Taxation of U.S source dividends
Dividends from American sources will be subject to a 15% withholding tax by the United States. On the French side, dividends may be subject to a 40% tax allowance and the application of the gradual rate or the application of the 30% flat tax. Under the tax treaty between France and the United States, a tax credit will be granted in order to avoid double taxation. This tax credit is equal to the tax paid in the United States or to the French tax if the person is a US citizen and the shares are listed on a regulated market or if the person owns less than 10% of the company.
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