Above € 1 , 000 for single people ( € 2 , 000 for a couple making a joint income tax return ) ,

capital gains are taxed at a flat rate of 25 % ( plus the additional solidarity tax of 5 . 5 % ,

taking the total levy to 26 . 375 % , and , where applicable , the church tax ) or , if you opt to ,

at your applicable income tax rate .

To benefit from an exemption from dividend taxation up to € 1 , 000 or € 2 , 000 ,

depending on the situation , a specific request must be made to your paying

institution .

IN GERMANY

If your shares are not held in an ISA ( Individual Savings Account ) or another specific

fiscal framework , dividends up to £500 per fiscal year are not taxed ( i . e . between

April 6 , 2026 and April 5 , 2027 ) . The dividend portion above this threshold is therefore

likely to be taxed .

However , taxpayers can benefit from an annual tax allowance , which applies

to the total taxable income of the year . Depending on your income , the allowance

is set at £12 , 570 for the tax year 2026 - 2027 . If you earn more than £500 in dividends ,

you need to assess your situation and add the dividend portion above £500 to your

other sources of income . If the total is lower than or equal to £12 , 570 , your income

will not be taxed . If the total is higher than £12 , 570 , your income will be taxed .

Depending on your situation , the dividends in excess of £500 will be taxed at a rate

of 10 . 75 % , 35 . 75 % or 39 . 35 % .

IN THE UNITED KINGDOM

Taxation on the dividends of shares not held in an IRA Individual Retirement

Account depends on their holding period Qualified dividends received from

shares held for at least 61 days during the 121 day period beginning 60 days before

the ex dividend date will be taxable at the preferential rates applicable to long term

capital gains i e 0 15 or 20 depending on the tax bracket

Other dividends are taxed at the ordinary income tax rates i e between 10

and 37 depending on the tax bracket Investment income including dividends

is subject to an additional net investment income tax of 3 8 if it exceeds certain

thresholds

IN THE USA

GREEN BLUE RED

30 - 34 Rue du Chemin Vert 75011 Paris

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

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Date : 26 / 05 / 2021

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