Tax residence certificate for professionals
Verified 27 February 2023 - Directorate for Legal and Administrative Information (Prime Minister)
To benefit from the advantages of international tax treaties, a company must prove its tax residence in France. She can obtain a certificate from the tax authorities either by logging into her business tax account on the tax website or by using a Cerfa form.
A company that owns its main establishment in France is resident there for tax purposes. When collecting foreign-source income like dividends or royalties, it can avoid double taxation of such income by France and the foreigner if an international tax treaty has been signed in both countries.
In order to benefit from the advantages of international tax treaties, she must prove her status as a French tax resident.
To do this, she must obtain a tax residence certificate from the French tax authorities. It must then send this document to the tax administration of the foreigner.
FYI
France is linked to more than 120 other states or territories through tax treaties.
To obtain a tax residence certificate in France, the company can either complete it online on its business space on the tax website or use a Cerfa form.
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Business Tax Account
To obtain the tax residence certificate, the company must connect to its subscriber area (or create a subscription) on the website impots.gouv.fr and join the service “ View my tax account ”.
Online tax account for professionals (EFI mode)
You have to beforehand select from a drop-down list:
- Year of receipt of foreign source income;
- State which is a co-signatory to the tax convention relating to such income.
- Nature of foreigner income received
- Data on the investment fund
The tax administration checks the consistency of the information held entered with that of the tax account.
The tax residence certificate is then delivered in real time and in PDF format. It can be saved and printed as many times as necessary.
The company may then send it to the tax administration of the foreigner.
FYI
The tax administration proposes a guide to help companies obtain their tax residency certificate through their business account.
Cerfa Form
To obtain a tax residence certificate, you must complete the Cerfa form No. 730-SD.
Tax residence certificate for professionals
The grayed-out boxes in the document should be completed with the following information:
- Tax Convention to be applied between France and the country requesting the certificate
- Nature of income (dividendsinterest or royalties)
- Designation of the beneficiary of the income (mentioning the name of the company, the business object, the address of the registered office)
- Year in which the beneficiary is a French resident
- Number Siren
Once completed, this form must be sent to the companies Tax Office (SIE) of the the place where the company has its registered office or principal place of business.
Who shall I contact
After verifying that the company is domiciled for tax purposes in France, the competent tax department returns the signed certificate of residence to the company.
The company then forwards it to the State foreigner administration.
General Directorate of Public Finance