What is the distribution for fiscal year 2015?
The Annual Shareholders’ Meeting held on April 21, 2016 approved the ordinary dividend of €3 per share be paid with respect to 2015, representing a total of €4.0 billion distributed to shareholders and comprising a €0.20 distribution related to the Group’s business performance and a €2.80 return to shareholders. Two interim dividends of €1 each were paid on June 29, 2015 and February 3, 2016, and the balance of €1 were paid on April 28, 2016 (coupon detachment on April 26, 2016 – record date on April 27, 2016).
Payment calendar of the remaining balance:
– Ex date: April 26, 2016
– Record date: April 27, 2016
– Payment date: April 28, 2016
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, at the latest, on the Record date, one day before the Ex date.
Are distributions subject to income tax?
To the extent that all earnings and other distributable reserves have previously been distributed, this distribution would be considered a return of capital distribution to shareholders. As such, the amount does not constitute a distribution of earnings.
Under French law, the amount of this non-taxable distribution to the shareholders of the company, whether natural or legal persons, should be deducted from the tax basis of the shares held.
For any clarification on the tax regime applicable to this distribution, in particular pertaining to the adjustment to the tax basis of the shares held, 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?
Since January 2007, non-residents who wish to recover part of the French withholding tax must use the following forms, 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), Dutch (reference no. 5000 NL), English (reference no. 5000 EN), Spanish (reference no. 5000 ES) and German (reference no. 5000 DE).
- 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), Dutch (reference no. 5001 NL), English (reference no. 5001 EN), Spanish (reference no. 5000 ES) and German (reference no. 5001 DE).
Applicants can receive an information leaflet in French (reference no. 5000NOT FR), Dutch (reference no. 5000NOT NL), English (reference no. 5000NOT EN), Spanish (reference no. 5000NOT ES) or German (reference no. 5000NOT DE) 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”)