Each brand has a well-defined identity, with a specific values which are reflected in the product offering, features and design, as well as in appropriate communication mechanics.
We remain convinced that our balanced business model, combining profitable growth and a resolutely responsible approach, creates value for all and plays a full part in our contribution to better living in households around the world.
Tax at January 1, 2017 (all indicated thresholds and rates may be modified by the French Finance Act).
The share value to be taken into account is up to the shareholder:
(*): Account is taken of items having had an impact on the price, namely the division of the nominal by 5 in August 1992, the switch to the euro in 1999, the granting of bonus shares in 2004 and the division of the nominal by 3 on June 16, 2008.
Dividends are taxed according to the progressive income tax rate after the deduction of a rebate of 40%
Partial deductibility of CSG social contributions
Compulsory and non-withholding tax of 21% for some taxpayers
Amount in deduction of the tax to pay in respect of the dividend payment year.
Possibility of requesting an exemption for the paying institution before the end of November (11/30/2017) for income to be received the following year (2018) depending on the resources of the previous year (2016): €50,000 or €75,000 for a couple.
Capital gains on the sale of transferable securities (excluding specific taxes on company savings schemes and equity savings plans) are subject to :
Capital gains on the sales of shares held as part of a company savings scheme are not taxable, consistent with Article 150-0A III 4 of the General Tax Code. However, the 15.5% social levy is deducted from the income of the sale with no exemption threshold.
Income and capital gains from sales are tax exempt if the scheme has been in existence for five years, with no withdrawal. Only a 15.5% social levy is applied.
The overall amount that may be invested in an equity savings scheme is €150,000 (+ €75,000 in an SME equity savings scheme for SME and ETI (intermediate-sized company) shares.
Complete before November 30, 2017 the online exemption request, on the website https://planetshares.bnpparibas.com, in the menu: “My personal information / My taxes / Managing tax exemptions on my interests and dividends for 2017 / Find out more”.
Obtain the exemption form (available on the website https://planetshares.bnpparibas.com, on the “My documents” page or from the SEB Securities Department: 01 57 43 90 00) to be filled out and sent, for reception no later than 30 November 2017:
- by email: paris.bp2S.firstname.lastname@example.org
- or by registered letter with acknowledgment of receipt: BP2S – 9 rue du Débarcadère – 93761 Pantin cedex.
Contact the manager of your securities account.