Parent-subsidiary regime

Art. 145 & 216 CGI

Dividends received from a subsidiary (a holding of at least 5% kept for 2 years) are almost exempt from corporation tax: only a 5% cost share remains taxable.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.