Equities - Double Taxation Treaties concluded by France and currently in force (securities held in CBF)
Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.
The standard rate of withholding tax on dividends is, as of 1 January 2022, 25% before any refund (26.5% before 1 January 2022, 28% before 1 January 2021 and 30% before 1 January 2020).
The prescribed forms for tax refunds are, in all cases, Forms 5000 and 5001.
| Country | Rate prescribed by the DTT - Dividends (%)a | Tax refund available (%) |
Albania | 15 | 10 |
Algeria | 15 | 10 |
Andorra | 15 | 10 |
Argentina | 15 | 10 |
Armenia | 15 | 10 |
Australia | 15 | 10 |
Austria | 15 | 10 |
Azerbaijan | 10 | 15 |
Bahrain | 0 | 25 |
Bangladesh | 15 | 10 |
Belarus | 15 | 10 |
Belgium | 15 | 10 |
Benin | (-)h | - |
Bolivia | 15 | 10 |
| Bosnia-Herzegovinab | 15 | 10 |
Botswana | 12 | 13 |
Brazil | 15 | 10 |
Bulgaria | 15 | 10 |
Burkina Faso | (-)h | - |
Cameroon | 15 | 10 |
Canada | 15 | 15 |
Central African Republic | (-)h | - |
Chile | 15 | 10 |
China | 10 | 15 |
Congo | 20 | 5 |
Croatia | 15 | 10 |
Cyprus | 15 | 10 |
Czech Republic | 10 | 15 |
Ecuador | 15 | 10 |
Egypt | 0 | 25 |
Estonia | 15 | 10 |
Ethiopia | 10 | 15 |
Finland | 0 | 25 |
French Polynesia | (-)h | - |
Gabon | 15 | 10 |
Georgia | 10 | 15 |
Germany | 15 | 10 |
Ghana | 15 | 10 |
Greece | (-)h | - |
Guinea | 15 | 10 |
Hong Kong | 10 | 15 |
Hungary | 15 | 10 |
Iceland | 15 | 10 |
India | 10 | 15 |
Indonesia | 15 | 10 |
Iran | 20 | 5 |
Ireland | 15 | 10 |
Israel | 15 | 10 |
Italy | 15 | 10 |
Ivory Coast (Côte d'Ivoire) | 15 | 10 |
Jamaica | 15 | 10 |
Japan | 10 | 15 |
Jordan | 15 | 10 |
Kazakhstan | 15 | 10 |
Kenya | 10 | 15 |
Korea, Republic of | 15 | 10 |
Kosovo | 15 | 10 |
Kuwait | 0 | 25 |
Latvia | 15 | 10 |
Lebanon | 0 | 25 |
Libya | 10 | 15 |
Lithuania | 15 | 10 |
| Luxembourgc | 15 | 10 |
Madagascar | 25 | 0 |
| Malawid | (-)h | - |
Malaysia | 15 | 10 |
Mali | (-)h | - |
Malta | 15 | 10 |
Mauritania | (-)h | - |
Mauritius | 15 | 10 |
Mexico | 15 | 10 |
Moldova, Republic of | 15 | 10 |
Monaco | (-)h | - |
Mongolia | 15 | 10 |
| Montenegrob | 15 | 10 |
Morocco | 15 | 10 |
Namibia | 15 | 10 |
Netherlands | 15 | 10 |
New Caledonia | 15 | 10 |
New Zealand | 15 | 10 |
Niger | (-)h | - |
Nigeria | 15 | 10 |
North Macedonia | 15 | 10 |
Norway | 15 | 10 |
Oman | 0 | 25 |
Pakistan | 15 | 10 |
Panama | 15 | 10 |
Philippines | 15 | 10 |
Poland | 15 | 10 |
Portugal | 15 | 10 |
Qatar | 0 | 25 |
Quebec | 15 | 25 |
Romania | 10 | 15 |
Russia | 15 | 10 |
Saint-Martin | 15 | 10 |
St. Pierre and Miquelon | 15 / 5e | 10 / 20 |
Saudi Arabia | 0 | 25 |
Senegal | 15 | 10 |
| Serbiab | 15 | 10 |
Singapore | 15 | 10 |
| Slovak Republicf | 10 | 25 |
Slovenia | 15 | 10 |
South Africa | 15 | 10 |
Spain | 15 | 10 |
Sri Lanka | (-)h | - |
Sweden | 15 | 10 |
Switzerland | 15 | 10 |
Syria | 15 | 10 |
Thailand | (-)h | - |
Togo | (-)h | - |
Trinidad and Tobago | 15 | 10 |
Tunisia | (-)h | - |
Turkey | 20 | 5 |
Turkmenistan | 15 | 10 |
Ukraine | 15 | 10 |
United Arab Emirates | 0 | 25 |
United Kingdom | 15 | 10 |
United States of America | 15 | 10 |
Uzbekistan | 10 | 15 |
Venezuela | 5 | 20 |
Vietnam | 15 | 10 |
| Zambiad | (-)h | - |
| Zimbabweg | 15 | 10 |
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a. Only the most common rate for legal entities is shown in this column. Other rates may apply in particular cases.
b. The DTT with the former Socialist Federal Republic of Yugoslavia applies. France continues to apply the former Yugoslavia treaty of 28 March 1974 in relations with Serbia and Montenegro. In practice, Serbia and Montenegro generally continues to apply the former conventions.
c. The DTT with Luxembourg does not apply to 1929 Holding Companies.
d. The DTT between France and the United Kingdom (1950) was extended to Malawi and Zambia by exchange of Notes.
e. 15% for individuals; 5% for legal entities.
f. The DTT with the former Czechoslovakia applies. France continues to apply the former Socialist Republic of Czechoslovakia treaty of 1973 in relations with the Slovakian Republic. The Czech Republic new DTT with France came into force on 1 January 2006.
g. All payments for Zimbabwe residents are blocked as of 21 February 2002 on annually renewable basis.
h. The domestic rate applies; there is no reduction under the treaty.