You may choose a different taxation mechanism each year and this mechanism will apply to all of your investment income. Air Liquide therefore advises you to assess your overall taxation of dividends and capital gains from sales using both methods before making your decision.
本文表格中的税收元素适用于法国居民进行税务目的
Capital gains tax on sales
Tax on capital gainsand losses on sales of investment securities must be paid to the tax authorities in September 2020.
股利taxation
无论股份的收购日期如何:
对2019年收到的股息支付税收是在两个阶段进行:
1. 2019年,当支付股息时
If you have sent a request to your account manager for exemption from the advance withholding before November 30, 2018 only the social contributions of 17.2% will be withheld;
从此速度受益,您必须发送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.