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Mensuel de décembre 2017 - Consultance / RSE

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French 3% contribution on dividends ruled contrary to Constitution
By Hugues HENAFF and Nicolas JACQUOT*   The French Constitu-tional Council has rendered its judgment with regard to the 3% contribution on dividends (Decision n° 2017-660 QPC of 6 October 2017). Our colleagues from the Taxand network, Arsene (“Arsene”), in particular, Nicolas Jacquot, challenged the constitutionality of this tax system created in 2012 under the presidency of François Hollande.   What exactly is this 3% additional contribution on dividends?   French companies, subject to corporate income tax, and paying a dividend were required to levy  a 3% contribution on all distributions made to their shareholders, with certain exceptions (dividends paid by SMEs, UCITS and companies belonging to the same tax-integrated group are...
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