Knowledge Base

What is the portion of costs and charges added back for dividends between companies within a tax-consolidated group?

What is the main condition for benefiting from the niche Cope exemption on capital gains from qualifying shareholdings?

Holding the securities for at least one year

Holding the securities for at least two years

Holding the securities for at least three years

Holding the securities for at least five years

What is the effective tax rate on dividends received under the parent-subsidiary regime, according to Articles 145 and 216 of the CGI?

25%

10%

1.25%

What is the effective tax rate on a one million euro capital gain under the niche Cope exemption?

25%

10%

1.25%

Bond interest is subject to the same effective tax rate as dividends eligible for the parent-subsidiary regime.

True

False

Article 212 bis of the CGI caps the deductibility of net financial charges at an amount lower than the fiscal EBITDA.

True

False

Categorize items by dragging them to the appropriate zones

Items to categorize:

95% exemption

Holding for at least two years

5% cost and charge add-back

88% exemption

Categories:

Parent-subsidiary regime

Niche Cope