{"id":2134651,"date":"2026-09-29T18:13:42","date_gmt":"2026-09-29T16:13:42","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/29\/foreign-company-france-sas-dividends-withholding-treaty-reclaim-abroad\/"},"modified":"2026-09-29T18:13:42","modified_gmt":"2026-09-29T16:13:42","slug":"foreign-company-france-sas-dividends-withholding-treaty-reclaim-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/29\/foreign-company-france-sas-dividends-withholding-treaty-reclaim-abroad\/","title":{"rendered":"Your French SAS Pays You Dividends While You Live Abroad: 25% Withholding, Treaty Relief, EU Exemption and How to Reclaim"},"content":{"rendered":"

You live in London, New York, Dubai or Singapore. Your French SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e, the flexible limited company most foreign founders choose) has made a profit, paid French corporate income tax, and now wants to pay you. The General Meeting votes a dividend. Then your French bank or paying agent deducts a quarter of it before the money leaves France. No warning, no invoice, no negotiation: France taxes dividends at source when the shareholder lives abroad. This levy is called the retenue \u00e0 la source, the withholding tax on outbound dividends, and it is governed by article 119 bis of the French Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts, CGI)<\/a>. The standard rate reaches 25% of the gross dividend for a foreign company shareholder, under article 187 CGI<\/a>. Individuals face 12.8%. A tax treaty signed by France with your country of residence can cut that rate to 15%, 10%, 5% or even zero, and European Union law can remove it entirely for a qualifying parent company. But none of this happens automatically. The French payer withholds the full domestic rate unless you handed it the right residence certificate before the payment, and getting the excess back means filing a formal refund claim with the French tax administration within a strict deadline, with proof that you are the real beneficial owner of the dividend. Two recent court decisions show how these files are won and lost: on 5 June 2020 the Conseil d’\u00c9tat, France’s supreme administrative court, upheld a 25% levy because the Luxembourg parent could not prove it had actually received the dividends, and on 30 April 2026 the Paris Administrative Court of Appeal rejected a Moroccan holding company’s refund claim because its flat-rate offshore tax did not count as real taxation. This article explains the levy, the treaty relief, the EU exemption and the refund procedure, so the dividend your SAS voted is the dividend you actually keep.<\/p>\n

I. France taxes your SAS dividend at source before the money reaches you<\/h2>\n

A. The default levy: 25% for a foreign company, 12.8% for a foreign individual<\/h3>\n

French tax law starts from a simple rule: dividends paid by a French company to a shareholder who has neither a French tax domicile nor a French registered seat suffer a withholding tax collected at source. The Paris Administrative Court of Appeal restated the rule in CAA Paris, 30 April 2026, n\u00b0 24PA04972<\/a>: “Les produits vis\u00e9s aux articles 108 \u00e0 117 bis donnent lieu \u00e0 l’application d’une retenue \u00e0 la source dont le taux est fix\u00e9 par l’article 187 lorsqu’ils b\u00e9n\u00e9ficient \u00e0 des personnes qui n’ont pas leur domicile fiscal ou leur si\u00e8ge en France”. In plain English: if you live abroad, France takes its share before you do.<\/p>\n

The rate depends on who you are. For a shareholder that is a company or any other legal entity, article 187 CGI<\/a> sends you to the standard corporate income tax rate (imp\u00f4t sur les soci\u00e9t\u00e9s, IS), which is 25%: the text provides “Celui pr\u00e9vu au deuxi\u00e8me alin\u00e9a du I de l’article 219 pour tous les autres revenus.” For an individual shareholder living abroad, the same article fixes the levy at “12,8 % pour les b\u00e9n\u00e9ficiaires personnes physiques.” A 75% rate applies when the dividend is paid into a non-cooperative State or territory listed under article 238-0 A CGI, unless the payer proves the payment has neither the purpose nor the effect of locating the income there for tax fraud. Founders routing dividends through zero-tax offshore vehicles should read that sentence twice.<\/p>\n

Three practical points follow. First, the levy is operated by the payer, not by you: your SAS, or the bank or financial institution that pays the dividend on its behalf, deducts the tax and sends it to the French Treasury. The 12.8% levy on individuals must be paid over “dans les quinze premiers jours du mois qui suit celui du paiement des revenus et sous les m\u00eames sanctions que la retenue \u00e0 la source pr\u00e9vue au 2 de l’article 119 bis” (article 1671 C CGI<\/a>). Second, the levy is computed on the gross dividend, with no deduction and no allowance: the 40% rebate (abattement) that French-resident individuals enjoy on dividends does not apply to you. Third, the levy is in principle final for a non-resident individual, while a non-resident company may still have to report the dividend at home, with a foreign tax credit if its own law allows one. The French levy therefore opens the story; your home-country return closes it.<\/p>\n

Two traps deserve attention at this stage. The 12.8% prepayment (pr\u00e9l\u00e8vement forfaitaire non lib\u00e9ratoire) of article 117 quater CGI<\/a> concerns only “personnes physiques fiscalement domicili\u00e9es en France”: as a non-resident you are outside that mechanism and inside the 119 bis withholding instead. Confusing the two is the most common error in files prepared without advice. The second trap is the calendar: the General Meeting (assembl\u00e9e g\u00e9n\u00e9rale<\/a>) that votes the dividend sets the payment date, and the tax treatment follows the payment, not the vote. Our guide to setting up a company in France as a foreign founder<\/a> describes the bank account, Kbis extract (the official company identity certificate issued by the greffe, the commercial court registry) and VAT steps that come before any distribution can lawfully be paid.<\/p>\n

B. Your tax treaty with France can cut the levy to 15%, 10%, 5% or zero<\/h3>\n

France has signed double-tax treaties with more than 120 countries, and almost every one of them caps the withholding tax France may keep on dividends. The mechanism matters more than any single rate, because it works in two stages that the Paris court recalled word for word: “Si une convention bilat\u00e9rale conclue en vue d’\u00e9viter les doubles impositions peut, en vertu de l’article 55 de la Constitution, conduire \u00e0 \u00e9carter, sur tel ou tel point, la loi fiscale nationale, elle ne peut pas, par elle-m\u00eame, directement servir de base l\u00e9gale \u00e0 une d\u00e9cision relative \u00e0 l’imposition.” (CAA Paris, 30 April 2026, n\u00b0 24PA04972<\/a>). The judge first checks French domestic law, which validly imposes the levy, and only then asks whether the treaty blocks it. You therefore cannot ignore the 119 bis levy on the ground that a treaty exists; you must prove the treaty removes it in your case.<\/p>\n

Three conditions return in every treaty file. First, you must be resident of the treaty partner State and produce form 5000, the residence certificate (attestation de r\u00e9sidence) that your home tax office stamps and that you can present through the official form 5000-SD on impots.gouv.fr<\/a>. Second, you must be the beneficial owner (b\u00e9n\u00e9ficiaire effectif) of the dividend: a mailbox company that merely forwards the money to someone else does not qualify. Third, the treaty must actually cover your situation at the rate you claim, because many treaties give different rates to portfolio dividends and to direct holdings above a threshold, often 10% of capital.<\/p>\n

The Franco-Moroccan treaty shows how precisely judges read these texts. Its article 13, as recited in CAA Paris, 30 April 2026, n\u00b0 24PA04972<\/a>, provides that “si la personne qui re\u00e7oit les dividendes en est le b\u00e9n\u00e9ficiaire effectif, l’imp\u00f4t ainsi \u00e9tabli ne peut exc\u00e9der 15 p. cent du montant brut des dividendes. Toutefois les dividendes pay\u00e9s par une soci\u00e9t\u00e9 domicili\u00e9e en France \u00e0 une personne domicili\u00e9e au Maroc, qui en est le b\u00e9n\u00e9ficiaire effectif, sont exempt\u00e9s de la retenue \u00e0 la source en France s’ils sont imposables au Maroc au nom du b\u00e9n\u00e9ficiaire.” In April 2026 a Moroccan offshore holding company claimed that full exemption for French dividends received in 2019, 2020 and 2021, after suffering withholdings of 38,513 euros, 43,754 euros and 24,863 euros. The Paris court rejected the claim. The holding was taxed in Morocco under the offshore-centres statute at a flat liberating levy of 5,000 US dollars a year, and the court held that this flat charge, which, in the words of CAA Paris, 30 April 2026, n\u00b0 24PA04972<\/a>, “n’est pas assis sur le montant des b\u00e9n\u00e9fices r\u00e9alis\u00e9s par la soci\u00e9t\u00e9”, could not count as corporate income tax covered by the treaty, so the dividends could not be regarded as taxable in Morocco. Two warnings from that judgment apply to every founder. First, the court stated that “le formulaire 5000-FR constitue une simple attestation de r\u00e9sidence fiscale et n’est pas de nature \u00e0 \u00e9tablir le caract\u00e8re imposable ou non des dividendes en litige, lequel ne peut r\u00e9sulter que de la l\u00e9gislation marocaine” (CAA Paris, 30 April 2026, n\u00b0 24PA04972<\/a>): the stamped form proves where you live, never how the dividend is taxed at home. Second, declaring the dividend to your home tax office proves nothing either; only the foreign statute decides. Before voting a distribution, read your treaty’s dividend article line by line and confirm in writing how your home State taxes the dividend in your hands.<\/p>\n

Timing decides whether the treaty helps at payment or only afterwards. If the French payer holds your stamped form 5000 before paying, it can apply the treaty rate directly and withhold only 10% or 15% instead of 25%. If the certificate arrives late, the payer withholds the full domestic rate and you must claim the difference back through the refund procedure described in Part II. Founders who discover the treaty the week after the dividend was paid are the most frequent clients of that procedure. The computation and the refund request travel on form 5001-SD for the computation of withholding tax on dividends<\/a>, supported by the stamped 5000. Keep both forms with the distribution paperwork: the tax administration’s first question on any refund file is always what the payer held on the day it paid.<\/p>\n

II. Pay nothing at source or recover the excess through a formal refund claim<\/h2>\n

A. The EU parent-subsidiary exemption and the beneficial-owner proof that decides everything<\/h3>\n

When the foreign shareholder is a company established in the European Union or the European Economic Area, a stronger relief exists: the full exemption of article 119 ter CGI<\/a>, which transposes the EU Parent-Subsidiary Directive. The statute states: “La retenue \u00e0 la source pr\u00e9vue au 2 de l’article 119 bis n’est pas applicable aux dividendes distribu\u00e9s \u00e0 une personne morale qui remplit les conditions \u00e9num\u00e9r\u00e9es au 2 du pr\u00e9sent article par une soci\u00e9t\u00e9 ou un organisme soumis \u00e0 l’imp\u00f4t sur les soci\u00e9t\u00e9s au taux normal.” Four conditions follow: the parent must prove to the payer that it is the beneficial owner of the dividends, have its effective management seat in an EU or EEA State bound by administrative assistance with France, take one of the company forms covered by the Directive, hold directly at least 10% of the French company’s capital continuously for two years (or commit to keep the holding for two years and appoint a French tax representative), and be liable to corporate income tax in its home State with no option and no exemption. Each condition is checked separately, and failing one loses the whole exemption.<\/p>\n

The Conseil d’\u00c9tat confirmed in 2020 that the beneficial-owner condition is fully compatible with EU law. A French company had paid dividends to its Luxembourg parent and suffered a 25% withholding; it argued that demanding proof of beneficial ownership contradicted the Directive. The court answered: “Il r\u00e9sulte de ces motifs que la qualit\u00e9 de b\u00e9n\u00e9ficiaire effectif des dividendes doit \u00eatre regard\u00e9e comme une condition du b\u00e9n\u00e9fice de l’exon\u00e9ration de retenue \u00e0 la source pr\u00e9vue par l’article 5 de la directive.” (CE, 5 June 2020, n\u00b0 423810, Eqiom and Enka<\/a>). The reasoning comes from the Court of Justice of the EU, as recalled in CE, 5 June 2020, n\u00b0 423810, Eqiom and Enka<\/a>: the Directive’s mechanisms are “con\u00e7us pour des situations dans lesquelles, sans leur application, l’exercice par les \u00c9tats membres de leurs pouvoirs d’imposition pourrait conduire \u00e0 ce que les b\u00e9n\u00e9fices distribu\u00e9s par la soci\u00e9t\u00e9 filiale \u00e0 sa soci\u00e9t\u00e9 m\u00e8re soient soumis \u00e0 une double imposition”, whereas they have “pas vocation \u00e0 s’appliquer lorsque le b\u00e9n\u00e9ficiaire effectif des dividendes est une soci\u00e9t\u00e9 ayant sa r\u00e9sidence fiscale en dehors de l’Union puisque, dans un tel cas, l’exon\u00e9ration de la retenue \u00e0 la source desdits dividendes dans l’\u00c9tat membre \u00e0 partir duquel ils sont vers\u00e9s risquerait d’aboutir \u00e0 ce que ces dividendes ne soient pas impos\u00e9s de fa\u00e7on effective dans l’Union”<\/p>\n

The same judgment shows what proof the administration expects, and it is merciless. The Luxembourg parent received the dividends on a Swiss bank account, and the French tax office questioned whether it was really the holder of that account. The court upheld the levy after finding that none of the documents proved the parent had actually received the money, dismissing in particular, as recorded in CE, 5 June 2020, n\u00b0 423810, Eqiom and Enka<\/a>, a bank letter with two illegible signatures and a disclaimer stating that “la Banque n’assume aucune responsabilit\u00e9 quant au contenu du pr\u00e9sent courrier, lequel est donn\u00e9 sans engagement ni garantie de notre part ou de celle de ses collaborateurs” For a foreign founder, the lesson is concrete: keep the dividend’s full money trail, from the General Meeting minutes voting the distribution to the bank statement crediting your own account, in your own name. An exempt parent that cannot show the money arriving on its own account is treated like a conduit, and a conduit pays 25%. Groups that insert an EU holding company above a non-EU ultimate owner should also document the holding’s substance, staff, premises and decision-making, because the administration systematically tests whether the chain’s main purpose is to capture the exemption.<\/p>\n

B. The refund claim: which office, which papers and which deadlines decide your file<\/h3>\n

When the full domestic rate was withheld and a treaty or EU law entitles you to less, France does not refund the difference on its own. You must file a r\u00e9clamation, a formal tax claim asking for restitution of the excess withholding. That claim belongs to contentious tax jurisdiction: article L. 190 of the Tax Procedure Book (Livre des proc\u00e9dures fiscales, LPF)<\/a> provides that “Les r\u00e9clamations relatives aux imp\u00f4ts, contributions, droits, taxes, redevances, soultes et p\u00e9nalit\u00e9s de toute nature, \u00e9tablis ou recouvr\u00e9s par les agents de l’administration, rel\u00e8vent de la juridiction contentieuse lorsqu’elles tendent \u00e0 obtenir soit la r\u00e9paration d’erreurs commises dans l’assiette ou le calcul des impositions, soit le b\u00e9n\u00e9fice d’un droit r\u00e9sultant d’une disposition l\u00e9gislative ou r\u00e9glementaire.” A treaty-based refund is exactly the second case: the benefit of a right resulting from a legislative provision, since treaties rank above statutes under article 55 of the Constitution.<\/p>\n

Send the claim to the office that handles non-residents: the Service des imp\u00f4ts des particuliers non-r\u00e9sidents at Noisy-le-Grand in the Paris region (Seine-Saint-Denis, \u00cele-de-France) for individual shareholders, or the competent non-resident corporate tax office for companies, by registered letter with acknowledgement of receipt. The file should contain the stamped form 5000 proving residence for the year of payment, the completed form 5001 computing the withholding and the refund, the General Meeting minutes and the financial statements showing distributable profits, the bank proof that the dividend reached your own account, and, for treaty exemption claims, the text of your home statute taxing the dividend, translated where needed. The Sauret judgment of April 2026 is the checklist of what goes wrong: residence form without proof of home taxation, offshore flat tax presented as corporate income tax, declaration confused with taxation. Each of those errors cost the claimant its refund, and the court confirmed the rejections for three full years of dividends at once.<\/p>\n

Deadlines are the second killer of refund files. French tax procedure imposes a short strict time limit for claims, counted from the levy, and a late claim dies whatever its merits. File within weeks of the distribution, never within years. Two refinements matter. First, when the administration rejects your claim expressly, you have a further limited period to bring the case before the administrative court (tribunal administratif), starting from the rejection notice; silence kept by the administration for six months counts as an implicit rejection you may challenge. Second, the Conseil d’\u00c9tat accepts in narrow cases that a court decision revealing that the French statute itself breaches a higher norm reopens an otherwise expired deadline. In its judgment of 30 January 2019, n\u00b0 410158, Southern California Edison Retirement Plan<\/a>, the court held that its own 2009 decision annulling tax instructions on pension-fund dividends had found the withholding “constituait une restriction \u00e0 la libert\u00e9 de circulation des capitaux prohib\u00e9e par l’article 56 du trait\u00e9 instituant la Communaut\u00e9 europ\u00e9enne”, so that “cette d\u00e9cision r\u00e9v\u00e8le directement la non-conformit\u00e9 de la loi fiscale \u00e0 une norme sup\u00e9rieure.” That reopening is exceptional, tied to a precise court event, and never a substitute for filing on time.<\/p>\n

One last defence often raised should be abandoned early. Taxpayers sometimes invoke published administrative doctrine against the tax office under article L. 80 A LPF<\/a>, which states: “Il ne sera proc\u00e9d\u00e9 \u00e0 aucun rehaussement d’impositions ant\u00e9rieures si la cause du rehaussement poursuivi par l’administration est un diff\u00e9rend sur l’interpr\u00e9tation par le redevable de bonne foi du texte fiscal et s’il est d\u00e9montr\u00e9 que l’interpr\u00e9tation sur laquelle est fond\u00e9e la premi\u00e8re d\u00e9cision a \u00e9t\u00e9, \u00e0 l’\u00e9poque, formellement admise par l’administration.” The Paris court shut that door for withholding refunds in April 2026: “Les impositions contest\u00e9es ne r\u00e9sultent pas du rehaussement d’une imposition ant\u00e9rieure” (CAA Paris, 30 April 2026, n\u00b0 24PA04972<\/a>), so the claimant could not rely on the tax office’s published commentary on the Franco-Moroccan treaty. A withholding suffered at source is not a reassessment of an earlier return, and doctrine cannot create a refund right the treaty itself does not give. Build the file on the treaty text and the proof of beneficial ownership and home taxation, not on commentaries.<\/p>\n

Refund strategy also interacts with the rest of your French company’s tax life. A distribution is only lawful if the SAS holds distributable profits, and the corporate income tax (IS) return, the VAT returns and the annual filing calendar must be clean, because the administration cross-checks refund claims against the company’s filings; our companion guides explain French corporate income tax instalments and how to challenge assessments from abroad<\/a>, VAT registration, thresholds and returns in France<\/a> and the tax audit procedure and how to appeal a reassessment from abroad<\/a>. Shareholders who want the treaty position checked before the General Meeting votes the dividend can have the file reviewed in advance; Ma\u00eetre Reda Kohen handles these cross-border distribution files at +33 6 46 60 58 22. The review costs less than one year of excess withholding, and it must happen before payment, because after payment only the slower refund route remains.<\/p>\n

Conclusion<\/h2>\n

Your French SAS can pay you dividends wherever you live, but France deducts its share first: 25% for a foreign company, 12.8% for a foreign individual, unless you prove a better rule applies. The treaty between France and your home State is that better rule in most cases, cutting the levy to 15% or below where you are resident, beneficial owner and genuinely taxable at home; the EU Parent-Subsidiary Directive goes further and removes it entirely for a qualifying parent holding 10% for two years. The April 2026 Sauret judgment and the 2020 Eqiom ruling draw the same line in different words: residence forms prove residence, bank statements prove receipt, and only the foreign statute proves taxation. Organise the proof before the General Meeting votes: stamped form 5000 in the payer’s hands, treaty rate applied at payment, money trail to your own account, home-tax evidence on file. Where the full rate was already withheld, file the refund claim at once with forms 5000 and 5001, the distribution minutes and the bank proof, to the non-resident tax office, within the strict deadline. A dividend voted in Paris should end in your account abroad, not in the French Treasury’s.<\/p>\n","protected":false},"excerpt":{"rendered":"

Your French SAS votes a dividend and France withholds 25% before it reaches you abroad. 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