{"id":278994,"date":"2022-07-26T12:44:24","date_gmt":"2022-07-26T14:44:24","guid":{"rendered":"https:\/\/teknomers.com\/fr\/dividendes-sur-les-benefices-davant-2018-impot-a-26-sils-sont-payes-apres-2022\/"},"modified":"2022-07-26T12:44:25","modified_gmt":"2022-07-26T14:44:25","slug":"dividendes-sur-les-benefices-davant-2018-impot-a-26-sils-sont-payes-apres-2022","status":"publish","type":"post","link":"https:\/\/teknomers.com\/fr\/dividendes-sur-les-benefices-davant-2018-impot-a-26-sils-sont-payes-apres-2022\/","title":{"rendered":"Dividendes sur les b\u00e9n\u00e9fices d&#8217;avant 2018\u00a0: Imp\u00f4t \u00e0 26\u00a0% s&#8217;ils sont pay\u00e9s apr\u00e8s 2022"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div>\n<div class=\"side side--db d-lg-none\">\n<h2 class=\"side-title side-title--pill\">Liens utiles<\/h2>\n<figure class=\"side-source side-source--icon\"><span class=\"icon icon-plus cardb-icon\"><span class=\"path1\" \/><span class=\"path2\" \/><span class=\"path3\" \/><\/span><\/figure>\n<\/div>\n<figure class=\"aimg aentry--full is-loaded\"><img decoding=\"async\" class=\"img-fluid \" src=\"https:\/\/teknomers.com\/fr\/wp-content\/uploads\/2022\/07\/Dividendes-sur-les-benefices-davant-2018-Impot-a-26-sils.jpeg\" \/><\/figure>\n<p class=\"atext\">La direction centrale des personnes physiques, des travailleurs ind\u00e9pendants et des entit\u00e9s non commerciales de l&#8217;Agence des revenus, dans une r\u00e9ponse r\u00e9cente (non publique) suite \u00e0 un jugement pr\u00e9sent\u00e9 par une soci\u00e9t\u00e9 \u00e0 participation qualifi\u00e9e d\u00e9tenue par des personnes physiques, a pr\u00e9cis\u00e9 que pour tous les dividendes vers\u00e9s \u00e0 partir de \u00e0 partir du 1er janvier 2023, m\u00eame en cas de r\u00e9solution avant le 31 d\u00e9cembre 2022, le pr\u00e9compte mobilier ou l&#8217;imp\u00f4t de substitution de 26 % doit \u00eatre appliqu\u00e9.<\/p>\n<p class=\"atext\">Selon l&#8217;interpr\u00e9tation&#8230;<\/p>\n<div class=\"lock\">\n<div class=\"modal\" role=\"dialog\">\n<div class=\"modal-dialog modal-dialog-centered modal-lg\">\n<div class=\"modal-content modal-content--brd\">\n<div class=\"\">\n<div class=\"lock-body modal-body\">\n<div>\n<div class=\"lock-description\"> <span class=\"lock-claim brnd\">  Obtenez le maintenant <\/span><\/p>\n<ul class=\"list\">\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Mises \u00e0 jour fiscales <\/span><\/li>\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Contenu exclusif toujours mis \u00e0 jour <\/span><\/li>\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Il Sole 24 ORE \u00e9dition num\u00e9rique <\/span><\/li>\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Cartes et informations op\u00e9rationnelles <\/span><\/li>\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Newsletter et application Web <\/span><\/li>\n<li class=\"list-item\"> <button class=\"btn btn--txt black\">Pourquoi s&#8217;abonner<\/button><\/li>\n<\/ul>\n<figure class=\"lock-description-img d-none d-lg-block\"> <img decoding=\"async\" class=\"img-fluid\" src=\"https:\/\/teknomers.com\/fr\/wp-content\/uploads\/2022\/07\/1658846664_259_Dividendes-sur-les-benefices-davant-2018-Impot-a-26-sils.svg.svg+xml\" alt=\"\" \/> <\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><br \/>\n<br \/><a href=\"https:\/\/ntplusfisco.ilsole24ore.com\/art\/dividendi-ante-2018-fisco-26percento-delibere-pagate-il-2022-AE2jluoB\" rel=\"nofollow noopener\" target=\"_blank\">ttn-fr-11<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Liens utiles La direction centrale des personnes physiques, des travailleurs ind\u00e9pendants et des entit\u00e9s non commerciales de l&#8217;Agence des revenus, dans une r\u00e9ponse r\u00e9cente (non publique) suite \u00e0 un jugement pr\u00e9sent\u00e9 par une soci\u00e9t\u00e9 \u00e0 participation qualifi\u00e9e d\u00e9tenue par des personnes physiques, a pr\u00e9cis\u00e9 que pour tous les dividendes vers\u00e9s \u00e0 partir de \u00e0 partir [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":278995,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[271,2491,7479,23591,11132,65,15722,14579,317,60],"class_list":["post-278994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-technologie","tag-apres","tag-benefices","tag-davant","tag-dividendes","tag-impot","tag-les","tag-payes","tag-sils","tag-sont","tag-sur"],"_links":{"self":[{"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/posts\/278994","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/comments?post=278994"}],"version-history":[{"count":0,"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/posts\/278994\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/media\/278995"}],"wp:attachment":[{"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/media?parent=278994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/categories?post=278994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/teknomers.com\/fr\/wp-json\/wp\/v2\/tags?post=278994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}