France-Poland tax treaty: interest exempt at source and 183 days in the tax year

The convention between France and Poland was signed in Warsaw on June 20, 1975. It has been in force since September 12, 1976, and amended by the Multilateral Convention (MLI) since 2019. It covers taxes on income and capital (Article 2, § 1), and the administrative list does not mention inheritance or gifts for Poland. Interest is taxable only in the country of residence. Dividends are capped at 5 or 15 13 TEUs, and royalties at 10 13 TEUs. For employees, the 183-day threshold is calculated on a fiscal year basis, not on a rolling twelve-month period.

A text from 1975, modified by the MLI since 2019

The convention was approved in France by Law No. 76-580 of July 2, 1976, and published by Decree No. 76-1075 of November 24, 1976. It entered into force on September 12, 1976. According to Article 29, withholding taxes apply to amounts paid since January 1, 1974, and other income taxes to income earned in 1974 or to fiscal years ending in 1974. The BOFiP (Official Bulletin of Public Finances) concerning this convention dates from September 12, 2012: it predates the MLI (Minimum Tax Law).

The administrative list classifies it as follows: "C June 20, 1975," taxes covered "IR – IF," without mention of inheritance or gifts. The list of conventions amended by the MLI gives, for Poland, January 1, 2019, for taxes withheld at source and July 1, 2019, for other taxes. The Polish tax authorities publish the original text in French and a summary text with the MLI, the latter in Polish. This page follows the consolidated text from impots.gouv.fr.

The rules of the convention in a table

Dividends: 10 % held for 365 days

The 5 % rate requires a company, excluding partnerships, to directly hold at least 10 % of the capital of the company paying the dividends. Since the introduction of the MLI (Article 8), this holding period must cover 365 days, including the day of payment. In all other cases, the limit is 15 %. The 2012 BOFiP (Official Bulletin of Public Finances) cites the 10 % threshold without this duration: this predates the MLI.

The French tax authorities also indicate a rate of 12.80% (%) on dividends of French origin paid to a specific non-resident (natural person), effective January 1, 2026, "subject to more favorable provisions under international tax treaties." This page does not detail the interaction between this rate and the treaty for a given case; this should be verified with the source.

Interests: the state of residence alone

Interest originating in one state and paid to a resident of another is taxable only in that other state (Article 11 § 1). The French tax authorities (BOFiP) specify that interest of French origin paid to a resident of Poland is exempt in France, including from the withholding tax under Article 119 bis-1 of the French General Tax Code (CGI). The text does not set a maximum amount of withholding tax applicable to this income.

Royalties: 10 % and copyright

Withholding tax on royalties cannot exceed 10% of their amount (Article 12 § 2). Copyright royalties on literary, artistic, or scientific works are taxable only in the beneficiary's country of residence. The BOFiP (Official Bulletin of Public Finances) reminds taxpayers that these reductions and exemptions require proof of Polish residence.

Capital gains: buildings and companies with real estate assets

Capital gains from real estate are taxable where the property is located. Shares or units of which, at any time during the 365 days preceding the sale, more than 50% of the value derives from real estate located in another state are taxable in that state: this provision comes from the MLI (Article 9). Other capital gains, including sales of securities unrelated to real estate, are taxable only in the state of which the seller is a resident (Article 13 § 3). Exit tax when leaving France is addressed on our page about leaving France.

Salaries: 183 days in the fiscal year, not over twelve months

Article 15, paragraph 2, provides an exception if the stay in the other State does not exceed a total of 183 days "during the relevant fiscal year." Two other conditions apply: the employer is not a resident of the other State, and the expense is not borne by a permanent establishment or fixed base. The words "twelve months" do not appear in Article 15, paragraph 2: the relevant period is the fiscal year, which differs from several other French tax treaties. Our page on the 183-day rule explains the method in detail.

Pensions

Pensions and similar remuneration paid in respect of previous employment are taxable only in the State of residence of the beneficiary (Article 18), subject to Article 19 § 2 on public pensions, which this page does not detail.

Who is a resident?

Article 4, paragraph 1, concerns a person liable for tax in a State by virtue of their domicile, residence, or place of management. For an individual resident in both States, paragraph 2 applies, in order: permanent home, then center of vital interests; habitual residence; nationality; and mutual agreement of the authorities. The Polish residency criterion is addressed on our page about living in Poland.

Fortune: Article 22

Article 2, paragraph 1, refers to "taxes on income and on wealth." Article 22 places real estate in the state where it is located and stipulates that all other elements of a resident's wealth are taxable only in that state. No French wealth tax is named in the list in Article 2, paragraph 3: this page says nothing about its application to the French real estate wealth tax (IFI).

France exempts, except for tax credits, five items

For a resident of France, Article 23, paragraph 2, exempts from French tax income other than that mentioned in subparagraph (b). For income from Polish sources covered by Articles 10, 12, 14, 16, and 17 and taxable in France, Polish tax gives rise to a tax credit. Paragraph 1 addresses the Polish aspect and is not detailed here.

Entitlement to benefits and duration

Since the MLI, a benefit of the convention is not granted if one of the main objectives of an arrangement was to obtain it, unless the granting is consistent with the object and purpose of the convention. The convention is concluded for an unlimited period; from the fifth year following its entry into force, each State may denounce it upon giving a minimum of six months' notice (Article 30).

The 183 days in the fiscal year: a numerical example (fictitious profile)

Situation. Clara, a fictitious profile, an employee of a French company, works in Poland from February 2 to May 31, 2026 (119 days), then from September 1 to November 15, 2026 (76 days).

Issue. She wants to know if the threshold of 183 days in Article 15 § 2 a) has been exceeded for the tax year 2026.

Strategy. She adds up her days of attendance over the fiscal year, assumed to be equal to the calendar year 2026, and compares the total to 183.

Result. His two stays total 195 days: the threshold is exceeded by 12 days. Without the second stay, the total would be 119 days, leaving a margin of 64 days. This is not sufficient to draw a conclusion: the conditions relating to the employer and the permanent establishment still need to be examined. The dates are hypothetical.

What changes depending on your situation

• Your residence as defined in Article 4, if you have links with both countries.
• The nature of the income: dividend, interest, royalty, gain, pension, salary.
• Your status as a natural person or company, and your direct share of the capital over 365 days.
• The nature of the asset transferred: building, company with real estate assets, other security.
• The calculation of your days in the fiscal year.
• The effects of MLI, including the entitlement to benefits clause.

The agreement is read in light of the facts of your case; no result is guaranteed in advance.

What this page does not cover

Neither the Polish tax itself, nor Articles 14, 16, 17, 19 and 20, nor the mutual agreement procedure and exchange of information, nor the protocol, nor § 2 c) of Article 23, nor the application of the convention to the IFI.