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Payment of corporate tax additional contribution in respect of the amounts distributed
Legal obligation
What are the risks ?
Financière : 5 % of increase
Payment
The additional contribution to the IS for the amounts distributed is equal to 3% of the amounts distributed by the companies to partners, shareholders or unitholders. It covers all distributed income:




Exclusion
Corporations that are not or no longer within the scope of the SI because of their option for the partnership tax system are also not subject to the additional contribution.

For example, are excluded:

Authority
Business Tax Service
Responsible
General manager
President of the company
Représentant légal de l'entreprise
Sources
Legal Sources
General tax code
General tax code
General tax code
Other sources
BOFIP
Service-public.fr
Calculation in progress...