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.