French company procedure for paying shareholder dividends

French Dividends

Once a company's annual accounts have been finalised, the shareholders need to make the decision as to whether they wish to distribute the profits in the form of dividends.

Should the decision be made to do so, the company has to file two returns: 2777-D and the IFU declaration.

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With the payments of 30 % Flat Tax - social contributions (17.20%) and personal tax (12.80 %).

This declaration should be done for the 15th of the month following the dividend payment.

For example, if the dividends payment is made on the 20th of May, the declaration has to be done before the 15th of June.

Failure to comply within this period will results in a late filing penalty of 10% on the amount due to the state.

IFU declaration (2561)

To declare the recipients of the dividend. This declaration has to be filed to the tax authorities by the latest on the 15th of February of the following year.

For example, if the dividends payments are made the 1st of June 2019, the company has to have filed the tax declaration before the 15th of February 2020.