In order to benef it directly from the rate of 12.8% or the rate of the tax treaty if it is more

favorable (instead of the standard rate of 25% as of 2022) you can f ill out a certif icate of tax

residency (Form 5000), have it stamped by your country’s tax authorities, then send it before

the dividend is paid to the institution paying your dividends (usually your bank).

Or you can ask for the reimbursement of the overpaid withholding tax before December 31

of the second year following the date of payment of the dividend. You will need to f ill out

a certif icate of tax residency (Form 5000) and Form 5001, have them stamped by the paying

institution and the tax authorities of your country of residence, and send them signed

to the French Tax Service for Non-residents:

Service des impôts des particuliers non-résidents

10 rue du Centre - TSA 10010

93465 Noisy-le-Grand Cedex

France

N.B. Forms 5000 and 5001 and their instructions are available on the French tax

administration’s website at www.impots.gouv.fr.

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