French General Tax Code
In forceI. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or corporation tax, who do not have a permanent place of business in that country, give rise to the application of a withholding tax.
II. - The basis for this deduction is the gross amount of the sums paid after deduction of a 10% allowance for professional expenses.
III. - The rate of deduction is set at 15%.
IV. - The withholding is deducted from the amount of income tax established under the conditions provided for in a of Article 197 A. For the application of this provision, the net taxable income used to calculate income tax is determined under the conditions of ordinary law.
V. - The provisions of the first paragraph of Article 197 B are applicable for the fraction of remuneration determined in accordance with II which does not annually exceed the upper limit set by III of Article 182 A.
VI. - The rate of withholding is increased to 75% for sums, other than salaries, paid to persons domiciled or established in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor provides proof that these sums correspond to actual transactions which mainly have a purpose and effect other than allowing them to be located in a non-cooperative State or territory. This withholding is in full discharge of income tax and is non-refundable.
