how do i declare tax on royalties

[gary]

Hello,

Does anyone know how i declare royalties on artwork coming from the Uk ?

At the moment its not a huge amount but i'm sure that the Impot need to know

Any advice will be appreciated

gary

[parsnips]

[quote user="gary"]Hello,

Does anyone know how i declare royalties on artwork coming from the Uk ?

At the moment its not a huge amount but i'm sure that the Impot need to know

Any advice will be appreciated

gary[/quote]

Hi,

      First here's the relevant section of the double tax treaty , which seems to mean that any royalties you receive will be taxable only in France;

ARTICLE 13

ROYALTIES

1. Royalties arising in a Contracti

ng State and beneficially owned by a

resident of the other Contracting Stat

e shall be taxable only in that other

State.

2. The term “royalties” as used in

this Article means payments of any

kind received as a consideration for th

e use of, or the right to use, any

copyright of literary, artistic or scie

ntific work, including cinematograph

films and software, any patent, trade

mark, design or model, plan, secret

formula or process, or for informati

on concerning industria

l, commercial or

scientific experience.

3. The provisions of pa

ragraph 1 shall not apply if the beneficial

owner of the royalties, being a resident

of a Contracting State, carries on

business in the other Contracting Stat

e in which the royalties arise through a

permanent establishment s

ituated therein, and the

right or property giving

rise to the royalties is effectivel

y connected with such permanent

establishment. In such case the pr

ovisions of Article 7 shall apply.

4. Where, by reason of a special

relationship between the payer and

the beneficial owner, or between both

of them and some other person, the

amount of the royalties paid exceeds,

for whatever reason, the amount

which would have been agreed upon by

the payer and the beneficial owner

in the absence of such relationship, th

e provisions of this Article shall apply

only to the last-mentioned amount. In

such case, the ex

cess part of the

payments shall remain taxable accordi

ng to the laws of each Contracting

State, due regard being had to the

other provisions of this Convention.

5. The provisions of this Article

shall not apply if it was the main

purpose or one of the ma

in purposes of any person concerned with the

creation or assignment of the right or

property in respect of which the

royalties are paid to take advantage of

this Article by means of that creation

or assignment.

Royalties ( if less than 32 600€ p.a.)are declared under the  BNC regime on form 2042C  at box 5KU (gross) then at 5HY (minus 34%);and 2047 page 4 sec VIII box 8TQ, which you should submit with the normal declaration 2042 .

[Araucaria]

Something funny with the formatting there, Parsnips. But just an aside: do you think PLR payments (Public Lending Rights) fall within the Royalties article? These are payments for an author's books when borrowed from public libraries.

[parsnips]

[quote user="Araucaria"]Something funny with the formatting there, Parsnips. But just an aside: do you think PLR payments (Public Lending Rights) fall within the Royalties article? These are payments for an author's books when borrowed from public libraries.

[/quote]

Hi,

     I really don't know , my french source did not cover that.   I would not think the declaration would need to be too specific , especially where the amounts involved are not  great.