Company: IPHYF
Filing Date: 2025-04-30
Form Type: 20-F
Source: 0001598599-25-000042
Chunk: 280

Company: Innate Pharma SA
Filing Date: 2025-04-30
Form: 20-F
Item: Item 10
Chunk 280
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issuer; such U. S. Holder may claim a refund from the French tax authorities of the amount withheld in excess of the U. S.-France Tax Treaty rates of 15% or 5%, if any.

For U. S. Holders that are not individuals but are U. S. residents, as defined pursuant to the provisions of the U. S.-France Tax Treaty, the requirements for eligibility for Treaty benefits, including the reduced 5% or 15% withholding tax rates contained in the “ Limitation on Benefits” provision of the U. S.-France Tax Treaty, are complex, and certain technical changes were made to these requirements by the protocol of January 13, 2009. U. S. Holders are advised to consult their own tax advisor regarding their eligibility for Treaty benefits in light of their own particular circumstances.

Dividends paid to an eligible U. S. Holder may immediately be subject to the reduced rates of 5% or 15% provided that:

• such holder establishes before the date of payment that it is a U. S. resident under the U. S.-France Tax Treaty by completing and providing the depositary with a treaty form (Form 5000) in accordance with French guidelines (BOI-INT-DG-20-20-20-20-12/09/2012 dated September 12, 2012); or

• the depositary or other financial institution managing the securities account in the U. S. of such holder provides the French paying agent with a document listing certain information about the U. S. Holder and its ordinary shares or ADSs and a certificate whereby the financial institution managing the U. S. Holder’s securities account in the United States takes full responsibility for the accuracy of the information provided in the document.

Otherwise, dividends paid to a U. S. Holder, if such U. S. Holder is a legal person, will be subject to French withholding tax at the rate of 25%, or 75% if paid in certain non-cooperative States or territories (as defined in Article 238-0 A of the FTC), and then reduced at a later date to 5% or 15%, provided that such holder duly completes and provides the French tax authorities with the treaty forms Form 5000 and Form 5001 (due to recent case law regarding status of limitation for filing a withholding tax claim; U. S. Holders are advised to consult their own tax advisors in this respect).

Certain qualifying