Completing tax forms in the
French market
Forms 5000 and 5001
December 2013
Completing tax forms in the French market - Forms 5000 and 5001
December 2013
Document number: 6810
Information in this document is valid at the time of its publication. Its content does not represent legal or tax advice or any
commitment on the part of Clearstream Banking S.A.
© Copyright Clearstream Banking S.A. (2013). All rights reserved.
Clearstream Banking S.A. is a Deutsche Börse Group company.
Foreword
The purpose of this document is to provide assistance to customers in completing Forms 5000 and 5001
required by local tax authorities and/or regulators in connection with applications for relief or reclaim
of tax on income from holdings in securities in the French market.
Note: Relief and reclaim procedures via Clearstream Banking currently relate to dividend income only.
How this document is organised
First, some introductory information is provided:
"In what circumstances should I submit these forms?" on page 1;
"How do I get hold of these forms?" on page 2.
This is followed by detailed guidance for completing the forms:
"Completing the Form 5000" on page 5;
"Completing the Form 5001" on page 11.
Contact details
For further information or if you have specific questions regarding this report, please contact us at
[email protected].
Disclaimer
The content in this document is prepared for general information purposes only. It is not intended to
provide professional legal advice and should not be relied upon in that regard. Readers should seek
appropriate professional advice where necessary before taking any action based on the information
contained in the document.
Clearstream Banking makes no guarantees, representations or warranties and accepts no responsibility
or liability as to the accuracy or completeness of the presentation, and under no circumstances will it
be liable for any loss or damage caused by reliance on any opinion, advice or statement made in this
document. Information in this document is subject to change without notice.
Clearstream Banking SA
Completing tax forms in the French market
December 2013
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Foreword
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Clearstream Banking SA
Completing tax forms in the French market
In what circumstances should I submit these forms?
If you are or represent one of the following types of beneficial owner, you are required to submit these
forms as indicated:
Eligible beneficial owners
Relief at Source
Standard Refund
Resident of a Double Taxation Treaty (DTT) country
5000
5000 + 5001
EU/EEA-DTT resident individual
5000
n/a
EU parent company
5000 + 5001
5000 + 5001
Particular Foreign entity
5000
5000 + 5001
Note: Other types of beneficial owner are not required to submit Forms 5000 and 5001.
IMPORTANT!
For the full documentation requirements for the relief at source and standard refund procedures, you
should refer to the Market Taxation Guide - France.
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December 2013
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How do I get hold of these forms?
How do I get hold of these forms?
Follow these four steps to retrieve the Forms 5000 and 5001.
Step 1. Go to the website of the French Tax Authorities
In your web browser, enter the URL: www.impots.gouv.fr
Click on the "Recherche de formulaires" option under RECHERCHE to display fields for specifying the
form you are looking for.
Step 2. Search for the Form 5000
Type 5000 (or 5001, as required) in the "Numéro d'imprimé" field and click on RECHERCHER.
Step 3. Select from the list of your search results
From the results of your search, choose the language version you are interested in. This is indicated in
the “accéder à” field content by “-DE” for German, “-EN” for English etc. in the text of the listed item.
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How do I get hold of these forms?
Step 4. Select the document to download
From the chosen “accéder à” dropdown list, select the document that you want to download:
• “remplissable” indicates that this version of the form can be completed electronically.
• “non remplissable” indicates that this version of the form cannot be completed electronically but
must be printed out first and completed manually.
• (For Form 5000 only) “Notice” is the official guidance and notes for the use of Form 5000, in the
respective language.
IMPORTANT!
The form that you will submit in the original for relief or reclaim must be the French language version.
Versions of the forms in other languages are made available for information purposes only.
For example, if you are an English native speaker who wants to submit a Form 5000, you might select
“remplissable” from the -FR list (as the form you actually want to complete electronically) and then
“Notice (80Ko)”from the -EN list (for the English version of the notes as assistance).
Note: The form and notes are pdf files. If your download selections are opened in the same web
browser session, your first selection will be replaced by your second. In these circumstances,
you are advised to save your first download locally before proceeding to download your second
selection.
The English versions are used for the purposes of this document.
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December 2013
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How do I get hold of these forms?
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Clearstream Banking SA
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Completing the Form 5000
Before you start...
The French Tax Authorities have issued official guidance and notes for the use of Form 5000 and these
are referred to throughout the form. Please be sure to consult these notes as and when appropriate
(see Step 4. Select the document to download on page 3).
The Form 5000 has a small heading section (see below) followed by input fields grouped into eight
“Boxes” as follows:
Box I. Types of income on page 6;
Box II. Beneficiary on page 6;
Box III. Benefiary’s delaration on page 7;
Box IV. Declaration of the foreign tax authority on page 7;
Box V. Declaration of the paying institution on page 8;
Box VI. Declaration of the US financial institution on page 8;
Box VII. Investment company or fund on page 9;
Box VIII. In case of direct refund by the tax authority on page 9.
IMPORTANT!
You may have to leave some of these Boxes blank because they do not apply to your case or because the
information will be provided by other participants in the process.
Heading section
First of all, enter your country of residence for tax purposes.
Next, in the “Number of attachments” field, enter a number to indicate the number of other documents
you are submitting along with your Form 5000. If you are applying for a standard refund, this will be at
least “1” because you will also be submitting a Form 5001.
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Completing the Form 5000
Box I. Types of income
Tick the “Dividends” checkbox.
At least one more checkox in Box I must be ticked, as follows:
• If you are applying to obtain relief at source, tick the “Simplified procedure” checkbox.
• If you are applying for a standard refund, tick the the “Normal procedure” checkbox.
Leave the other checkboxes unticked.
Box II. Beneficiary
Complete all the fields in this Box II as appropriate.
Of these, “Occupation” is a main criterion that determines the eligibility of the DTT application.
In the "Occupation" field, you must indicate the type of beneficial owner (BO) by entering the most
appropriate BO type (that is, the text, not the code) from the following list, avoiding the use of "Legal
Entity" and "Investment Fund":
Code BO type
Code BO type
Code BO type
01
Individual
14
Insurance Company
25
The State
02
Legal Entity
15
Provident Company
31
Mutual Fund Corporation
04
Pension Fund
16
Investment Fund
32
Mutual Fund Trust a
05
RIC / REIT / REMIC
17
Charity
33
Pooled Fund Trust
07
Corporation
18
Foundation
35
Unit Trust Canada
08
Instit.Invest.
19
Church
40
Foreign Financial Institution
09
OPCVM
20
University
41
Bank and Foreign Financial Institution
10
Mutual Fund
21
Not For Profit Organisation
57
Central Bank
11
Partnership
22
Unit Trust UK
90
International Organisation
12
Parent Company CEE
23
Public Legal entity
91
Foreign CIV
13
Tax Exempt Entity
24
Local Authority / Province
a. Only if 100% Canadian resident.
In addition, include in the "Surname and first name, or company name" the legal form of the company
(GmbH, SA, SPA, LLP etc.), which must be in line with the BO type specified in the "Occupation" field.
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Completing tax forms in the French market
Completing the Form 5000
If the BO type cannot be other than "Legal Entity" or "Investment Fund", the following additional
information/documentation must be provided:
• For Legal Entities:
− The legal form of the company (such as GmbH, SA, SPA, LLP etc.); or
− If the legal form cannot be determined/provided, a tax attestation issued by the beneficial
owner’s local tax authorities to certify that the respective entity is taxed on its global
revenues.
• For Investment Funds:
− The legal form of the investment fund (such as SICAV, CIV etc.) specified in Box II of the Form
5000; and
− A tax attestation issued by the beneficial owner's local tax authorities to certify that the
respective entity is taxed on its global revenues.
Box III. Benefiary’s delaration
You must certify that you are recognised, within the meaning of the DTT, as a resident for tax purposes
of a country with which a DTT with France is in force.
Complete all the fields in this Box III as appropriate.
This Box III must be signed by you as beneficial owner or by your legal representative.
Box IV. Declaration of the foreign tax authority
Your local tax authority must also certify that you are recognised, within the meaning of the DTT, as a
resident for tax purposes of a country with which a DTT with France is in force.
All the fields in this Box IV must be completed.
This Box IV must be signed by the local tax authority of your country of residence (that is, the country
entered in Box III and in this Box IV).
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Completing the Form 5000
Box V. Declaration of the paying institution
Leave this Box V blank.
This information will be provided by the paying agent withholding the tax (not by the financial intermediary).
Box VI. Declaration of the US financial institution
If you are not a U.S. resident financial institution, you must leave this Box VI blank.
If you are a U.S. resident financial institution, you must complete all fields in this Box VI and stamp it
with the appropriate company seal.
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Completing tax forms in the French market
Completing the Form 5000
Box VII. Investment company or fund
If you are not an investment company or fund, leave this Box VII blank.
If you are an investment company or fund, complete all the fields in this Box VII as follows:
• In the “Financial year from...to...” fields, input the start and end dates of the accounting period in
which the profit was realised.
• If you are a German fund, input the respective French authhorisation number and the date on
which the authorisation was granted.
• In the “Number of unit holders or shareholders in fund” field, input the percentage of shareholders
in the fund who were eligible under the respective DTT during the specified accounting period.
• In the “Percentage of unit holders or shareholders who are resident of” field, input your country
of residence (which is a country with which a DTT with France is in force) and the percentage of
the shareholders in the fund who are resident in that DTT country.
Box VIII. In case of direct refund by the tax authority
Leave this Box VIII blank.
The reclaim will be processed via the account of Clearstream Banking.
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Completing tax forms in the French market
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Completing the Form 5000
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Clearstream Banking SA
Completing tax forms in the French market
Completing the Form 5001
Before you start...
The Form 5001 has a small heading section (see below) followed by input fields grouped into three
“Boxes” as follows:
Box I. Declaration of recipient applying for the parent company system on page 12;
Box II. To be completed by the recipient on page 13;
Box III. To be completed by the paying institution on page 13.
IMPORTANT!
You may have to leave some of these Boxes blank because they do not apply to your case or because the
information will be provided by other participants in the process.
Heading section
First of all, enter the benficial owner’s name in the “Recipient’s name” field.
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Completing the Form 5001
Box I. Declaration of recipient applying for the parent company system
Complete this Box I only if the beneficial owner qualifies for the “Parent Subsidiary regime”.
In all other cases, leave this Box I blank.
IMPORTANT!
If you do complete this Box I, be sure to strike through the paragraph under point e) that does not apply.
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Clearstream Banking SA
Completing tax forms in the French market
Completing the Form 5001
Box II. To be completed by the recipient
Complete the fields in columns 1, 2, 3, 6 and 7 of this Box II.
The fields in columns 4 and 5 are only to be completed if the beneficial owner qualifies for the “Parent
Subsidiary regime”. Otherwise, leave them blank.
IMPORTANT!
All details entered in this Box II must concern dividends paid in the same fiscal year.
Box III. To be completed by the paying institution
Leave all fields in columns 8, 9, 10 and 11 in this Box III blank.
This information will be provided by the paying institution.
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Completing the Form 5001
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Address details
Contact
www.clearstream.com
Published by
Clearstream Banking S.A.
Registered address
Clearstream Banking SA
42 Avenue J.F. Kennedy
L-1855 Luxembourg
Postal address
Clearstream Banking
L-2967 Luxembourg
December 2013
Document number: 6810