Maître Gisela Ruth SUCHY

Avocat au barreau de Versailles

Compétences : Droit fiscal et droit douanier, Droit immobilier, Droit de la famille, des personnes et de leur patrimoine, Droit public, Droit pénal des affaires, Droit du travail et social, Droit des étrangers et de la nationalité, Droit des garanties, des sûretés et des mesures d'exécution

Barreau : Versailles

Adresse : 17 Place des Bruyères 78260 ACHERES

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Publié le 21/01/2024

baisse de la RAS sur les dividendes versés entre la France et le Kenya

Article juridique - Droit fiscal et droit douanier

Par Me Gisela Ruth SUCHY

baisse de la RAS sur les dividendes versés entre la France et le Kenya

Par une publication doctrinale du 27.12.2024, l'administration fiscale indique que le taux de retenue à la source est de 8 % du dividende brut si le dividende est versé à une société de capitaux qui (i) en est le bénéficiaire effectif et (ii) détient au moins 25 pourcent dans sa filiale. Dans les autres cas, la retenue à la source est de 10% du dividende brut.

Cette règle s'applique aux dividendes versés depuis le 3 avril 2017.

Cette baisse est la conséquence de l'entrée en vigueur à cette date de la convention fiscale entre la Corée du sud et le Kenya et de la clause de la nation la plus favorisée contenue dans la convention franco-kényane.

La question se pose si la publication de cette note doctrinale rouvre le délai de contestation au titre des circonstances nouvelles.