The dividend to be approved by the shareholders at the General Meeting of 20 April 2021, amounts to €3.60 per share.
The Dividend break downs as such :
Two tax deductions withheld at source are applied on the dividend (gross amount before deduction): income tax prepayment of 12.8%* (if the shareholder has not sent in a request for exemption) and social security contributions at a rate of 17.2%, representing a total deduction of 30% withheld at source.
In this way:
* The 12.8% income tax prepayment is deducted when the dividend is paid. If the beneficiary opts for taxation at the sliding income tax scale, this 12.8% deduction is set off against the income tax due for the year that the dividends are received. If it exceeds the tax due, the surplus will be returned. As a result, the prepayment deducted in 2021 will be set off against the taxes due in 2022 on the basis of the revenues received in 2021. If the beneficiary does not opt for taxation at the sliding income tax scale, the deduction is finale.
The taxation mentionned in this page applies to French resident taxpayer.