Maître Charles CROZE

Avocat au barreau de Lyon

Compétences : Procédures collectives et entreprises en difficultés, Droit des sociétés commerciales et professionnelles, Droit bancaire et financier, Droit pénal des affaires

Barreau : Lyon

Adresse : 201 rue Vendôme 69003 LYON

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Publié le 04/11/2017

Flat tax et dividendes : quels choix pour les actionnaires en 2018 ?

Evènement/Actualité institutionnelle

Par Me Charles CROZE

Flat tax et dividendes : quels choix pour les actionnaires en 2018 ?

A ce jour, les dividendes perçus par des particuliers sont taxées au barème progressif de l’impôt sur le revenu (de 0% à 45%).

Ils bénéficient aussi d’un mécanisme d’abattement forfaitaire de 40%.

Ils sont enfin soumis aux prélèvements sociaux (15,5% sur le montant avant application de l’abattement).

A compter du 1er janvier 2018, les dividendes seront soumis à un prélèvement forfaitaire unique de 30% (17,2% de prélèvements sociaux et 12,8% d’impôt sur le revenu) ou à l’impôt sur le revenu au barème progressif (0% à 45%), sans abattement, et aux prélèvements sociaux (17,2%).

Il apparaît qu’il sera plus intéressant pour les contribuables dont le taux marginal d’imposition est inférieur ou égal à 14% d’opter pour l’ancien régime. Dès lors que le contribuable sera soumis à un taux marginal d’imposition d’au moins 30%, la flat tax sera plus intéressante.

Attention, l’option pour l’application du barème progressif de l’impôt sur le revenu sera globale et s’appliquera à tous les revenus compris dans le champ d’application du prélèvement forfaitaire unique.