What will be the distribution for fiscal year 2024?
The Annual Shareholders’ Meeting held on April 28, 2025, approved the distribution of an ordinary dividend of €0.04 per share with respect to 2024.
The Annual Shareholders’ Meeting held on April 28, 2025, approved the distribution of an ordinary dividend of €0.04 per share with respect to 2024.
– Ex date: April 29, 2025
– Payment date: May 2, 2025
Dividend and distribution history (click here)
To receive the dividend or the distribution paid by the company, you must own your shares before the Ex-date.
Taxpayers residing in France whose taxable income is less than EUR 50,000 (in the case of single, divorced or widowed taxpayers) or EUR 75,000 (in the case of taxpayers taxed jointly as a household) may request an exemption from the 12.8% deduction.
An exemption request must be submitted, under the taxpayer’s responsibility, no later than 30 November in the year preceding that of the dividend payment, to the bank where the shares are deposited.
*This provision applies only to dividends paid outside specific tax frameworks such as the so–called “Plan d’épargne, PEA”
Nota bene: Even with this tax exemption, the various social contributions remain due.
[Shareholders must be aware that the information provided is simply a summary of the tax system applicable to them in the current state of tax law, and that their specific situation will need to be examined with their tax advisor]
Dividends paid to Vivendi individual shareholders that do not have their actual residence in France are subject to a withholding tax in France. The withholding tax rate is usually 12.8% for dividends.
This rate is upped to 75% for dividends paid outside France in a non-cooperative state or territory (NCST). An annual list of NCSTs is drawn up in an order published each year by French tax authorities.
Under the provisions of international tax treaties signed by France, the withholding tax rate may be reduced or even zero-rated.
N.B. : For any clarification on the tax regime applicable to Vivendi distributions, shareholders are urged to contact their personal tax adviser.
Non-residents who wish to recover part of the French withholding tax under the provisions of an international tax treaty must use the following forms, which come in two bundles:
Applicants can receive an information leaflet in French (reference no. 5000NOT-FR-SD), Dutch (reference no.5000NOT-NL-SD), English (reference no. 5000NOT-EN-SD), Spanish (reference no. 5000NOT-ES-SD), Italian (reference no. 5000NOT-IT-SD), or German (reference no. 5000NOT-DE-SD) explaining all the steps you need to take to recoup withholding tax.
You can obtain these forms:
The PEA (or “Plan d’épargne en action”) is a tax incentive regime that allows taxpayers residing in France to be tax exempt on dividends and capital gains on a portfolio of European shares held in a “PEA”, provided that no withdrawals are made within a minimum period of five years from the first deposit of cash on this account.
A PEA can be opened by an adult in a bank with cash payments only and with a maximum cash investment of € 150,000 (no legal minimum initial deposit required).
Children over 21 (or under 25 if they are students), as well as people with disabilities, whatever their age, can hold a PEA in their name, if they are attached to the tax household of their parents (or legal guardian).
For these persons attached to the parents’ tax household, the maximum legal deposit in their own PEA is € 20,000 and at the end of their attachment, this maximum is raised to € 150,000.
Shares acquired in a PEA can only be paid with the cash available in the PEA and must be eligible for that type of account (Vivendi shares are eligible to a “Plan d’épargne en actions, PEA”)
The tax consequences of withdrawals are as follows:
-if your holding period is less than five years, the capital gain attached to the amount withdrawn will be taxed at the rate of 12.8% unless you opt for taxation on the progressive scale of income tax. The PEA is automatically closed.
– if your holding period is five years or more, the capital gain attached to the amount withdrawn will not be taxed and the PEA is not closed except in the case where the withdrawal completely empties the PEA.
However, in both cases, social security contributions are due at the overall rate of 17.2%.
[Shareholders must be aware that the information provided is simply a summary of the tax system applicable to them in the current state of tax law, and that their specific situation will need to be examined with their tax advisor]
Capital gains obtained outside of a PEA must be reported on your annual tax return.
They will be subject to capital gains tax for French residents at the rate of 30% (Including an income tax of 12.8% and social contributions at the overall rate of 17.2%) or to taxation at the progressive income tax scale if you opt for this scheme when filling in your income tax return.
**[Shareholders must be aware that the information provided is simply a summary of the tax system applicable to them in the current state of tax law, and that their specific situation will need to be examined with their tax advisor]