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Tax systems

What tax is applied to the rights paid by Adami?

The tax classification of rights paid

The tax qualification of rights varies according to the nature of the rights paid.

So are qualified as No Commercial Profits, the following rights:

  • Remuneration for audiovisual and audio private copying
  • Equitable remuneration
  • Rights from the L 212-7 agreement

The rights resulting from the following agreements are qualified as salaries and wages:

  • Cinema agreements
  • Collective television agreements:
    • TV5
    • Terrestrial rebroadcast
    • Video on demand
    • Full and simultaneous distribution cable

Social contributions :

Rights paid and described as wages and salaries are subject to social security contributions: Urssaf (Organizations for the payment of social security and family benefit contributions), unemployment pension, retirement pension

These social contributions are pre-empted by the Adami to be transferred to the Urssaf and competent funds.

Social contributions:

Rights paid to persons residing in France for tax purposes, classified as income from property and taxed in Non-Commercial Profit, are subject to CSG CRDS at a rate of 15.5%. These are the remuneration for private copying, fair remuneration and rights resulting from the L 212-7 agreement.

Sums qualified as wages are subject to a CSG-CRDS rate of 8%. Conversely, sums paid by Adami to residents abroad are not subject to CSG CRDS.
These contributions are deducted by Adami to be donated to the Urssaf (Organizations for the payment of social security and family benefit contributions) depending on whether it is heritage income or wages.

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What if I am subject to VAT?

If you are subject to VAT, report to Adami and give us your VAT number.

After each distribution we send you a document called “VAT invoice” you will just sign it and return it to obtain payment of the VAT when the next distribution regulations.

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What income is subject to social contributions?

Rights paid to persons residing in France for tax purposes, classified as income from property and taxed in Non-Commercial Profit, are subject to social contributions at a rate of 15.5%. These are the remuneration for private copying, equitable remuneration and rights resulting from the L 212-7 agreement.

Sums qualified as wages are subject to a social contributions rate of 8%. Conversely, sums paid by Adami to residents abroad are not subject to social contribution.

These contributions are deducted by Adami to be donated to the Organizations for the Collection of Social Security and Family Benefit Contributions depending on whether it is heritage income or wages.

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