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précompte mobilier

English translation: tax on distributed profits/dividends

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:précompte mobilier
English translation:tax on distributed profits/dividends
Entered by: Dipl.-Kfm. Bernhard Aicher MBA
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19:44 Mar 26, 2003
French to English translations [PRO]
Bus/Financial
French term or phrase: précompte mobilier
les impots qui sont deduits avant la distribution des dividendes
Dipl.-Kfm. Bernhard Aicher MBA
Local time: 16:29
Withholding tax (on securities)
Explanation:
examples:

"Dividends received by the holding from subsidiaries A and B Exemption from
the "précompte mobilier" (withholding tax) - subsidiary A- see holding regime"


"After payment of Belgian withholding tax (précompte mobilier) at a rate
of 25%, reduced to 15% for shares with a VVPR strip (3) Ratio between total ... "
Selected response from:

Chantal Henno
Local time: 16:29
Grading comment
Many thanks to all!!

In the end I decided for tax on distributed dividends. Withholding tax rather refers to bonds than to shares.
3 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1Withholding tax (on securities)
Chantal Henno
5 +1earnings tax withholdingJane Lamb-Ruiz
4(standard) tax retainer on securities
cjohnstone
3Advance levy on income derived from securities
Michael Bastin
2deduction of taxes before dividend disbursementDiane Ferland
2deduct movable
Florence Evans


  

Answers


11 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
deduct movable


Explanation:
Maybe?

Florence Evans
Local time: 16:29
Native speaker of: Native in FrenchFrench
PRO pts in pair: 82
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16 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
deduction of taxes before dividend disbursement


Explanation:
I'm not acquainted with this system but maybe it means that taxes are deducted from value of shares before the payment of dividends is calculated.

Diane Ferland
Canada
Local time: 10:29
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
PRO pts in pair: 34
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27 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Advance levy on income derived from securities


Explanation:
précompte mobilier n. m.


Définition :
Advance levy on income derived from securities.


précompte mobilier n. m.


Définition :
Somme que la société qui distribue un dividende doit acquitter sur les profits distribués lorsque ceux-ci n'ont pas été soumis à l'impôt français sur les sociétés (taux : 50 %).


Note(s) :
Cette disposition est la contrepartie de l'avoir fiscal, parce que tous les dividendes doivent avoir droit au même avoir fiscal, quel que soit le taux réel de l'impôt sur les sociétés supposé acquitté par la société au taux normal de 50 %.



    Reference: http://www.granddictionnaire.com
Michael Bastin
Spain
Local time: 16:29
Native speaker of: Native in FrenchFrench
PRO pts in pair: 61
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34 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
Withholding tax (on securities)


Explanation:
examples:

"Dividends received by the holding from subsidiaries A and B Exemption from
the "précompte mobilier" (withholding tax) - subsidiary A- see holding regime"


"After payment of Belgian withholding tax (précompte mobilier) at a rate
of 25%, reduced to 15% for shares with a VVPR strip (3) Ratio between total ... "


    Reference: http://www.acv-taxlaw.com/schem_implantation_us.htm
    www.dexia.com/uk/shareholder/docs/en_0502rapports_AB/ en_0502rapportA03.pdf
Chantal Henno
Local time: 16:29
Native speaker of: Native in DutchDutch
PRO pts in pair: 20
Grading comment
Many thanks to all!!

In the end I decided for tax on distributed dividends. Withholding tax rather refers to bonds than to shares.

Peer comments on this answer (and responses from the answerer)
agree  cjohnstone
42 mins
  -> thanks
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
(standard) tax retainer on securities


Explanation:
NA

cjohnstone
France
Local time: 16:29
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish
PRO pts in pair: 1632

Peer comments on this answer (and responses from the answerer)
neutral  Jane Lamb-Ruiz: retainer is for people's individual service, :)
16 hrs
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
earnings tax withholding


Explanation:
In English, there are pretax earnings and net earnings

Précompte mobilier Retenue par une société ou une institution financière d'un certain pourcentage dupaiement d'un dividende, en raison de la législation fiscale.




Situation fiscale latente (haut de page)
La situation fiscale latente correspond aux impôts que l'entreprise devrait supporter si certaines décisions étaient prises ou si certaines conditions se réalisaient. Il en est ainsi des charges fiscales liées à la distribution éventuelle de réserves (précompte mobilier), des provisions pour investissement, pour fluctuation des cours, des provisions exceptionnelles des entreprises de presse', des produits bénéficiant d'un taux d'imposition réduit à condition qu'ils ne soient pas distribués (plus-values à long terme'). La situation fiscale latente n'est pas comptabilisée au bilan, mais devra en revanche être intégrée lors de l'évaluation patrimoniale de l'entreprise.



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Note added at 2003-03-26 21:33:43 (GMT)
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Actually, I don\'t think there is a standard way to say this. They must prepay the amount of tax on retained earnings prior to distribution of dividends.
I think the best way to say this is
earnings tax withheld

Jane Lamb-Ruiz
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 8576

Peer comments on this answer (and responses from the answerer)
agree  danyce
36 mins
  -> Thank you
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