Exemption from the 3% dividend tax for intra-group distributions
Amounts distributed between companies that meet the conditions to belong to the same tax group (tax consolidation) are exempt from the additional 3% contribution on distributed amounts, as are distributions to companies established in the European Union or in a State with an administrative assistance agreement that would meet those conditions if established in France (except non-cooperative States or territories).
No official estimate found for this measure.
Measure impact
Concerns companies paying dividends to other companies in their group, for distributions paid from 1 January 2017. The 3% contribution was later ruled unconstitutional (decision No. 2017-660 QPC of 6 October 2017) and abolished for distributions from 1 January 2018.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel