The 1975 France-Benin tax treaty: income, inheritances and registration fees in a single text

The France-Benin convention addresses income tax, inheritance tax, and registration fees. It was signed in Cotonou on February 27, 1975, during the time of the Republic of Dahomey, and entered into force on November 8, 1977. Its articles are numbered in Roman numerals; in those we have read concerning interest and royalties, no numerical ceiling is specified; Article XX further reserves certain royalties for the State of the beneficiary's residence.

An old text, three categories of taxes

The administrative list (BOI-ANNX-000306, dated April 29, 2026) indicates the taxes covered for Benin as "IR – S – DE" and includes a section on inheritances. This section comprises a chapter on income taxes (Articles VIII to XXVI), a chapter on inheritances (Articles XXVII to XXXIV), and a chapter on registration and stamp duties (Articles XXXV and XXXVI). Administrative assistance is addressed in Articles XXXVII to XL. Legal scholars note that this convention superseded the convention of October 21, 1965. Benin is not included in the list of conventions amended by the MLI. Legal scholars do not mention any amendments to this convention.

Benin: Maximum Detentions and Key Rules

Inheritance: two rules read

Regarding inheritances, Article XXVIII stipulates that real estate is subject to inheritance tax only in the state where it is located. Article XXXII provides that other assets are subject to inheritance tax only in the state where the deceased was domiciled. Deaths occurring on or after November 8, 1977, fall under the provisions of Article XLIII. The rules concerning businesses, tangible assets, debts, and the tax rate are not detailed here, nor is the treatment of lifetime gifts addressed.

Typical case: 183 days in the fiscal year (fictitious profile)

Situation. A French resident employee, a fictitious profile, makes two business trips to Benin during the same fiscal year: 90 days, then 55 days.

Issue. He wants to know where he stands in relation to the threshold of Article XXII § 2.

Strategy. He keeps a day-by-day record of the tax year in question, and then has the conditions relating to the employer and the permanent establishment examined.

Result. His stays total 145 days: the 183-day threshold is not exceeded, with a margin of 38 days. A third stay of 40 days would bring the total to 185 days, or 2 days above the threshold. The conclusion depends on the other conditions of the article.

The tax year, residence, and pensions

Article XXII, paragraph 2, considers the tax year in question, rather than a rolling twelve-month period. Article II, paragraph 1, establishes the permanent home as the primary criterion for domicile; failing that, the text considers the state where the person resides the longest, then nationality, and finally an agreement with the higher administrative authorities. Article XXI restricts pensions to the state where the beneficiary has their tax domicile.

The 25 % deduction on dividends

Article XXVI § 3 concerns income from movable capital and interest from Dahomean sources (Articles XIII, XV, XVIII, and XIX) subject to Dahomean tax on income from movable capital: these are included in the French tax base for their gross amount. With regard to dividends, the deduction corresponding to the tax actually paid in Dahomey will be equal to 25 percent. The text does not specify the basis for this percentage; we do not quantify this mechanism.

What this sheet does not cover

Dividends outside of this deduction, capital gains, termination, Beninese tax, IFI and registration fees are not treated.

What changes depending on your situation

• Your tax residence as defined in the text.
• The nature of your assets: real estate, other assets.
• The number of days spent in each state during the fiscal year.
• The nature of the income: interest, royalty, pension, salary.

An article should be read in light of the facts in your case, and no result is guaranteed in advance.