The French tax administration has published updated withholding tax rules on French-sourced income of non-resident individuals, including salary and pension income. For 2019, the withholding tax brackets and rates are as follows based on annual income:

• up to EUR 14,839 - 0%
• over EUR 14,839 up to 43,047 - 12%
• over EUR 43,047 - 20%

As compared to 2018, the bracket thresholds are increased, wh…