Allowances, Credits, Exemptions
 
Rate(s) Structure

A flat rate of 21% for dividend paid to individuals having their tax domicile in a EU member state, Island, Norway or Liechtenstein.

 
Tax due date

The tax is due within the 15th of the month following the payement for their reduction.

 
Tax collector

Central authority.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code D51AH

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 6,568.00 EUR 0.32
2011 5,764.00 EUR 0.28
2010 4,818.00 EUR 0.24
2009 4,647.00 EUR 0.24

Comments