Under the provisions of international tax treaties signed by France, the default French withholding tax rate is 30%. Certain shareholders may qualify for a reduced rate of 15% by filing completed Forms 5000-EN (for future dividends) and 5001-EN (for dividends already paid) with the French tax authorities.
Forms 5000-EN and 5001-EN must be certified by the tax office of your home country and sent by your paying institution (the bank which pays you the dividend) to the French “Centre des impôts des non-résidents” at the following address:
Centre des impôts des non-résidents
10, rue du Centre
93465 Noisy le Grand cedex
To access these forms and learn additional details, please consult the website of the French tax authorities at www.impots.gouv.fr. (To download the forms, use the searchbox directly by typing “5000-EN” or “5001-EN”).
The taxation of dividends by France and the United States is specifically addressed in item 10 of the Form 20-F. Please consult with your tax advisor for additional information.