3% contribution on dividends ruled contrary to the French Constitution – Taxpayers can demand a refund

08 Dec 2017

The French Constitutional Court has recently ruled that the 3% contribution on dividends provided for by the General Tax Code is unconstitutional. The Constitutional Court ruled that the difference of treatment between dividends that are within the scope of the Parent-Subsidiary Directive and other dividends, cannot be justified by a reason of public interest. 

Therefore, the 3% contribution as a whole is contrary to the constitutional principle of equality. Taxpayers can rely on this decision to get a refund of the contribution paid in any non-statute barred years.

Our team at COGEP is available to assist you in claiming your refund. Contact Bettina Cassegrain This email address is being protected from spambots. You need JavaScript enabled to view it.

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Bettina Cassegrain Bettina Cassegrain

Head of International Business Development

COGEP
France
Phone: +33 (0) 248681485

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