Art. 915 % / 10 %
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Bilateral tax treaty
France ↔
Ireland
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 | 15 % / 10 % | Art. 9 |
| Interest | - | - |
| Royalties | 0 % | Art. 11 |
Caps applicable to French-source income received by a resident of Ireland (or vice versa). The country of residence may then apply its own regime.
02
Detail of key articles
Art. 100 %
Article Art. 10
Art. 110 %
Article Art. 11
Art. 13État résidence
Article Art. 13
Art. 14État résidence
Article Art. 14
Art. 21Crédit d’impôt
Article Art. 21
03
Going further
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