How to obtain a Tax Residency Certificate (TRC)?

What is it?

This is a form signed by the French tax authorities that certifies your tax residence in France to foreign tax administrations. Don’t worry — we guide you through this administrative process.

When is it used?

In the case of an investment in securities issued by a company domiciled abroad, a default withholding tax may be applied by the foreign country.

By providing this certificate, you can prove that your financial income is already taxed in your country of residence, which allows you to avoid withholding tax on your interest payments by foreign tax authorities.

Once you provide this form to us, your income from this investment will not be taxed at source in Spain. However, it will still be taxed at source in France.

When should it be provided?

We will inform you by email when it is time to complete this process and when your tax residency certificate is available in your Enerfip account.

This certificate is valid for one full year, covering all your financial income payments received from abroad.

You must provide this document before your first interest payment, and it must be renewed every year as long as you receive financial income from abroad.

To be valid, the certificate must have been signed by the tax administration within the year preceding the payment of interest, dividends, or capital gains.

For example: if the payment is made on June 23, 2025, the certificate must have been signed after June 23, 2024.

How to obtain it?

Download the pre-filled certificate

If you are tax resident in France, the certificate will be pre-filled and downloadable from your Enerfip account. It will be available in the months before your interest payment, and you will be notified by email when it becomes available.

To download it:

• Go to your Enerfip dashboard
• Click on your “First Name” in the top right corner, then select “My Account”
• Select “Tax situation” and scroll down to the section “Tax residency certificate”

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It is valid for one calendar year and must still be valid at the time your interest, capital gains, or dividends are paid.

If you are tax resident in a country other than France, you can obtain your tax residency certificate by contacting your local tax authorities.

Send the form to the tax authorities

You will then need to send it to the French tax authorities via the secure messaging system in your personal account on impots.gouv.fr.

Steps:

1. Log in to your personal account on impots.gouv.fr
2. Go to your secure messaging system
3. Click “Write a new message”
4. Select: “Request for documents (supporting documents, tax assessment, residency certificate, etc.)”
5. Then choose: “Certificate of residence (French residents, cross-border workers)”
6. Finally select: “Tax residency certificate (French resident)”

A screenshot of the secure messaging interface with the path to follow is shown below.

How to obtain a Tax Residency Certificate for a legal entity?

For a company, the tax residency certificate can be downloaded directly from the tax authority’s website, without using the secure messaging system.

Your accountant must log in to the professional account of your company on the tax website.

Once connected:

• Click on “Consult tax account”
• Go to the “Tax certificates” tab
• Select “Tax residency certificate”

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Then enter the requested information.

In the screenshots above, the year shown is 2024, but this date changes over time.

Once validated, your accountant will be able to download and send you your TRC.