DIVIDENDS MUST BE REPORTED

IN YOUR ANNUAL INCOME

TAX RETURN

DIVIDENDS ARE

SUBJECT TO SOCIAL

CONTRIBUTIONS

Your dividends are considered as income and must be reported in

your annual income tax return, whatever the taxation regime chosen

(PFU or progressive scale).

In practice, your annual income tax return will be pref illed with

the information provided by your bank and it will be up to you to check

the amounts.

• These social contributions are withheld at

source by the bank (even when the shareholder

is exempted from the 12.8% income tax levy

withheld at source). They are applied to the gross

dividend amount at the overall rate of 17.2%

(1)

.

• However, 6.8% of the CSG is deductible from the

taxable income in the year of the payment, but

only if you have chosen to have your dividends

subject to the ordinary income tax regime

(progressive scale).

N.B. Taxpayers registered

with a social security regime

in the European Economic

Area (excluding France) or in

Switzerland are exempt from

CSG and CRDS but remain

subject to the new social

security payment withheld

at the rate of 7.5%.

(1)

CSG: 9.2%; CRDS: 0.5%; New social security payment: 7.5%.

I M P O R T A N T N O T E

The bank that manages

your shares will send

you every year a specif ic

form (called "Imprimé

Fiscal Unique" or "IFU")

summarizing the amounts

to be declared as

dividends in your income

tax return

For pure registered

shareholders the IFU

for the f iscal year 2025

is sent in 2026 by Société

Génégale Securities

Services and in 2027

for f iscal year 2026

© Pexels Anna Nekrashevich