Professional practice companies (SEL): dividends above 10% of capital included in the social contribution base

Article 22 of the 2009 Social Security Financing Act supplements Article L. 131-6 of the Social Security Code: for self-employed professionals working through a professional practice company (SEL) or a financial holding company of liberal professions, the share of dividends and distributed income received by them, their spouse or civil partner and their minor children that exceeds 10% of the share capital, share premiums and current-account sums held is added to the earned income subject to social contributions.