Module 18 min854 wordsFree — no account
Exempting 95 % of a dividend, and paying on the rest
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 75 words · 1 min
Worked example
SA Ferrand's 200 000 € of dividends
With no special regime, the dividend adds to taxable profit: 200 000 × 25 % = 50 000 € of tax. Under the parent-subsidiary regime, the dividend is deducted and only the 5 % share returns to the base: 200 000 × 5 % = 10 000 €, taxed at 25 %, that is 2 500 €. The gap comes to 47 500 € in a single year.
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