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 !
- 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
Foreign Direct Investments and Partnerships Director
Tel : +33 2 99 25 04 08
Amélie LE GALL
Tel : +33 2 99 25 04 24