• [En]
  • [Fr]
  • [Es]
  • [It]
  • [Tr]
  • [De]
  • [Pl]
  • [Ru]

  +357 24 656 406


+357 24 656 406
Company Formation Cyprus



Cyprus – France Double Tax Treaty

Updated on Thursday 11th January 2018

Rate this article
5 5 1
based on 1 reviews

cyprus-france-double-tax-treaty.jpgCyprus and France have concluded a double tax treaty in 1981, with the purpose of avoiding double taxation and fiscal evasion. This double tax treaty regulates the income and capital taxation in both jurisdictions and applies to Cypriot and French residents. 

Taxes covered by the Cyprus – France double tax treaty

The taxes covered by the Cyprus – France double tax treaty are as mentioned below:
1. In France:
    a. Income tax;
    b. Corporate tax.
2. In Cyprus:
   a. Income taxation.
The tax agreement between the two countries also applies to any similar taxes which are due after the date the treaty was signed. Our Cypriot company formation advisors can offer more details regarding what these taxes may consist of.

Business profit taxation according to the Cyprus – France double tax treaty

According to the tax agreement between Cyprus and France, business profits are taxed as follows:
The profits of a company acting in one jurisdiction will be taxed only in that particular country, except if it also activates in the other contracting jurisdiction through a permanent legal entity. Our company formation experts in Cyprus can provide further information on this matter;
If a company in one of the jurisdictions undertakes activities in the other one through a permanent legal entity, the profits of that company are distributed to the permanent legal entity;
When establishing the profits of the permanent legal entity, there are allowed certain deduction expenses, comprising of executive and administrative expenses which may be from the country where the permanent legal entity is located or abroad;
Other stipulations: our company registration professionals in Cyprus can offer more details on what these other stipulations consist of.

Tax rate deductions under the Cyprus – France double tax treaty

Under the above-mentioned agreement, the following tax rate deductions are applied:
Dividend tax: 10%, if the entity receiving the dividends owns minimum 10% of the business which offers the dividends and 15% in all other situations;
Interests tax rate: 10%;
Royalty payment tax: maximum 5%.
For more thorough information about the agreement between Cyprus and France, or if you would like to open a company in Cyprus, please do not hesitate to get in touch with us.


There are no comments

Comments & Requests

Please note that client queries should NOT be posted here but sent through our Contact page.

Meet us in Larnaca

Call us now at +357 24 656 406 to set up an appointment with our consultants in Larnaca, Cyprus. Alternatively you can incorporate your company without traveling to Cyprus.

We offer:

- cost-efficiency: competitive company formation prices;

- prompt response to your inquiry (maxim 24 hours);

- free and complete legal information featured on our site, at your disposal.

Contact us

Online Incorporation


Tax Calculator




The team of experts at OpenCompanyCyprus.com offers high quality company formation services. I would definitely recommend them to any investor interested in opening a company in Cyprus.

Francesco Dagnino, Partner of
Lexia Avvocati

Read more testimonials

We Recommend ClientPedia

This website is marketed by ClientPedia

Banner-Promoting ClientPedia-244px.jpg

We accept online payments