France has published the Finance Law for 2022 (Law no. 2021-1900 of 30 December 2021) in the Official Gazette.

Some of the main amendments provided by the Finance Law concern compliance with EU law on withholding taxes applicable to non-residents insofar as the withholding taxes owed by a non-resident is calculated on a gross basis whereas, in the same situation, a French company would be ta…