Tax return

If you are a French resident for tax purposes, your dividends are income to be declared in the year following its payment.

At the time of the dividend payment, the social security deductions of 17.2% have been retained as well as an advance tax payment on dividends of 12.8%, if you have not requested a tax exemption.

The following year, after completing your tax return, the tax due on your dividends is calculated and will take any amounts already withheld into account.

Find out more on our dedicated factsheet.

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Fractional rights received in the context of a free share allocation must be declared as a capital gain without application of an allowance.

A "capital gain" is the profit made on the sale of a security and corresponds to the difference between the sale value and its unit priceThis capital gain must be declared on your income tax return.

Please read our dedicated Factsheet to understand the calculation method and discover the exemptions possible.

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If you are a direct registered Shareholder, the unit price of your shares and their capital gains are available in your Shareholder Portal, under the heading "My portfolio" > "Type of share display" > "View details" 

Note:

  • The unit price of your shares is the average by value code of the acquisition prices of your shares: acquisition price, value applied at the time a gift is made or an estate settled, free shares (value of €0).
  • The capital gain on the sale of a share corresponds to the difference between the sale value and its unit price 

A standard tax rate of at least 12.8% is retained when the dividend is paid by your account holder. If the conventional tax rate between France and your country of residence is lower than 12.8% and you had sent your account holder a certificate of tax residence, this reduced tax rate is applied.

Find more information on our dedicated page in the " Residents outside France" section.

Your account holder does not deduct any tax from the amount of your transfer of shares.

It is your responsibility to contact the tax authorities in your country to find out how to declare this income.

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