{"id":11449,"date":"2022-10-20T15:50:10","date_gmt":"2022-10-20T13:50:10","guid":{"rendered":"https:\/\/celinecarsalade.com\/?p=11449"},"modified":"2022-10-20T16:00:05","modified_gmt":"2022-10-20T14:00:05","slug":"les-articles-du-jeudi-imposition-des-distributions-regulieres-de-benefices","status":"publish","type":"post","link":"https:\/\/celinecarsalade.com\/en\/les-articles-du-jeudi-imposition-des-distributions-regulieres-de-benefices\/","title":{"rendered":"Les articles du jeudi- L&rsquo;imposition des distributions r\u00e9guli\u00e8res de b\u00e9n\u00e9fices: comment \u00e7a marche?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11449\" class=\"elementor elementor-11449\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2f739204 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f739204\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6a7a3360\" data-id=\"6a7a3360\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4196ce24\" data-id=\"4196ce24\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a93dd23 elementor-widget elementor-widget-heading\" data-id=\"4a93dd23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><b>Les articles du jeudi<\/b><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-217cbe6f elementor-widget elementor-widget-heading\" data-id=\"217cbe6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L'imposition des distributions r\u00e9guli\u00e8res de b\u00e9n\u00e9fices: <br>Comment \u00e7a marche? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c06e9ec elementor-widget elementor-widget-image\" data-id=\"7c06e9ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"2394\" data-permalink=\"https:\/\/celinecarsalade.com\/en\/domaines\/droit-des-affaires-droit-social-4\/\" data-orig-file=\"https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?fit=1920%2C1080&amp;ssl=1\" data-orig-size=\"1920,1080\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"Droit des Affaires &amp;#038; Droit Social\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?fit=800%2C450&amp;ssl=1\" width=\"768\" height=\"432\" src=\"https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?fit=768%2C432&amp;ssl=1\" class=\"attachment-medium_large size-medium_large wp-image-2394\" alt=\"\" srcset=\"https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?w=1920&amp;ssl=1 1920w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?resize=1024%2C576&amp;ssl=1 1024w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?resize=768%2C432&amp;ssl=1 768w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?resize=1536%2C864&amp;ssl=1 1536w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?resize=1200%2C675&amp;ssl=1 1200w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/08\/Droit-des-Affaires-Droit-Social-1.jpg?w=1600&amp;ssl=1 1600w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1053f85a elementor-widget elementor-widget-text-editor\" data-id=\"1053f85a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"MsoNormal\" style=\"text-align: justify; line-height: normal; mso-hyphenate: none; text-autospace: ideograph-other;\">Les distributions r\u00e9guli\u00e8res de dividendes sont celles qui interviennent conform\u00e9ment aux r\u00e8gles de droit. Il existe trois formes de distribution de b\u00e9n\u00e9fices :<\/p>\n<p class=\"MsoNormal\" style=\"mso-add-space: auto; text-align: justify; text-indent: -18.0pt; line-height: normal; mso-list: l0 level2 lfo1; mso-hyphenate: none; text-autospace: ideograph-other; margin: 0cm 0cm 0cm 72.0pt;\"><!-- [if !supportLists]-->&#8211;<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><!--[endif]-->La distribution des b\u00e9n\u00e9fices annuels de l\u2019exercice<\/p>\n<p class=\"MsoNormal\" style=\"mso-add-space: auto; text-align: justify; text-indent: -18.0pt; line-height: normal; mso-list: l0 level2 lfo1; mso-hyphenate: none; text-autospace: ideograph-other; margin: 0cm 0cm 0cm 72.0pt;\"><!-- [if !supportLists]-->&#8211;<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><!--[endif]-->La distribution de sommes pr\u00e9lev\u00e9es sur un compte de r\u00e9serve disponible.<\/p>\n<p class=\"MsoNormal\" style=\"mso-add-space: auto; text-align: justify; text-indent: -18.0pt; line-height: normal; mso-list: l0 level2 lfo1; mso-hyphenate: none; text-autospace: ideograph-other; margin: 0cm 0cm 0cm 72.0pt;\"><!-- [if !supportLists]-->&#8211;<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: 'Times New Roman';\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><!--[endif]-->La distribution du boni de liquidation<\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: normal; mso-hyphenate: none; text-autospace: ideograph-other;\">Lorsqu\u2019une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s distribue ses b\u00e9n\u00e9fices \u00e0 un associ\u00e9 personne physique, les dividendes per\u00e7us par ce dernier sont imposables \u00e0 l\u2019imp\u00f4t sur les revenus dans la cat\u00e9gorie des revenus de capitaux mobiliers.<\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify; line-height: normal; mso-hyphenate: none; text-autospace: ideograph-other;\">L\u2019associ\u00e9 personne physique b\u00e9n\u00e9ficie d\u2019un abattement sous certaines conditions.<\/p><p class=\"MsoNormal\" style=\"text-align: justify; line-height: normal; mso-hyphenate: none; text-autospace: ideograph-other;\"><br>\nLorsqu\u2019une soci\u00e9t\u00e9 soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s distribue ses b\u00e9n\u00e9fices \u00e0 un associ\u00e9 personne morale, les dividendes per\u00e7us par ce dernier sont impos\u00e9s, en principe, \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Toutefois, il est possible d\u2019appliquer le r\u00e9gime m\u00e8re-fille sous certaines conditions qui est un r\u00e9gime fiscalement avantageux.<\/p>\n<div style=\"mso-element: para-border-div; border: none; border-bottom: solid black 1.5pt; padding: 0cm 0cm 1.0pt 0cm;\"><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-31e2c0e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31e2c0e0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ee2259b\" data-id=\"1ee2259b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-60c4b3a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60c4b3a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-49b6ee9c\" data-id=\"49b6ee9c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-103d33b1 elementor-widget elementor-widget-text-editor\" data-id=\"103d33b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Toute l&rsquo;\u00e9quipe du cabinet se tient \u00e0 votre disposition pour vous renseigner en droit des affaires et droit fiscal, patrimoine et family office, droit de l&rsquo;immobilier et construction, droit de la famille et des personnes&#8230;.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d0dd03c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7d0dd03c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/celinecarsalade.com\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Nous contacter 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src=\"https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/10\/photo-Celine-site-2.jpg?fit=200%2C300&amp;ssl=1\" class=\"attachment-medium size-medium wp-image-8084\" alt=\"ma\u00eetre\" srcset=\"https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/10\/photo-Celine-site-2.jpg?w=2206&amp;ssl=1 2206w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/10\/photo-Celine-site-2.jpg?resize=200%2C300&amp;ssl=1 200w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/10\/photo-Celine-site-2.jpg?resize=681%2C1024&amp;ssl=1 681w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/10\/photo-Celine-site-2.jpg?resize=768%2C1154&amp;ssl=1 768w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/10\/photo-Celine-site-2.jpg?resize=1022%2C1536&amp;ssl=1 1022w, https:\/\/i0.wp.com\/celinecarsalade.com\/wp-content\/uploads\/2021\/10\/photo-Celine-site-2.jpg?resize=1363%2C2048&amp;ssl=1 1363w, 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Il existe trois formes de distribution de b\u00e9n\u00e9fices :<\/p>","protected":false},"author":208589297,"featured_media":10668,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[6440],"tags":[6446,6444,6445,6451,6452],"class_list":["post-11449","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles-du-jeudi","tag-conseils","tag-droit-des-affaires","tag-entreprises","tag-fiscalite","tag-impots"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.6 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Les articles du jeudi- L&#039;imposition des distributions r\u00e9guli\u00e8res de b\u00e9n\u00e9fices: comment \u00e7a marche? - Cabinet d&#039;avocats C\u00e9line CARSALADE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/celinecarsalade.com\/en\/les-articles-du-jeudi-imposition-des-distributions-regulieres-de-benefices\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les articles du jeudi- L&#039;imposition des distributions r\u00e9guli\u00e8res de b\u00e9n\u00e9fices: comment \u00e7a marche?\" \/>\n<meta property=\"og:description\" content=\"Les distributions r\u00e9guli\u00e8res de dividendes sont celles qui interviennent conform\u00e9ment aux r\u00e8gles de droit. 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