{"id":2970,"date":"2022-03-24T01:04:37","date_gmt":"2022-03-24T00:04:37","guid":{"rendered":"https:\/\/valluis-avocats.com\/?p=2970"},"modified":"2025-01-31T11:05:10","modified_gmt":"2025-01-31T10:05:10","slug":"fiscalite-des-dividendes-personnes-physiques-residentes-fiscales-francaises","status":"publish","type":"post","link":"https:\/\/valluis-avocats.com\/index.php\/2022\/03\/24\/fiscalite-des-dividendes-personnes-physiques-residentes-fiscales-francaises\/","title":{"rendered":"Fiscalit\u00e9 des dividendes &#8211; Personnes physiques r\u00e9sidentes fran\u00e7aises"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2970\" class=\"elementor elementor-2970\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea57bfb elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"ea57bfb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47ce83a\" data-id=\"47ce83a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76f4a3b elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"76f4a3b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"6912\" height=\"2304\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-dividendes.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-dividendes.png 6912w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-dividendes-300x100.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-dividendes-1024x341.png 1024w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-dividendes-768x256.png 768w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-dividendes-1536x512.png 1536w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-dividendes-2048x683.png 2048w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-dividendes-1200x400.png 1200w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Rectangle-dividendes-1980x660.png 1980w\" sizes=\"(max-width: 6912px) 100vw, 6912px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d2883d elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"4d2883d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"364\" height=\"364\" src=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Carre-dividendes-1.png\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Carre-dividendes-1.png 364w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Carre-dividendes-1-300x300.png 300w, https:\/\/valluis-avocats.com\/wp-content\/uploads\/2022\/03\/Carre-dividendes-1-150x150.png 150w\" sizes=\"(max-width: 364px) 100vw, 364px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-086ec28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"086ec28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0088ea\" data-id=\"f0088ea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f4d7981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d7981\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-77c19fc\" data-id=\"77c19fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97e23cc elementor-hidden-desktop elementor-widget elementor-widget-spacer\" data-id=\"97e23cc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.e-container.e-container--row .elementor-spacer-inner{width:var(--spacer-size)}.e-container.e-container--column .elementor-spacer-inner,.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5414cb9 elementor-widget elementor-widget-text-editor\" data-id=\"5414cb9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"letter-spacing: -0.27px;\">Nathalie Valluis, Avocate &#8211; Janvier 2025<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fa36a2 elementor-widget elementor-widget-spacer\" data-id=\"8fa36a2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-433d593 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"433d593\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.6.0 - 21-03-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">La bonne nouvelle pour commencer<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-651b251 elementor-widget elementor-widget-spacer\" data-id=\"651b251\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f847002 elementor-widget elementor-widget-text-editor\" data-id=\"f847002\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Le r\u00e9gime fiscal des dividendes est tr\u00e8s similaire \u00e0 celui des int\u00e9r\u00eats. Si vous avez lu l&rsquo;article sur la Fiscalit\u00e9 des int\u00e9r\u00eats, <span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">vous devriez avoir le sentiment d&rsquo;\u00eatre en terrain connu, \u00e0 quelques nuances pr\u00e8s (seuils pour la demande de dispense d&rsquo;acompte, impact des retenues \u00e0 la source sur les dividendes de source \u00e9trang\u00e8re).<\/span><\/p><p><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">\u00a0<\/span><\/p><p><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">Sinon, tout est (re)d\u00e9taill\u00e9 ci-dessous.<\/span><\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c188896 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c188896\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6af7a8a\" data-id=\"6af7a8a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-04b21d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04b21d5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a4a5359\" data-id=\"a4a5359\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-034ba45 elementor-widget elementor-widget-spacer\" data-id=\"034ba45\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6efe2bd elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6efe2bd\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ca va mieux en le rappelant : qu'est ce qu'un \"dividende\"<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3a5ab5 elementor-widget elementor-widget-spacer\" data-id=\"c3a5ab5\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd88dec elementor-widget elementor-widget-text-editor\" data-id=\"cd88dec\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Les dividendes correspondent&nbsp;:<\/p>\n<ul>\n<li>Aux revenus distribu\u00e9s\n<ul>\n<li>Par les soci\u00e9t\u00e9s passibles de l\u2019IS ou d\u2019un imp\u00f4t \u00e9quivalent ou soumises sur option \u00e0 cet imp\u00f4t, ayant leur si\u00e8ge dans l&rsquo;EU ou dans un Etat ou territoire ayant conclu avec la France une convention fiscale contenant une clause d\u2019assistance administrative en vue de lutter contre la fraude et l\u2019\u00e9vasion fiscales<\/li>\n<li>et r\u00e9sultant d\u2019une d\u00e9cision r\u00e9guli\u00e8re des organes comp\u00e9tents<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>A la part des revenus correspondant \u00e0 des dividendes (\u00ab\u00a0coupon dividendes\u00a0\u00bb) distribu\u00e9s ou r\u00e9partis, notamment, par :\n<ul>\n<li>Les OPCVM r\u00e9gis par les articles L. 214-2 et suivants du code mon\u00e9taire et financier<\/li>\n<li>Les FIA relevant de la directive 2011\/61\/UE du Parlement europ\u00e9en et du Conseil du 8 juin 2021<\/li>\n<li><span style=\"font-size: inherit; text-align: inherit; font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); letter-spacing: -0.015em;\">Les OPCVM comparables \u00e0 ceux mentionn\u00e9s ci-dessus, constitu\u00e9s sur le fondement d&rsquo;un droit \u00e9tranger et \u00e9tablis dans un Etat membre de l&rsquo;EEE<\/span><br><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18905e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18905e0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de4c3a2\" data-id=\"de4c3a2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-31bd51e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31bd51e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-bb3470a\" data-id=\"bb3470a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37a49b7 elementor-widget elementor-widget-spacer\" data-id=\"37a49b7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9c1c8a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d9c1c8a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1\u00e8re \u00e9tape : les pr\u00e9l\u00e8vements \u00e0 la source<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b87772a elementor-widget elementor-widget-spacer\" data-id=\"b87772a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb3a2b1 elementor-widget elementor-widget-text-editor\" data-id=\"eb3a2b1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Les organismes qui versent des dividendes (\u201c\u00e9tablissements payeurs\u201d) ont une obligation de collecte de l\u2019imp\u00f4t. Bien avant le d\u00e9p\u00f4t de la d\u00e9claration de revenus, c\u2019est donc d\u00e9j\u00e0 un dividende net que re\u00e7oivent les personnes physiques r\u00e9sidentes fiscales fran\u00e7aises.\u00a0<\/p><p><strong>\u00a0<\/strong><\/p><p><strong>L\u2019\u00e9tablissement payeur doit pr\u00e9lever, lors du paiement des dividendes :\u00a0<\/strong><\/p><ul><li><strong>Un acompte d\u2019imp\u00f4t sur le revenu (pr\u00e9l\u00e8vement forfaitaire\u00a0<u>non lib\u00e9ratoire<\/u>\u00a0\/ PFNL) de 12,8%, sauf demande de dispense formul\u00e9e par le b\u00e9n\u00e9ficiaire du revenu<\/strong><\/li><li><strong>Les pr\u00e9l\u00e8vements sociaux (PS) : CSG 9,2%, CRDS 0,5%, pr\u00e9l\u00e8vement de solidarit\u00e9 de 7,5%, soit un taux global de 17,2%<\/strong><\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aef8a9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aef8a9a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f872ca\" data-id=\"6f872ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-dae1ce3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dae1ce3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7bcd7f9\" data-id=\"7bcd7f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99b62a7 elementor-widget elementor-widget-spacer\" data-id=\"99b62a7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4e6908 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a4e6908\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Une exception \u00e0 l'acompte : la demande dispense<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3320961 elementor-widget elementor-widget-spacer\" data-id=\"3320961\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1927319 elementor-widget elementor-widget-text-editor\" data-id=\"1927319\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Le b\u00e9n\u00e9ficiaire des dividendes peut demander \u00e0 l\u2019\u00e9tablissement payeur de ne pas effectuer le PFNL (dispense d\u2019acompte) pour une ann\u00e9e donn\u00e9e <strong>(ann\u00e9e N)<\/strong>\u00a0si le revenu fiscal de r\u00e9f\u00e9rence du foyer fiscal de l\u2019avant derni\u00e8re ann\u00e9e\u00a0<strong>(revenu fiscal N-2)<\/strong>\u00a0est inf\u00e9rieur \u00e0 (attestation sur l\u2019honneur \u00e0 adresser\u00a0<strong>avant<\/strong>\u00a0<strong>le 30 novembre N-1<\/strong>) :<\/p><ul><li>50.000 \u20ac pour les contribuables c\u00e9libataires, divorc\u00e9s ou veufs<\/li><li>75.000 \u20ac pour les contribuables soumis \u00e0 une imposition commune<\/li><\/ul><p><strong>Attention :<\/strong> les seuils sont diff\u00e9rents de ceux retenus pour la dispense d&rsquo;acompte sur les int\u00e9r\u00eats. <strong>Il y a donc 2 demandes de dispense distinctes,<\/strong> m\u00eame si elles figurent souvent dans un document unique. Un b\u00e9n\u00e9ficiaire peut ainsi \u00eatre dispens\u00e9 d&rsquo;acompte sur les dividendes mais pas sur les int\u00e9r\u00eats. L&rsquo;inverse n&rsquo;est pas vrai, puisque le seuil de dispense pour les int\u00e9r\u00eats est inf\u00e9rieur au seuil applicable pour les dividendes.<\/p><p>\u00a0<\/p><p>Les PS sont dus y compris en cas de dispense du PFNL.\u00a0<\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f612917 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f612917\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e343175\" data-id=\"e343175\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cba401b elementor-widget elementor-widget-spacer\" data-id=\"cba401b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc3fe7a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"fc3fe7a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2\u00e8me \u00e9tape : d\u00e9claration des revenus et calcul de l'imp\u00f4t<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-684110b elementor-widget elementor-widget-spacer\" data-id=\"684110b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47e7dba elementor-widget elementor-widget-text-editor\" data-id=\"47e7dba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Les pr\u00e9l\u00e8vements effectu\u00e9s par l\u2019\u00e9tablissement payeur ne modifient pas les obligations du b\u00e9n\u00e9ficiaire, qui doit d\u00e9poser une d\u00e9claration d&rsquo;imp\u00f4t sur le revenu indiquant le montant brut (avant PFNL et PS) des dividendes re\u00e7us. Ces \u00e9l\u00e9ments sont pr\u00e9-remplis mais doivent \u00eatre v\u00e9rifi\u00e9s et modifi\u00e9s si n\u00e9cessaire.<\/p><p>\u00a0<\/p><p>L\u2019imp\u00f4t est ensuite calcul\u00e9 :<\/p><ul><li>En appliquant au revenu brut (sans aucun abattement ou d\u00e9duction de frais et charges) un <strong>taux fixe de 12,8 %<\/strong><\/li><li><strong>Ou, sur option du b\u00e9n\u00e9ficiaire,<\/strong>\u00a0<strong>en appliquant le bar\u00e8me progressif.<\/strong> Dans ce cas, la base taxable est constitu\u00e9e <strong>par un revenu net, <\/strong>d\u00e9termin\u00e9 apr\u00e8s un abattement de 40% (taxation sur 60 pour un dividende de 100), d\u00e9duction d\u2019une quote-part de CSG (voir \u00ab\u00a0Pour les curieux\u00a0\u00bb) et d&rsquo;\u00e9ventuels frais et charges (ex. droits de garde). L&rsquo;option est globale (applicable aux int\u00e9r\u00eats, dividendes et plus-values), annuelle et expresse.<\/li><\/ul><p>Les PS s\u2019ajoutent \u00e0 l\u2019imposition sur le revenu, qu\u2019elle soit au taux de 12,8% ou au bar\u00e8me progressif. Avec le taux fixe de 12,8%, la taxation globale (imp\u00f4t sur le revenu et PS) est de 30%. Par simplification, la notion de flat tax \/ pr\u00e9l\u00e8vement forfaitaire unique de 30% est souvent utilis\u00e9e. Elle regroupe cependant deux pr\u00e9l\u00e8vements de nature diff\u00e9rente.<\/p><p>\u00a0<\/p><p><strong>Le PFNL effectu\u00e9 par l\u2019\u00e9tablissement payeur ne correspond pas \u00e0 l\u2019imp\u00f4t sur le revenu lui-m\u00eame mais \u00e0 un acompte.\u00a0<\/strong>Dans l\u2019avis d\u2019imposition, un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal au montant de cet acompte est d\u00e9duit et remboursable pour la part qui\u00a0d\u00e9passerait le montant effectivement d\u00fb.<\/p><p>\u00a0<\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d3eb699 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3eb699\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-ff9518e\" data-id=\"ff9518e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad4ed10 elementor-widget elementor-widget-spacer\" data-id=\"ad4ed10\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-857589a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"857589a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Dividendes de source \u00e9trang\u00e8re et cr\u00e9dit d'imp\u00f4t<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e1806a elementor-widget elementor-widget-spacer\" data-id=\"7e1806a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13377bd elementor-widget elementor-widget-text-editor\" data-id=\"13377bd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>De nombreux pays pr\u00e9l\u00e8vent une retenue \u00e0 la source (RAS) sur les dividendes vers\u00e9s par les soci\u00e9t\u00e9s situ\u00e9es sur leur territoire \u00e0 des actionnaires ayant leur r\u00e9sidence fiscale dans un autre Etat. La France impose quant \u00e0 elle les r\u00e9sidents fiscaux fran\u00e7ais sur leurs dividendes de source \u00e9trang\u00e8re (principe d\u2019imposition sur le revenu mondial des r\u00e9sidents fiscaux fran\u00e7ais). <strong>Il y a donc une double imposition.<\/strong><\/p><p>\u00a0<\/p><p><strong>Pour \u00e9viter cela, la plupart des conventions fiscales pr\u00e9voient que la France accorde \u00e0 ses r\u00e9sidents un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 la RAS \u00e9trang\u00e8re.<\/strong> Son montant est g\u00e9n\u00e9ralement limit\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (cr\u00e9dit dit \u00ab\u00a0non restituable\u00a0\u00bb : si la RAS \u00e9trang\u00e8re d\u00e9passe l\u2019imp\u00f4t fran\u00e7ais, le cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais). L\u2019objectif n\u2019est en effet pas de rembourser la totalit\u00e9 de l\u2019imp\u00f4t \u00e9tranger mais de s\u2019assurer que le revenu ne supporte qu\u2019une fois l\u2019imposition.<\/p><p>\u00a0<\/p><p><strong>Exemple (chiffres fictifs)<\/strong><\/p><p>Dividendes de source allemande\u00a0: 100<\/p><p>Retenue \u00e0 la source en Allemagne\u00a0: 15<\/p><p>Cr\u00e9dit d\u2019imp\u00f4t th\u00e9orique en France\u00a0: 15<\/p><p>Imp\u00f4t fran\u00e7ais\u00a0: 12,8<\/p><p>Le cr\u00e9dit d\u2019imp\u00f4t est limit\u00e9 \u00e0 12,8 (au lieu de 15).<\/p><p>\u00a0<\/p><p><strong>Bilan fiscal pour le b\u00e9n\u00e9ficiaire des dividendes<\/strong><\/p><p>Imp\u00f4t allemand\u00a0: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a015<\/p><p>Imp\u00f4t fran\u00e7ais\u00a0: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>\u00a0\u00a012,8<\/u><\/p><p><strong>Total\u00a0:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 27,8<\/strong><\/p><p>&#8211; cr\u00e9dit d\u2019imp\u00f4t\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>-12,8<\/u><\/p><p><strong>Imposition r\u00e9elle\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 15<\/strong>\u00a0<\/p><p>\u00a0<\/p><p>La double imposition a bien \u00e9t\u00e9 corrig\u00e9e. Si la France avait accord\u00e9 un cr\u00e9dit d\u2019imp\u00f4t de 15, elle aurait, en pratique, rembours\u00e9 l\u2019imp\u00f4t allemand \u00e0 hauteur de 2,2 (15-12,8), ce qui n\u2019est pas le but des conventions fiscales.<\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8fd374a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8fd374a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-d00651e\" data-id=\"d00651e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1deff08 elementor-widget elementor-widget-spacer\" data-id=\"1deff08\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3a77af elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"b3a77af\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pour les curieux : d\u00e9ductibilit\u00e9 partielle de la CSG et \"De Ruyter\"<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-086c694 elementor-widget elementor-widget-spacer\" data-id=\"086c694\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44319ff elementor-widget elementor-widget-text-editor\" data-id=\"44319ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>CSG partiellement d\u00e9ductible :<\/strong> La CSG pr\u00e9lev\u00e9e sur les dividendes est d\u00e9ductible \u00e0 hauteur de 6,8% <strong>lorsqu\u2019ils sont impos\u00e9s au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu.\u00a0<\/strong>Elle est en revanche non d\u00e9ductible lorsqu\u2019elle s\u2019est appliqu\u00e9e \u00e0 des revenus impos\u00e9s au taux fixe.<\/p><p>\u00a0<\/p><p><strong>\u201cDe Ruyter\u201d<\/strong> (du nom de la personne qui a gagn\u00e9 le contentieux sur ce sujet) : Les personnes qui rel\u00e8vent du r\u00e9gime d\u2019assurance maladie d\u2019un autre Etat membre de l\u2019UE (et Suisse) et ne sont pas \u00e0 la charge d\u2019un r\u00e9gime obligatoire de s\u00e9curit\u00e9 sociale fran\u00e7ais ne sont pas assujettis \u00e0 la CSG et CRDS sur leurs produits de placement (notamment dividendes). Lorsque ces personnes justifient de leur situation dans les conditions fix\u00e9es par la r\u00e8glementation (attestation), l\u2019\u00e9tablissement payeur applique uniquement le pr\u00e9l\u00e8vement de solidarit\u00e9 de 7,5%.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nathalie Valluis, Avocate &#8211; Janvier 2025 La bonne nouvelle pour commencer Le r\u00e9gime fiscal des dividendes est tr\u00e8s similaire \u00e0 celui des int\u00e9r\u00eats. Si vous avez lu l&rsquo;article sur la Fiscalit\u00e9 des int\u00e9r\u00eats, vous devriez avoir le sentiment d&rsquo;\u00eatre en terrain connu, \u00e0 quelques nuances pr\u00e8s (seuils pour la demande de dispense d&rsquo;acompte, impact des [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2914,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":[],"categories":[1,5],"tags":[7],"_links":{"self":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2970"}],"collection":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/comments?post=2970"}],"version-history":[{"count":87,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2970\/revisions"}],"predecessor-version":[{"id":3483,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/posts\/2970\/revisions\/3483"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media\/2914"}],"wp:attachment":[{"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/media?parent=2970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/categories?post=2970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valluis-avocats.com\/index.php\/wp-json\/wp\/v2\/tags?post=2970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}