Certificate of tax residence for professionals

Verified 10 October 2025 - Directorate of Legal and Administrative Information (Prime Minister)

In order to benefit from the advantages of international tax treaties, a company that receives income from a foreign source must prove to foreign tax administrations that its tax residence is in France. It can obtain a certificate of tax residence from the French tax administration.

A company with its principal place of business in France is domiciled there for tax purposes.

When it receives income from foreign sources ( dividends , royalties, etc.), it may avoid double taxation of such income by France and the State foreigner if an international tax convention has been signed between the two States concerned.

To benefit from the advantages of international tax treaties, she must then prove her status as a French tax resident.

For this, it can obtain from the French tax administration a certificate of tax residence. It must then send this document to the tax authorities of the foreigner State.

FYI  

France is linked to more than 120 states or territories by tax treaties.

To obtain a tax residence certificate in France, the company can either complete it online on its professional area on the website impots.gouv.fr or use a Cerfa form.

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Professional area of the site impots.gouv.fr

To obtain the tax residency certificate, the company can visit its professional area on the website impots.gouv.fr

Online tax account for professionals (EFI mode)

We must in advance select the following from a drop-down list:

  • Year of foreign revenue collection
  • Co-signatory State of the tax treaty relating to such income
  • Nature of foreigner income received
  • Investment fund data

The tax authority checks the consistency of the information entered with that of the tax account.

The tax residence certificate is then delivered in real time and in PDF format. It can be saved and printed as many times as necessary.

The company may then send it to the tax administration of the foreigner State.

FYI  

The tax administration offers a guide to help companies obtain their tax residence certificate via their business account.

The certificate of tax residence via the tax account of professionals

Directorate-General for Public Finance

Pour en savoir plus

Cerfa form

To obtain a tax residence certificate, you must complete the Cerfa form n° 730-SD:

Tax residence certificate for professionals

Fill in the grayed-out frames of the document with the following information:

  • Tax Convention to be applied between France and the country requesting the certificate
  • Nature of income (dividends, interest or royalties)
  • Designation of the beneficiary of the income (mentioning the company name, the corporate object, the address of the registered office)
  • Calendar year in which income is received
  • Number Siren

Once completed, this form must be sent to one of the following services:

  • The company Tax Department (SIE) of the company's headquarters or principal place of business 
Who shall I contact
  • At the Large companies Department (DGE) when the company has a turnover or total gross assets that is at least equal to €400 million
Who shall I contact

  • Major companies Directorate (DGE)

    The GIP is the single tax contact for businesses with a turnover or total gross assets of at least EUR 400 million.

    By courier

    dge@dgfip.finances.gouv.fr

    By mail

    56 avenue de Metz- 93231 Romainville Cedex

    By phone

    + 33 1 49 91 15 05

After verifying that the company is domiciled for tax purposes in France, the SIE or the DGE returns the signed residence certificate to the company.

The company shall then transmit it to the administration of the State foreigner.

Who can help me?

Find who can answer your questions in your region

  • Company Tax Service (SIE)

  • Major companies Directorate (DGE)

    The GIP is the single tax contact for businesses with a turnover or total gross assets of at least EUR 400 million.

    By courier

    dge@dgfip.finances.gouv.fr

    By mail

    56 avenue de Metz- 93231 Romainville Cedex

    By phone

    + 33 1 49 91 15 05