L'imposition des dividendes de source française: est-il fiscalement plus avantageux de résider en France ou au Luxembourg lorsque l'on perçoit des dividendes français ?

Axelle Gaub Caudy, Virgile Debs and Nathalie Dagorn
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Nathalie Dagorn: ICN Business School

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Abstract: What is the most advantageous fiscal residence for associates in receipt of dividends from France? This paper compares the situation in France and Luxembourg making a number of assumptions about the personal situation of the partners, whether they are physical persons or legal entities. A theoretical model of taxation is constructed and applied to four practical cases. It suggests that the tax obligation is more often lighter in Luxembourg than in France.

Keywords: taxation; dividends; fiscal residence; natural person; legal entity; imposition; dividendes; résidence fiscale; personne physique; personne morale (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00456204
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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