Distribution of dividends
Mastering the taxation of unearned income
Generally, it is at the time of the annual shareholders meeting called to approve the annual accounts that the issue of rendering annual financial arbitrages pertaining to the company is broached.
The specific nature of the documents to be drafted makes the intervention of a member of the legal profession necessary, but for Thémis it is a matter of advising shareholders and management regarding the legal, accounting and fiscal repercussions of their decisions, on both the collective and personal levels (distribution of profits, placing of sums in reserves) in order to optimize these decisions.
A true analysis is made of the income of the shareholders, whether they be executive staff or not in order to control the taxation thereof
A true analysis is made of the income of the shareholders, whether they be executive staff or not, in order to control the taxation thereof, which differs according to the source of the income (unearned or earned income).
Dividends may also be distributed outside the annual meeting of the shareholders, in the context of isolated meetings to be organized, respecting the formalities stipulated in the company’s by-laws.
Thémis also handles all the mandatory statements and formalities, in particular tax statements concerning the distribution of dividends (advance income tax payment exemptions, declaration and payment instructions for social security contributions, mandatory annual summary statements).
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