Actionnaires majoritaires et Loi de finance 2013
lun., 08 avr. 2013 12:35:00 +0200
With the 2013 Finance Law, changes were made to the dividends of the majority manager of a SARL (Private Limited Company) and taxation of capital gains. Capital gains, which were until now subject to a fixed tax rate, now follow a variable rate of deduction based upon the holding period of the securities. As for the dividends of the majority manager of an SARL, these are now subject to the imposition of social security contributions and no longer benefit from a 10% deduction. The majority manager must pay 11% of supplemental social security contributions up to a limit of 140,000 euros.