All amounts from private copying and equitable remuneration (BNC) paid to persons residing abroad for tax purposes are subject to a withholding tax of 15%, unless France and your country of residence have signed an international agreement to avoid double taxation of income. In this case, the treaty may provide for a lower rate than 15%.
However, in order for us to be able to apply the rate provided for by this convention, you must send us your certificate of tax residence (form 5000) and your request for a reduction in withholding tax on royalties (form 5003) per year of payment (form available on https://www.impots.gouv.fr).
When to send the certificate of residence?
The original version of the tax residence certificate stamped by the tax authorities of the artist’s state of residence (form 5000) must be sent to us by post to Adami at the beginning of each year and preferably before our payments (see payment schedule).
2 hypotheses:
- The tax certificate is received before payment for the year in question, we then apply the rate in force according to the convention between the two countries. Access the international conventions between France and other countries by visiting this dedicated page on the impot.gouv.fr website
- The tax certificate is received after payment of the year concerned, the withholding tax will be calculated from 90% of the gross amount at a rate of 15%. The wording “Impôts à la source” will appear on the payment slip as shown in the image below (accessible from your account).
What happens if the tax certificate is sent late?
If the tax certificate (form 5000) is sent after a payment has been made, the withholding tax will be adjusted (according to the rate to be applied) with the next payment and according to the payment schedule.
How retroactive are the regularisations?
3 calendar years at the rate of the convention of the country of residence and subject to having received for each of the years concerned the relevant tax certificates.
Access to forms in other languages (English, German, Spanish, Italian, etc.):
- Form 5000: Tax residence certificate (only the original stamped by post)
Form 5003: Application for reduction of withholding tax (by e-mail from your account or by post).
How and where to check the regularisation?
This information will appear on the payment slip available in the “Settlements” section of your account. The wording is “Withholding tax adjustment”. The amount appears in the last column just below your earnings;
Example: You were paid by Adami in March and you only send your tax certificate in May, the refund will be made with the June payment.