Article 10: 5 % si participation qualifiée; sinon 15 %, dont personne physique5 % ou 15 %
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Bilateral tax treaty
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Estonia
All bilateral tax treaties between France and expat destinations: withholding on dividends, interest, royalties, treatment of pensions.
01
Withholding tax (WHT)
| Income type | Treaty cap | Article |
|---|---|---|
| Dividends | 5 % ou 15 % | Article 10: 5 % si participation qualifiée; sinon 15 %, dont personne physique |
| Interest | 0% | Art. 11 |
| Royalties | 0% | Art. 12 |
Caps applicable to French-source income received by a resident of Estonia (or vice versa). The country of residence may then apply its own regime.
02
Detail of key articles
Art. 110%
Article Art. 11
Art. 120%
Article Art. 12
Art. 13Droit interne
Article Art. 13
Art. 15Droit interne
Article Art. 15
Article 23Crédit d’impôt
Article Article 23
03
Going further
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