Module 18 min854 wordsFree — no account

Exempting 95 % of a dividend, and paying on the rest

A way to check what has landed — no marks, no account · 1 section · 152 words · 3 min

Test yourself

Question 1 of 3

What share of the dividend stays taxable under the parent-subsidiary regime?

None, the exemption is total5 %, as the share of costs and expenses25 %, at the ordinary rate

Question 2 of 3

What capital holding threshold opens the regime?

5 %50 %95 %

Question 3 of 3

In which case does the share fall to 1 %?

As soon as the parent holds more than 50 % of capitalBetween members of the same tax-consolidated groupFor any foreign subsidiary

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.