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Does the double tax treaty of 1995 between South Africa &

Asked in Other for France

Does the double tax treaty between South Africa & France (1995) cover estate taxes?
Tax South Africa France Africa
Posted by Ann.Cripps on Nov 24, 2014 at 13:37


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Have a look at the Treaty:

3. The existing taxes to which the Convention shall apply are in particular:
(a) in the case of France:
(i) the income tax ("l'impôt sur le revenu");
(ii) the corporation tax ("l'impôt sur les sociétés");
(iii) the tax on salaries ("la taxe sur les salaires");
(iv) the wealth tax ("l'impôt de solidarité sur la fortune";
and any withholding tax, prepayment (précompte) or advance payment with respect to the aforesaid taxes;
(hereinafter referred to as "French tax");
(b) in the case of South Africa:
(i) the normal tax;
(ii) the non-resident shareholders' tax;
(hereinafter referred to as "South African tax").
4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of substantial changes which have been made in their respective taxation laws.


Jan Hein Wille
(The South african - Dutch Trust Company - Cape Town).
Posted by J.H. Wille on Dec 11, 2014 at 14:08


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