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France: Domestic Corporate Taxation

Withholding Taxes on Outgoing Dividends

Dividends paid by French holding companies are subject to a standard rate of 30% withholding tax unless:

  • The parent corporation is resident in the EU and has held 10% of the shares (15% prior to 2009) in the French holding company for at least 12 months in which case no withholding taxes are levied. 
  • The parent corporation is not an EU entity but the rate is reduced by the provisions of a double taxation treaty usually to 0-15% with lower rates often granted if the foreign parent corporation has a higher shareholding. France has over 110 double taxation treaties in place.



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