France-Togo tax treaty: what the 1971 text stipulates

The convention between France and Togo was signed in Lomé on November 24, 1971, and entered into force on April 1, 1975. It covers income tax, inheritance tax, and registration fees. Its distinctive features include a comprehensive section on inheritance tax (articles 27 to 34) and, for dividends from French sources, a payment linked to the tax credit with a withholding tax of 15%.

A text from 1971, without the MLI

The administrative list (BOI-ANNX-000306, dated April 29, 2026) classifies the convention as "IR – S – DE" and does not indicate any amendments. According to the list BOI-ANNX-000511, dated the same date, Togo is not among the states whose convention is modified by the multilateral convention (MLI). The BOFiP (BOI-INT-CVB-TGO) provides the approval law no. 72-1206 of December 23, 1972, and decree no. 75-698 of July 23, 1975. The text includes a protocol and an exchange of letters dated November 25 and 26, 1971.

Maximum deductions and key rules

Tax residence: four criteria in order

Article 2, paragraph 1, defines a person as having a "permanent home." Failing this, the person is deemed to be domiciled in the State where they reside for the longest period. In the case of equal periods of residence, nationality determines the domicile. If the person is not a national of either State, the authorities of both States decide by mutual agreement. For a company, the domicile is its registered office (Article 2, paragraph 2).

Dividends: a mechanism specific to this text

For dividends from a French company, Article 13, paragraph 2, entitles the beneficiary to a payment equal to the tax credit, less withholding tax at a rate of 15 %. Paragraphs 3 and 4 stipulate a condition for a beneficiary domiciled in Togo: that the amount must be included in their taxable income. Article 26, paragraph 3, provides for a deduction of 25 % for dividends and 12 % for other categories of income from Togolese sources for a French resident. Point I of the protocol defines the "gross amount" of Article 26 as the amount of taxable income before deduction of tax paid in the source country. This page does not state whether the tax credit is still applied today; this point should be verified before any decision is made.

Royalties and interest: no rates are specified in the articles.

Articles 19 and 20 do not specify any rates for these two types of income. Copyright royalties and licensing fees are taxable only in the recipient's state (Article 20, paragraph 2), unless there is a permanent establishment or fixed place of business in the source state (paragraph 5). If the royalty exceeds the normal value of the rights, the exemption is limited to that value (Article 20, paragraph 4). For interest, each state may levy a withholding tax according to its own legislation (Article 19).

Successions: an entire chapter

Articles 27 to 34 allocate the right to tax. Real estate is subject to inheritance tax only in the state where it is located (Article 28). Tangible personal property is subject to the tax of the state where it is actually located at the date of death; boats and aircraft, to the state of registration (Article 31). Property not covered by Articles 28 to 31 is taxed only in the state of the deceased's domicile (Article 32). The application to estates covers deaths occurring on or after April 1, 1975 (Article 43).

What this page does not cover

Capital gains on disposals are not detailed here: Article 8 § 1 mentions them in the definition of taxes, a point to verify with the tax authorities. Articles 14 to 18 and 38 to 40 (collection) are also not detailed, nor is their application to the French Wealth Tax (IFI). Togolese law is not addressed: it should be reviewed with a local professional.