The elements of taxation in this factsheet apply to French residents for tax purposes.
When you fill out your tax return in 2021, you will have the choice between the 30% flat tax and the current mechanism for the taxation of your investment income, including dividends received in 2020 and capital gains made in 2020.
You may choose a different taxation mechanism each year and this mechanism will apply to all of your investment income. Air Liquide therefore advises you to assess your overall taxation of dividends and capital gains from sales using both methods before making your decision.
Flat tax (by default): 30%
I opt for income tax, on a progressive scale
(a) The deduction stands at 50% for a share seniority of between two and less than eight years, 65% for share seniority of at least eight years.