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Progressive dividend policy

The dividend was EUR 3.15 per share*, up 9% in 2022 on last year, representing a continuation for the 13th year of the Group’s progressive dividend policy (no year-on-year decline). The dividend payout ratio was c.50% of adj. net income on average.​

*Subject to Shareholder approval on May 4, 2023

Fiscal year 2022 dividend payment

Ex-dividend date May 9, 2023
Record date May 10, 2023
Dividend payment date May 11, 2023

Dividend taxation

What is the tax on the 2022 fiscal year dividend?

For individual beneficiaries who are tax residents in France, the dividend is subject upon payment to a social security tax of 17.2% and, in principle, to a mandatory non-definitive levy of 12.8%. This tax is levied at source and is computed on the gross amount of the dividend.

For its taxation in 2023, this dividend will fully be eligible for the 40% tax rebate referred to in Article 158.3.2° of the French Tax Code where an express, global, and irrevocable election is made for taxation under the progressive scale of personal income tax. Where this option is not made, the dividend will be taxed at a final flat-rate income of 12.8% and will not be eligible for this 40% rebate. In both cases, the levy of 12.8% borne at the time of the payment of the dividend is deducted from the individual income tax due.

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