Which companies have to file withholding tax returns?
Companies obliged to file withholding tax returns
Companies that carry on operations in France and pay amounts to persons residing or based outside France are subject to withholding tax.
This extends to wage-earning work, non-commercial operations and artistic and sports performances.
Subject to international conventions, the compensation paid for these activities is subject to withholding tax.
Date of payment to the Business Tax Department
Amounts withheld under the provisions of Articles 182A, 182 A bis and 182 B of the French General Tax Code are paid to the Business Tax Department on the 15th of the month following the month of payment at the latest.
Relevant Business Tax Department
The relevant Tax Department responsible for collection is, accordingly:
- The Department in the location of the debtor’s residence for tax purposes, registered office or establishment in France
- The Foreign Business Tax Department when the debtor has no establishment in France
Return no. 2494
Payment must be accompanied by two copies of return no. 2494 (CERFA no. 10325) showing, besides the identity and address of the beneficiary’s residence for tax purposes or registered office (address abroad), the gross amount subject to the withholding tax, the rate and amount withheld.