Withholding tax in France
for foreign companies

Your company is based outside France : in this case, it is concerned by one of the situations below.

Click to learn more about what this means in terms of regulatory procedures and obligations.

You contribute to French social security contributions

You pay

Salaries to employees subject to income tax in France.

You proceed

Withholding tax on the income of your employees concerned in order to pay it to the French tax authorities.

You designate

An accredited French tax representative, depending on the country where your company is located, whether or not your employee is a French resident.

You do not contribute to French social security contributions

You don't pay

Salaries to employees subject to income tax in France if the duration of their assignment in France does not exceed a period determined by tax treaties.

You proceed

If your employee is a French resident : deduction at source of other income (PASRAU) in order to remit it to the French tax authorities.

If your employee is not a French resident : to the withholding tax for non-residents in order to remit it to the French tax authorities.

You designate

An accredited French tax representative, depending on the country where your company is located, whether or not your employee is a French resident.