Form 5000 — certificate of residence and treaty rate
Form 5000 is the certificate of residence that allows treaty rules to be applied to income received in France. Without it, nothing evidences that application; with it, the paying institution applies the rate provided by the tax treaty concluded with the beneficiary's state of residence. It is a document filled in by THREE parties, and that is what makes it awkward: parts I, II and III are completed by the beneficiary of the income, part IV must be filled in by the foreign tax administration, and part V must be completed by the institution paying the income. Where a refund claim is made, form 5000 is accompanied by the schedule matching the type of income: 5001 for dividends, 5002 for interest, 5003 for royalties.
Up to date for 2023 — verified on October 3, 2026Official form5000-SDGuide: about 20 min
Deadlines
- For treaty rules to apply
- It is this certificate that lets the paying institution apply treaty rules: without it, applying a treaty rate is not evidenced.
- Where a refund claim is made
- Form 5000 must then be accompanied by the matching schedule: 5001 for dividends, 5002 for interest, 5003 for royalties.
Documents to prepare
- Identity and contact details of the non-resident beneficiary of the income
- Type of income paid: dividends, interest or royalties
- Form 5000 in the beneficiary's language (FR, DE, EN, ES, IT, NL, PT or CN)
- Part IV filled in by the tax administration of the state of residence
- Schedule 5001, 5002 or 5003 if a refund claim is needed
- The applicable tax treaty between France and the state of residence
You download it from the official site — we never re-host a public document.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- French businesses paying dividends, interest or royalties to a beneficiary resident in another state: part V is theirs to complete, and it is their withholding tax that is at stake
- Recipients of French-source income who are not French tax residents and who claim the treaty rate
- Companies paying trade mark, patent or software royalties to a foreign partner
- Accountants and finance teams responsible for gathering the certificate of residence and its schedule before a treaty rate is applied
Worked example
Example: Atelier Nord SAS pays a trade mark royalty to an Italian partner
Atelier Nord SAS, based in Lille, operates under licence a trade mark owned by a company resident in Italy and owes it €40,000 in royalties. With no certificate of residence, nothing would evidence the application of treaty rules. So it asks its Italian partner to complete parts I, II and III of form 5000 — identification of the beneficiary, nature of the income, declaration — and then to have part IV filled in by the Italian tax administration, which certifies residence. The form comes back; the company then completes part V as the paying institution and applies the rate provided by the France-Italy treaty. The document is available in several languages: the 5000-IT version sits alongside the FR, DE, EN, ES, NL, PT and CN ones, which spares the partner from working on a form they cannot read. Where a refund claim is made, it is the 5003 schedule, specific to royalties, that is attached to form 5000.
How to fill it in, step by step
- Identify the type of income paid: dividends, interest or royalties — that is what governs which schedule must be attached to a refund claim.
- Download form 5000 in the language that suits the beneficiary: the FR, DE, EN, ES, IT, NL, PT and CN versions are served by the same official page.
- Have parts I, II and III completed by the beneficiary of the income: it is the beneficiary, not the payer, who fills that section in.
- Have part IV filled in by the foreign tax administration: it is that administration which certifies residence, and that signature is what gives the document its value.
- Complete part V as the institution paying the income.
- Apply the treaty rate to the withholding tax once the form is complete, and keep it to support your return.
- Where a refund claim is made, attach the schedule matching the income: 5001 for dividends, 5002 for interest, 5003 for royalties.
The form, line by line
- Parts I, II and III
- Completed by the beneficiary of the income. This is the section identifying the beneficiary and the income; the payer does not fill it in on their behalf.
- Part IV
- Filled in by the foreign tax administration. This is the certificate of residence itself — a form 5000 without part IV proves nothing.
- Part V
- Completed by the institution paying the income, that is, the French business making the payment.
- Schedule 5001
- To be attached for dividends, where a refund claim is made.
- Schedule 5002
- To be attached for interest, where a refund claim is made.
- Schedule 5003
- To be attached for royalties, where a refund claim is made.
Good to know
- The form is served in several languages on the same official page: 5000-FR, 5000-DE, 5000-EN, 5000-ES, 5000-IT, 5000-NL, 5000-PT and 5000-CN — the beneficiary need not work on a form written in a language they cannot read.
- The most recent edition served by the official page is the 2023 one: that is not an expired form, it is the latest the French tax administration publishes, and the reading that attests to it carries today's date.
- The certificate serves the application of TREATY rules: with no treaty between France and the state of residence, there is no reduced rate to claim.
- Income paid to a non-resident beneficiary is reported separately — for dividends and fixed-income investment products, it is form 2777 that the paying institution files.
Common mistakes
- Filling in part IV yourself or leaving it blank: it belongs to the foreign tax administration, and it is what certifies residence.
- Applying a treaty rate without holding the completed form, part IV included: that document is what evidences the application of treaty rules.
- Forgetting the schedule on a refund claim: 5001, 5002 and 5003 are not interchangeable, each carries one type of income.
- Assuming the certificate replaces every other duty: the paying institution remains bound by its own returns, form 2777 in particular.
- Sending the beneficiary the French version when one exists in their language: eight languages are served by the same page.
- Dismissing the form because its edition looks old: it is the latest edition published, and nothing more recent is served.
Frequently asked questions
What is form 5000 for?
It is the certificate of residence that allows treaty rules to be applied to income received in France. It lets the paying institution apply the rate provided by the tax treaty.
Who fills in what?
Parts I, II and III are completed by the beneficiary of the income; part IV must be filled in by the foreign tax administration; part V must be completed by the institution paying the income.
Which schedule must be attached?
Where a refund claim is made, the 5001 for dividends, the 5002 for interest and the 5003 for royalties.
Does the form exist in languages other than French?
Yes. The official page serves eight versions: 5000-FR, 5000-DE, 5000-EN, 5000-ES, 5000-IT, 5000-NL, 5000-PT and 5000-CN; these documents, available in several languages, can be downloaded from the site.
Does the 2023 edition mean the form is out of date?
No. It is the most recent edition the official page publishes: no later edition is served, and the reading attesting to it is dated today.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form no. 5000-SD, certificate of residence for the foreign tax administration: "Il s'agit du formulaire permettant d'attester de la résidence du bénéficiaire." 2023 edition, the only one and the most recent served by the page, in eight language versions (5000-FR-SD, 5000-DE-SD, 5000-EN-SD, 5000-ES-SD, 5000-IT-SD, 5000-NL-SD, 5000-PT-SD, 5000-CN-SD) — September 11, 2026
- impots.gouv.fr — How do I obtain a certificate of residence to benefit from a treaty rate? (published 31/03/2016, amended 04/07/2022): "Le formulaire n° 5000 est le justificatif de résidence qui permet l'application du droit conventionnel aux revenus perçus en France. En cas de réclamation, vous devez joindre le formulaire annexe 5001 (pour les dividendes), 5002 (pour les intérêts) et 5003 (pour les redevances)." Allocation of the parts: I, II and III by the beneficiary, IV by the foreign tax administration, V by the paying institution — September 11, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.