In France, when a Shareholder receives dividends, a 30% withholding tax is levied: 17.2% for social security contributions and 12.8% for an interim tax payment.
You may apply to the advance tax exemption on dividends if your reference tax income (as shown on your income tax notice received this year) is less than :
50,000€ for a single person,
75,000€ for a joint taxation.
To be exempted from the advance payment on your dividends to be received in 2024, please connect between 1 September and 30 November 2023 to your Shareholder Portal and select  the "My procedures" section.
Find more information on our dedicated Factsheet.