Is investment income liable for social and compulsory levies ?

If your tax household is not located in France, there are no social levies (general social security contribution, CSG, social security debt repayment contribution, CRDS) on your investment income.

However, a compulsory levy will be applied to your dividends (withholding tax) and to interest received as a result of the redemption (in whole or in part) of a life insurance policy.

There is no compulsory levy on other interest (from current accounts, savings accounts, etc.) unless you are a resident of a Non-Cooperative State or Territory (NCST).

To ensure that financial organisations do not apply any levies, you should provide them with form no. 5000 every year (certificate certified by the beneficiary’s country of residence for tax purposes). The recipient of the income should fill out boxes I, II and III of this residence certificate. The foreign tax authorities should fill out box IV.

Similarly, if the payer institution has not already applied reduced rates or exemptions, you should provide appendix no. 5001 when you receive dividends and/or appendix no. 5002 when you receive interest.

These forms can be downloaded from this website using the search engine.