How to Fill Out Form 5000

Form 5000 at a glance

What it is: Form 5000 is the Affidavit of Residence, an application for implementation of the tax treaty between France and the country whose name you write.

Who signs: Enter the Date and place and the Signature of beneficiary or his/her legal representative. The Date and place and the Signature and seal are the tax authority's. The paying institution enters the Date and place and its Signature and Seal.

A filled-in Form 5000 example: a Canadian resident claims treaty relief on dividends

Form 5000 example filled out, example: a Canadian resident claims treaty relief on dividends
Jane Sample, a Canadian resident, files Form 5000 for French dividends. She ticks Dividends and Normal procedure and attaches one Form 5001. The picture shows page 1 only; every value in it is made up. The boxes read Dividendes and Procédure normale on the French pages. Nothing goes in VI Declaration of the financial institution because she is not a United States resident. Box VII Investment company or fund is left blank because she is not a fund. She asks for no direct refund, so VIII In case of direct refund by the tax authority stays empty.

How to fill out Form 5000, box by box

Types of income

Form 5000 example filled out, types of income

Write the name of the country in the box, and the Number of attachments.

Under I) Types of income, check Dividends, Interest or Royalties. Dividends: check Normal procedure (Attach Form 5001) or Simplified procedure (File this certificate of residence only). Interest: Attach Form 5002. Royalties: Attach Form 5003.

Beneficiary

Form 5000 example filled out, beneficiary

Under II) Beneficiary, enter the Surname and first name, or company name, the Occupation / Legal form, the Full home address or registered office and the E-mail.

For United States residents.

Beneficiary's declaration

Form 5000 example filled out, beneficiary's declaration

Investment companies and funds please complete box VII as well.

Under III) Beneficiary's declaration, declare that you are beneficially entitled to the income for which the treaty benefits are being claimed.

Enter where the beneficiary is a resident (or, in the case of pension fund or an investment company, is established).

Write the name of the country of residence under whose laws you are subject to the tax, including with respect to French-source dividends. Notwithstanding, this condition is not required under the terms of certain tax treaties with France.

You declare that you do not have any establishment or permanent base that this income is attached to in France and that this income has been or will be reported to the tax authorities in your country of residence.

Enter the Date and place and the Signature of beneficiary or his/her legal representative.

Declaration of the foreign tax authority

Form 5000 example filled out, declaration of the foreign tax authority

Under IV) Declaration of the foreign tax authority, the tax authority certifies that to the best of its knowledge the information provided by the applicant is correct.

The tax authority certifies that, for the purposes of the abovementioned tax treaty, the beneficiary is a resident (or, in the case of pension fund or an investment company, is established).

The tax authority certifies that the beneficiary of the income is subject to taxation by the authority under the tax identification number (where applicable).

The Date and place and the Signature and seal are the tax authority's.

Declaration of the paying institution

Form 5000 example filled out, declaration of the paying institution

Under V) Declaration of the paying institution, enter the Name, the Address and the SIREN number.

The paying institution declares that it has paid the beneficiary, in respect of ..., the income referred to in this application, net of the withholding tax at the rate provided for in French domestic law.

The paying institution enters the Date and place and its Signature and Seal.

Declaration of the financial institution

Form 5000 example filled out, declaration of the financial institution

Under VI) Declaration of the financial institution (For beneficiaries who are United States residents only), the institution enters its Name and the Address.

The abovenamed institution certifies that, to the best of its knowledge, the applicant is a resident of the United States and that the information provided on this form is correct. Enter the institution's Date and place and Signature and seal.

Investment company or fund

Form 5000 example filled out, investment company or fund

Under VII) Investment company or fund, enter the Financial year, the Number of unit holders or shareholders in fund and the Percentage of unit holders or shareholders who are residents.

In the case of German funds, if the French authorities have issued an authorisation, enter the authorisation date and number.

In case of direct refund by the tax authority

Form 5000 example filled out, in case of direct refund by the tax authority

Under VIII) In case of direct refund by the tax authority, enter where the repayment should be sent (bank, post office, account) and send an IBAN/SWIFT.

Sources

[1] Form 5000, Affidavit of Residence, Direction générale des Finances publiques (the Official source link on this page).

Form 5000 Affidavit of Residence PDF Details

Boxes I to VIII: income types, the beneficiary, and the declarations of the beneficiary, foreign tax authority, paying and US institutions, fund and direct refund.

Procedure: Dividends: normal procedure, attach Form 5001, or simplified procedure, file this certificate of residence only; interest: Form 5002; royalties: Form 5003.

Beneficiary: I am beneficially entitled to the income for which the treaty benefits are being claimed.

Foreign tax authority: Certifies in box IV that to the best of its knowledge the information provided by the applicant is correct.

US residents: Box VI, the declaration of the US financial institution, is for beneficiaries who are United States residents only.

Direct refund: Where should the repayment be sent (bank, post office, account); send an IBAN/SWIFT

QuestionAnswer
Form NameForm 5000 Affidavit of Residence
Form Length6 pages
Fillable?Yes
Fillable fields74
Avg. time to fill out13 min
Edition5000-EN 12816*04
Other namesForm 5000, Form 5000-EN
Official sourceForm 5000, Affidavit of Residence, Direction générale des Finances publiques