Category: Dividends
Dividend
A payout of company profit to you as a shareholder, separate from your salary.
Once the company has paid corporate tax, the remaining after-tax profit can be distributed to shareholders as a dividend instead of, or alongside, salary. It is a second way of getting company money into your pocket, taxed differently from salary — which is exactly why the split between the two matters.
In the worked example
On the worked example for a freelancer in France with €115,500 of revenue, this line comes to €22,000.
Calculate it
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Related terms
This article is general information for a one-person company (SASU/EURL or micro-entreprise), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.