NLE Conseils: The English-Speaking Accountants Based in Paris
Should the decision be made to do so, the company has to file two returns: 2777-D and the IFU declaration.
If you are in any doubt as to the contents of this newsletter or need any further clarification, please feel free to get in touch with the NLE office.
This declaration should be done for the 15th of the month following the dividend payment.
For example, if the dividends payment is made on the 20th of May, the declaration has to be done before the 15th of June.
Failure to comply within this period will results in a late filing penalty of 10% on the amount due to the state.
For example, if the dividends payments are made the 1st of June 2019, the company has to have filed the tax declaration before the 15th of February 2020.