Ko Dividends Mutero?

Migove inobhadhariswa mutero chete kusvika pamwero wekuti mamwe mamiriro akazadzikiswa Kukubatsira kuti uone zvakajeka mutero wemutero wezvikamu, tinopa muchinyorwa chino mapoinzi akakosha ane chekuita negovedhi uye nezvese 'zvakatenderedza.

Ko Zvikamu kubva kune LLC Inotereswa muna 2026?

Les Zvikamu kubva kuSARL (Société À Responsabilité Limitée - Limited Liability Company) zvinobatiswa mutero. Nekudaro, zvakakosha kuti uzive kuti maSARL anogona chete kugovera mibairo mushure mekubhadhara ...Mutero wekambani. Uyu ndiwo mutero unobhadhariswa pamari yegore negore yekambani. Uyezve, Mutero wemibairo kubva kukambani ine chikwereti chemari (SARL) inosiyana zvichienderana nemugoveri. Heano maitiro akasiyana:

Mutero weMunhu Pamwechete

• Kutemerwa kwePFU kana Flat Mutero

Kubva muna Ndira 2018, mutemo wemitero wachinja, zvinoreva kuti PFU kana Muenzaniso Flat rate Unique kana Mutero wakatsetseka unoshanda kune zvikamu. Wekupedzisira ane mutero wemari ye 30% yacho 17.2% inoenderana nemipiro yekuchengetedzwa kwevanhu uye 12,8% inoenderana nemutero wemari.

• Kutemerwa Mutero Wemari

Migove kubva kuSARL ichave iri pasi pemari inotakurika sezvo ichionekwa seyakadaro. Yese mari yako yaunowana mumba mako yemutero ichave pasi peiyomutero pachiyero chinofambira mberi muzvikamu.

Zvisinei, zvinokwanisika kubatsirwa kubva a A 40% yemutero yemutero inowanikwa pane yako gross dividends. Mamiriro ezvinhu ndeekuti mibairo yakabhadharwa inofanirwa kubvumidzwa pamusangano mukuru, uye kuti kambani yako ine chikwereti chakaderera (SARL) inofanira kunge iri yechiFrench kana kuve nehofisi yayo yakanyoreswa muEuropean Union.

Mutero weMazhinji Mamaneja eSARL

Kune migove inogamuchirwa nemamaneja eSARL muFrance, ivo vanobhadhariswa mutero pachikamu chepurofiti inosanganisira:

• migove iri pasi pemamiriro emagariro ari pasi pePFU ye12.8%,
• uye imwe mugove iri pasi pePFU yakazara ye30%

Ko Shareholder Dividends Inotereswa here?

Shareholder dividends inobhadhariswa pasi pehurumende mbiri:

Iyo Flat Tax kana PFU

Iyo inotevera musimboti mumwechete seyevadyidzani veSARL. Mareti aya anobviswa panzvimbo, kureva panguva iyo kambani inobhadhara. Kubhadhara kwemitero kunoitwa zvakananga nekambani uye kwete nemugovani. Uyezve, ndiyo yekupedzisira inotarisira kuzivisa mitero mukati menguva yakatarwa yakapihwa nemutemo.

Iyo Progressive Scale neBand ine 40% Kuderedza

Kana PFU isingaenderane nemugoveri, ane kodzero yekusarudza kuderedzwa kunofambira mberi. Asi musimboti unogara wakangofanana neyemubatsiri weSARL:

• mutero wekuchengetedzwa kwevanhu pamwero we17,2%
• a deductible CSG ye6,8% pamari inotererwa.

Kuti mugoveri abatsirwe kubva mukutonga kwemutero uyu, chiziviso chinofanira kuitwa zvakananga pamutero wemutero.

Ko Dividends Inotereswa Pamari mu2026?

Migove inogonawo kutererwa pamari yaunowana. Iyi sarudzo inowanikwa pakukumbira uye inofanira kuiswa zvakananga pamutero wekudzoka. Income taxable dividends ndeyevantageux kune vagoveri vemitero yakaderera nekuda kwekuderedzwa kwemutero ne40% uye kubviswa kweCSG ye6,8%.

Kana iwe uchida kushandisa iyi hurumende, ndapota cherechedza kuti inoshanda kune yako yese migove mune zvese. Nekudaro, haugone kusarudza mutero wePFU kune mamwe migove uye sarudza IR yevamwe.

Nzira yekuzivisa sei migove yako?

Ministry of Finance muFrance yakaisa masisitimu ekuzivisa mibairo.

EFI kana Electronic Mafomu Interchange Mode

Bazi rakaona kuti mabhizinesi nenyanzvi vanokwanisa kuwana nzira dzemutero pamhepo kuitira kuti vataure migove yavo. Ingo gadzira nzvimbo yekunyorera ine nyore kuwana kana nyanzvi mode yekuwana. Muzviitiko zvese izvi, iwe uchazoda kuisa Siren, email kero, password uye ruzivo rwekufonera usati waenda kune mamwe matanho akasiyana.

EDI kana Electronic Data Interchange Mode

Iyi iaccount yemutero yepamhepo yemafaera echitatu uye inoda ID yeEDI. Kana mumiriri achinge apedza kunyoresa kune imwe yeidzi nzira, anozofanirwa kuzadza fomu rekuzivisa mari.

Declaration of Dividends neKambani pachayo

Mune zvimwe zviitiko, kuziviswa kwezvikamu ibasa rekambani pachayo. Iwo ekupedzisira anofanira kupedzisa chiziviso pamberi pe15th yemwedzi unotevera chiziviso. Mari dzakabhadharwa kune mumwe nemumwe mudiwa dzinofanirawo kuziviswa nekambani pamberi paKukadzi 15 wegore rekugovaniswa, kuburikidza neimwe fomu. Mugove weEDF, semuenzaniso, unowanzo kugoverwa mumwedzi waChivabvu.

Declaration of Dividends neBroker

Kana account yako yemusika wemusika yakavhurwa neFrench broker, iyo yekupedzisira inotarisira kupa ruzivo kune mutero manejimendi, zvakananga ichitumira kwauri. Panguva imwecheteyo, pfupiso yemashoko anopiwa kune zviremera zvemitero.

Ko Distributed Dividends Inobhadharwa Sei?

Migove yakagovaniswa inotarwa zvichienderana ne Mutero wakadzikama we30%. Musimboti uyu wakafanana nemutero wevagovani kana vadyidzani vekambani ine mari shoma (SARL) yatotaurwa pamusoro apa.

Nekudaro, anogamuchira migove ane sarudzo yekusarudzaIR kana Mutero wemuhoro unobviswa pamitengo inofambira mberi. Izvi zvinobvumira 40% mvumo, pamwe nekubviswa kwe6,8% CSG (General Social Contribution) sezvatsanangurwa pamusoro apa.

Kusabuda muPFU Withholding

Kuregererwa kwedhipoziti ye12,8% kunogoneka chero mari yemutero yegore N-2,

• Nokuti munhu muduku pane 50.000 €.
• Kune vakaroorana kana vehurumende yemubatanidzwa pasi pemutero wakabatanidzwa, mari yacho ishoma pane 75.000 €.

Chikumbiro cheiyi sarudzo hachifanirwe kuitwa pasati papfuura Mbudzi 30 wegore rinopfuura kubhadhara. Iyo inounzwa nemubatsiri kune inobhadhara institution nenzira yechipikirwa.

Mutero wesangano repamutemo

Izvo zvinomisikidzwa hazvireve zvine hukama kune vanobatana, asi zvinogona zvakare kuenderana nekambani sesangano repamutemo. Panyaya iyi, tiri kutaura nezvazvoMutero wekambani. Uyu mutero unobviswa pamubhadharo wepagore wemakambani anoshanda muFrance.

• Chiyero che28% kana chiyero chakaderedzwa che15%

Muzviitiko apo vanobatana kana vagovani vari makambani, migove inosanganisira mutero wayo unobhadhariswa mutero pa28% kana 15% kana kambani ikabatsirwa kubva pamutengo wakadzikiswa.

• Amai nemwanasikana vanoronga 95% yekuregererwa kwechikamu

Kambani inogamuchira dividend inogona kubatsirikana kubva mukuregererwa kwechikamu. HAS 95% kana iine inosvika 5% yemari yekambani yevabereki uye chero yakabata zvibatiso mukambani iyoyo kwemakore maviri.

Izvi zvinogona, zvakadaro, kurerutswa kumakambani anodzorwa nesangano risingabatsiri.

Sei kusabhadhara mutero pamigove muna 2026?

Hazvibviri kusabhadhara mutero pazvikamu. Mukana wekuona kuti zororo rinowanikwa iro anogamuchira migove anogona kuzvipa. Uyezve, mamiriro anofanira kusangana ndeekuve asina kuroora ane mutero wakaderera pane €50.000. Zvisinei, kune vakaroorana kana mubatanidzwa wehurumende pasi pemutero wakabatanidzwa, isingasviki €75.000. Chikumbiro chekuregererwa uku chinofanira kuvandudzwa gore rega rega, pasati papfuura Mbudzi 30th.

Ndiani anobhadhara Dividend Tax?

Mutero wedividend unogona kubhadharwa ne:

• The company
• Iyo broker (nyaya inoshanda kune stock broker muFrance).
• Iye anobatsirwa iye pachake anogona kuva mugoveri kana wenyama kana wepamutemo mubatsiri.

Ko Dividends inotereswa sei?

Zvikamu zvinogona kubhadharwa sezvinotevera:

• PFU kana Single Flat-rate Levy, inonziwo Flat Tax
• IR kana Mutero weIncome
• mutero weIS kana weCorporate Tax

Imwe pfungwa yatisati tabata zvakare ndeimwe nzira iyo migove inogona kubhadhariswa mutero. Iyi mitero yakavakirwa pahurongwa hwemutero wekudyara mumakesi maviri:

• nyaya yePEA uye inishuwarenzi yehupenyu 
• nyaya yeSecurities account.

Nyaya yePEA uye inishuwarenzi yehupenyu

Muchiitiko ichi chekutanga, migove inobhadharwa nemakambani haibviswe mutero kana mutero. Kunze kwekunge iwe uchibvisa kubva kuaccount yako.

Kune maPEAs, kubviswa kuri pasi pemipiro yekuchengetedzwa kwevanhu (CSG) pachiyero chiripo che17,2% ye2025. Zvinofanira kucherechedzwa kuti kubvisa uku hakusi mutero wemari.

Kuinishuwarenzi yehupenyu, kuderedzwa kunofambira mberi kunogona kushandiswa. Nepo huwandu hwemitero yemari inotarwa zvichienderana nemaitiro akati wandei.

Nyaya yeChinyorwa cheAkaunti

Kusiyana nenyaya yekutanga, kubhadharwa kwezvikamu muakaundi yezvibatiso kunoenderana nemipiro yekuchengetedzwa kwevanhu uye mutero wemari. Chinhu chakanaka chechiitiko chechipiri ichi ndechekuti mitero inotorwa zvichienderana nehuwandu hwezvikamu zvakabhadharwa nekambani.

Ndekupi kwekuisa maDividends paFomu reMutero?

Kuisa migove pafomu yemutero, heano matanho ekutevera:

• Mukubhadhara mutero, enda kumutsara Mari kubva kumasheya uye mayunitsi,
• Zadza iyo nyaya 2DC pamwe huwandu hwemigove pasina kubvisa chero mvumo.
• Mari iyi inofanirwa kuverengerwa mukati bhokisi 2BH kuitira kuverenga iyo CSG inobviswa kubva mumari.
• Tarisa uye gadzirisa kana zvichidikanwa mari iri mu nyaya 2CK.
• Zve 'mutero maererano neinofambira mberi mutero chiyero nemabhuraketi, tarisa bhokisiasi 2OP

Kumasangano ari pamutemo anoda kubatsirwa kubva mukusapihwa dividendi:

• Vanofanira kuratidza pafomu 2058-A yemutero wekudzoka (chikamu chechipiri chekubvisa-mutsara XA), iyo mambure emari yezvikamu,
•  uye pamusoro Tafura 2058-A yemutero wekudzoka (chikamu chechipiri chekubvisa-bhokisi 2A) huwandu hwe5% share.

Sei kusabhadhara mutero pazvikamu?

Iwe unogona kuramba mutero-mutero uye kukumbira kuti migove yako ibviswe mutero wemutero wekudzoka. Iko kuverenga kunobva kwawedzera kuoma. Iwe uchange uchiri pasi pezvipo zvekuchengetedzwa kwevanhu zve17.2%. Kune rumwe rutivi, hazvizove 12.8% mutero wemari.

Ndiani anobhadhara mutero pazvikamu?

Migove inotambirwa nemuteresi inongobhadhariswa mutero kune imwechete flat-rate levy ye30%, inoumbwa nemipiro yekuchengetedzwa kwevanhu pamwero we17,20% uye mutero wemari pachiyero che12,80%. Kubviswa uku kunoitwa nesangano rinobhadhara iro rinobhadhara zvakananga kuHurumende.

⏳Ko migove inobhadharwa riini?

Nhanho yekutanga ndeyekubhadharwa kwezvikamu: ivo vari pasi pemutero wekubata kaviri pane sosi, zvese zvemari uye zvemagariro, pamwero we30% ("flat tax"). Danho rechipiri rinouya mushure mekuziviswa kwemari, izvo zvichaitika muchirimo 2025 yezvikamu zvakagamuchirwa muna 2025.

❓Ko migove inobhadharwa sei?

Migove inobhadharwa kumamaneja uye vanodyidzana inoiswa kune imwechete flat-rate levy (PFU) ye30% inoumbwa ne: 12,8% yemutero wemari, 17,20% yezvipo zvekuchengetedza magariro.

Ko Dividends Mutero?