How do I complete my tax return?
To help you choose between the tax methods available to you, before you complete your tax return for 2023 income, we recommend using the tax authorities’ simulator available on the impots.gouv.fr website and choosing your tax method betweenthe 2 options proposed in step 1 below:
Step 1
Option A, I opt for:
the flat tax (PFU) of 30%
I leave box 2OP unchecked in the 2042 form.
Option B, I opt for:
the progressive scale
I check box 2OP in the 2042 form
Step 2
The amount of my dividend, which is pre-completed by the tax authorities, is shown in the 2042 form in box 2BH (Revenus déjà soumis aux prélèvements sociaux avec CSG déductible si option barème) and any advance withholding tax payment deducted when the dividend was paid is shown in box 2CK (Prélèvement forfaitaire non libératoire déjà versé en 2023).
Step 3
In the event of a capital gain in 2023, I must complete the amount of my capital gain in the 2042C form in box 3VG (Plus-value sans application d’abattement) without taking into account the deduction for seniority.
Step 4
Only for Option B
I fill in any deductions for share seniority in box 3SG (Abattement pour durée de détention de droit commun) of the 2042C form.
Please note: the boxes and forms listed in the table above will be announced by the tax authorities in April 2024, after the date of publication of this document. We invite you to check that the elements mentioned are correct. If you have any questions,tax authorities are your primary contact.
The payment of tax on dividends received in 2024 is carried out in two stages
1. In 2024, when dividends are paid following the 2023 fiscal year:
- If you have sent a request to your account manager for exemption from advance withholding before November 30, 2023, only the social contributions of 17.2% will be withheld;
- If you did not send the request to your account manager to benefit from this exemption before November 30, 2023, social contributions of 17.2% will be withheld along with advance withholding of 12.8%, i. e. a total advance withholding of 30%.
2. In 2025, when you pay the balance, if any, depending on the tax method chosen, of your income tax on your 2024 investment income. This will depend on the tax method chosen.
Good to know...
The payment of tax on capital gains and losses on the sale of securities received in 2023 will be due to the tax authorities in September 2024.