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 prefilled 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 18 . 6 %

( 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 ) .

1

CSG 10 6 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 specific 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 fiscal year 2026

is sent in 2027 by Société Générale Securities Services and in

2028 for fiscal year 2027

© Pexels Tabtrader Com App

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 % .

GREEN BLUE RED

30 - 34 Rue du Chemin Vert 75011 Paris

+ 33 ( 0 ) 1 85 56 97 00 www . carrenoir . com

Ce fichier est un document

d ’ exécution créé sur Illustrator

version CS6 .

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JFB

Date : 26 / 05 / 2021

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