Tax withholding for ETFs domiciled in France and Germany : eupersonalfinance

Hi all!

Longtime lurker here and a big fan of the reddit personal finance hivemind. I’m doing some research on European ETFs for a course I’m teaching. Here are some tricky questions I have not been able to resolve. Maybe someone here can point me in the right direction!

Question 1 – Everyone knows that Irish ETFs pay 15% tax on US source dividends and Luxembourg ETFs pay 30%. But what about German and French ETFs which invest in the US?

I know there are not many, but there are some I am looking at, and I have not been able to find a clear answer to this question.

For German ETFs the answer seems to depend on whether the fund is established as an “InvAG” (15%) or “KAG” (30%).

For France I have no idea – help?

Question 2 – What about 2nd-level taxation for German and French ETFs? If I am a non-resident receiving distributions from a German or French ETF, will tax be withheld on behalf of Germany and France, assuming no tax treaty is applied?

Any pointers or good source materials would be much appreciated – thanks!

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