How can I repatriate my profits?

You can benefit from attractive procedures to repatriate the profits from your business in France.

• Dividends paid to an EU domiciled company : as a principle, no tax deducted at source.
• Dividends paid to companies non-domiciled in the EU : most tax conventions agreed between France and the main industrialised countries provide for the application of a tax at source on dividends with a limit of 5%. The amount of tax on dividends is calculated in addition to the taxes on other taxable income. Certain conventions allow for no tax at source.
• Interest payments to overseas companies : in principle are not taxable. No tax at source is due in France.
• Duties paid to overseas companies : the majority of tax conventions limit the rate of tax at source (from 0 to 15% depending on the conventions). Where there are no conventions, the rate of tax retained at source is 30%.

For more detailed information relating to your project, the Invest in Bretagne team will introduce you to law or accountancy firms.

Trust us to help you !

Your tools

• Dividend payment simulator (only for French companies subject to corporate income tax) (French)
• Make a French start – 10 insights to grow your business in France – The French tax environment, Business France – Mazars

Your contact persons