This is particularly the case for wage-earning or independent activities and for services provided by artists and sportsmen.

A tax must be withheld on the compensations and paid to :

Service des impôts des entreprises étrangères (SIE)
10 rue du Centre
TSA 20011
93465 NOISY LE GRAND CEDEX
Phone : + 33 (0)1 57 33 85 00
Email : sie.entreprises-etrangeres@dgfip.finances.gouv.fr
Horaires d’ouverture :
Opening hours: Monday thru Friday from 9am to 12pm and from 1.30pm to 4.30pm or by appointment.