What will be the distribution for fiscal year 2016?
It will be proposed to the Annual Shareholders’ Meeting to be held on April 25, 2017, that an ordinary dividend of €0.40 per share be paid with respect to 2016, representing a total of €0.5 billion.
The payment timetable of the balance is as follows:
– Ex date: May 2, 2017
– Payment date: May 4, 2017
Dividend and distribution history (click here)
On what date do I have to own Vivendi shares to qualify for dividend or distribution payment?
To receive the dividend or the distribution paid by the company, you must own your shares before the Ex-date.
Are dividends paid to non-residents subject to income tax in France?
Dividends paid to Vivendi individual shareholders that do not have their actual residence in France are subject to a withholding tax in France. The withholding tax rate is usually 12.8% for dividends.
This rate is upped to 75% for dividends paid outside France in a non-cooperative state or territory (NCST). An annual list of NCSTs is drawn up in an order published each year by French tax authorities.
Under the provisions of international tax treaties signed by France, the withholding tax rate may be reduced or even zero-rated.
N.B. : For any clarification on the tax regime applicable to Vivendi distributions, shareholders are urged to contact their personal tax adviser.
How can I recover part of the withholding tax in France if I am a non-resident?
Non-residents who wish to recover part of the French withholding tax under the provisions of an international tax treaty must use the following forms issued in 2017, which come in two bundles:
- The first bundle is for certifying one’s tax residency. It consists of five identical forms: two in French (reference no. 5000-FR-SD), Dutch (reference no. 5000-NL-SD), English (reference no. 5000- EN-SD), Spanish (reference no. 5000-ES-SD), Italian (reference no. 5000-IT-SD), and German (reference no. 5000-DE-SD).
- The second bundle is for liquidation of the withholding tax and for reimbursement of the tax credit. It consists of five identical forms: two in French (reference no. 5001-FR-SD), Dutch (reference no. 5001-NL-SD), English (reference no. 5001-EN-SD), Spanish (reference no. 5001-ES-SD), Italian (reference no. 5001-IT-SD), and German (reference no. 5001-DE-SD).
Applicants can receive an information leaflet in French (reference no. 5000NOT-FR-SD), Dutch (reference no.5000NOT-NL-SD), English (reference no. 5000NOT-EN-SD), Spanish (reference no. 5000NOT-ES-SD), Italian (reference no. 5000NOT-IT-SD), or German (reference no. 5000NOT-DE-SD) explaining all the steps you need to take to recoup withholding tax.
You can obtain these forms:
- From the tax authorities in your country of residence
- Through the non-resident tax center (Centre des impôts des non-résidents, 10 rue du Centre, 93465 Noisy-le-Grand, France)
- On the website of the French tax authority, www.impots.gouv.fr (under “formulaires Cerfa 12816*01”)