Q&A for Certificate of Residence (COR)

Q&A for Certificate of Residence (COR)

Email: par4ww@evershinecpa.com
Manager Zhu, speak in French English and Chinese

DTA-CTR-01
Question from client:
With which countries does the France have DTA (Double Tax Agreement) to avoid double taxation?

Answer from Evershine RD:

Albania Ethiopia Macedonia St. Pierre & Miquelon
Algeria Finland Madagascar Saudi Arabia
Argentina Gabon Malawi Senegal
Armenia Georgia Malaysia Singapore
Australia Germany Mali Slovakia
Austria Ghana Malta South Arica
Azerbaijan Greece Mauritania Spain
Bahrain Hong Kong Mauritius Sri Lanka
Bangladesh Hungary Mexico Sweden
Belgium Iceland Monaco Switzerland
Benin India Mongolia Thailand
Bolivia Indonesia Morocco Togo
Botswana Iran Namibia Trinidad and Tobago
Brazil Ireland, Republic of Netherlands Tunisia
Bulgaria Israel New Caledonia Turkey
Burkina Faso Italy New Zealand Ukraine
Cameroon Ivory Coast Niger United Arab Emirates
Canada Jamaica Nigeria United Kingdom
Central African Republic Japan Norway United States
Chile Jordan Oman Uzbekistan
China Kazakhstan Pakistan Venezuela
Congo, Republic of Kenya Philippines Vietnam
Croatia Korea, Republic of Poland Zambia
Cyprus Kuwait Polynesia, French Zimbabwe
Czech Republic Latvia Portugal
Ecuador Lebanon Qatar
Egypt Lithuania Romania
Estonia Luxembourg Russia

DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of France tax residence?

Answer from Evershine RD:
The document allows you to certify your tax residence in France with foreign authorities and thus benefit from the advantages provided for by international conventions signed by France.

DTA-CTR-03
Question from client:

What is the procedure for applying for a France tax residency certificate?
What form should I fill out? What are the required documents? Government website?

Answer from Evershine RD:

  1. Two ways to obtain a certificate of tax residence. One of it is at the counter, the other in on the internet.
  2. A company that does not have a subscribed account on the impots.gouv.fr site and which does not wish to create one can ask the business tax service (SIE) on which it depends to issue the certificate of tax residence.
  3. Visit https://www.impots.gouv.fr/portail/contacts for more information.
  4. Form No.730-SD can also be retrieved from the website link as below: https://www.impots.gouv.fr/portail/formulaire/730-sd/attestation-de-residence-fiscale-en-france
  5. The form must be printed front and back.
  6. A power of attorney (applicable in case of a legal representative signs the forms on behalf of the final beneficiary owner).
  7. The certificate can also be issued directly online.
    Application through connect to its subscriber area (or create a subscription) on the impots.gouv.fr site and subscribe to the “Consult my tax account” service.
    The guideline for the online issuance of the tax residence certificate can be found in the below link.
    https://www.impots.gouv.fr/portail/files/media/3_Documentation/fiches_focus/attestation_residence_fiscale.pdf
  8. The General Directorate of Public Finances offers a guide online to help businesses obtain their certification.
    Find the below link for detailed guidelines in French.
    https://www.impots.gouv.fr/portail/files/media/3_Documentation/fiches_focus/attestation_residence_fiscale.pdf
  1. If the information provided is consistent, the version French/ English of residence certificate tax is generated automatically and appears on the screen.
  2. The certificate of tax residence issued online contains the same information as those in the form 730 issued by DGE.
    A unique issuance number is used to authenticate your certificate.

Contact Us

Paris Evershine BPO Service Limited Corp.
Email: par4ww@evershinecpa.com
Manager Zhu, speak in French English and Chinese

or
For how to exchange data files between your Finance Accounting System and Evershine Cloud Accounting Information System,
please send an email to HQ4par@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable to your case.
LinkedIn address: Dale Chen

Additional Information

Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai,
New York, San Francisco, Houston, Phoenix
Tokyo, Seoul, Hanoi, Ho Chi Minh, Bangkok,
Singapore, Kuala Lumpur, Manila, Dubai,
New Delhi, Mumbai, Dhaka, Jakarta,
Frankfurt, Paris, London, Amsterdam,
Milan, Barcelona, Bucharest,
Melbourne, Sydney, Toronto

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2022/03)

Please send email to HQ4par@evershinecpa.com

More City and More Services please click Sitemap

Top