Residents outside France

Taxation of dividends in France for those residing outside France for tax purposes.

A new statutory tax rate equal to 12.8% is applied by your account manager (Shareholder Services for direct registered Air Liquide shares, your financial institution for intermediary registered and bearer shares). However, in most cases, a tax agreement2 is signed between France and your country of residence. The main aim of this agreement is to set a flat tax rate which is withheld from your dividends.

To benefit from this rate, you must send form 50003 (corresponding to the request to apply the rate adopted in the agreement), completed and signed by the tax authorities of your place of residence, to your account manager by mid-April. This form must be resent to your account manager each year. Otherwise, the statutory rate of 12.8% will be applied upon payment of the dividend.

Bp8755 schreef: ↑18 februari 2019, 19:50 Inderdaad:

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– Nouveau système
L’impôt français étant réduit à 12,8%, pour un dividende de 100 EUR, vous percevrez à l’avenir un dividende net plus élevé (61,04 EUR). A noter que la retenue française à la source étant moindre, la base taxable pour le précompte mobilier belge sera plus élevée. Le fisc belge percevra dès lors davantage de précompte mobilier. Mais cela ne neutralise que partiellement l’allégement français. Vous restez gagnant ! En outre, il ne sera plus nécessaire d’accomplir chaque année les (fastidieuses) formalités pour profiter de l’impôt réduit de 15%.