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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
 BELGIUM
The Lower Court of Brussels judged that fees paid for the organization of performances in Belgium to a foreign company resident in FRANCE, GERMANY, IRELAND, NETHERLANDS, PORTUGAL or USA are not taxable in Belgium due to the tax treaties in force.
ITALIE
Italian tax authorities ruled that fees earned by French musician for a concert organized in Italy are subject to a 30% withholding tax on the gross income, regardless of the expenses incurred by the taxpayer or the fact that the fees are paid directly to the musicians or the orchestra.
However the musicians or the orchestra may avoid the withholding tax if they provide a certificate issued by the French public authorities stating that the performance is finance for a significant extent through French public funds.
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