Agessa is a French association that manages

social security Welfare spending is a type of government support intended to ensure that members of a society can meet basic human needs such as food and shelter. Social security may either be synonymous with welfare, or refer specifically to social insurance ...

taxation for individuals who earn money through licensing or sale of original, copyrighted material such as photographs, musical manuscripts or written texts. Agessa exists since January 1, 1978 and stands for ''Association pour la Gestion de la Sécurité Sociale des Auteurs'' (Association for the Management of Authors' Social Security). Precise information regarding taxation can be obtained from the Agessa website, as the percentages and manners of payment change regularly. In recent years,{{Citation needed, date=October 2007 a percentage of proceeds from copyright licensing in France must be paid directly to Agessa by the party obtaining the license. For example, imagine that a script is licensed to a production company for the filming of a movie. If the contract of sale of the license to use the script stipulates that the production company will pay the author 10,000

euro The euro (currency symbol, symbol: euro sign, €; ISO 4217, currency code: EUR) is the official currency of 20 of the Member state of the European Union, member states of the European Union. This group of states is officially known as the ...

, the production company will pay the author a lesser amount (in 2006, 9215.5 euro) and Agessa the remainder (in 2007, 784.5 euro). It may be thought of as the equivalent of the

tax withholding Tax withholding, also known as tax retention, pay-as-you-earn tax or tax deduction at source, is income tax paid to the government by the payer of the income rather than by the recipient of the income. The tax is thus withheld or deducted from the ...

in the

United States The United States of America (USA), also known as the United States (U.S.) or America, is a country primarily located in North America. It is a federal republic of 50 U.S. state, states and a federal capital district, Washington, D.C. The 48 ...

. The money withheld by the buyer does not account for all tax be paid.

External links

Official website
Taxation in France Non-profit organizations based in France Social security in France Organizations based in Paris