{"id":188,"date":"2026-07-08T10:32:30","date_gmt":"2026-07-08T10:32:30","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/?page_id=188"},"modified":"2026-10-07T11:34:45","modified_gmt":"2026-10-07T09:34:45","slug":"impots-sur-le-revenu-pour-les-entreprises-en-allemagne","status":"publish","type":"page","link":"https:\/\/www.consultinghouse.eu\/fr\/solutions\/business-incorporation\/german-taxes\/german-company-taxation\/german-income-tax-for-corporates\/","title":{"rendered":"Imp\u00f4t allemand sur les soci\u00e9t\u00e9s"},"content":{"rendered":"<section style=\"--ch-customer-hero-bg:#f4f8fb;--ch-customer-hero-overlay:0.00;--ch-customer-hero-position:center center;--ch-customer-hero-image:url(&#039;https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/ConHeaderSolutions_05.jpg&#039;)\" class=\"ch-customer-hero ch-customer-hero--image ch-customer-hero--layout-split ch-customer-hero--text-dark fs-section alignfull wp-block-acf-ch-customer-hero\">\n\t\n\t<div class=\"fs-container ch-customer-hero__inner\">\n\t\t\t\t<div class=\"ch-customer-hero__main\">\n\t\t\t\t\t\t\t<p class=\"fs-kicker ch-customer-hero__eyebrow\">Solutions<\/p>\n\t\t\t\n\t\t\t\t\t\t\t<h1 class=\"ch-customer-hero__heading\">Imp\u00f4t allemand sur les soci\u00e9t\u00e9s<\/h1>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-customer-hero__text\"><p>L\u2019imp\u00f4t sur le revenu des soci\u00e9t\u00e9s est obligatoire pour toutes les soci\u00e9t\u00e9s, telles que la soci\u00e9t\u00e9 anonyme (AG) ou la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (GmbH).<\/p>\n<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-customer-hero__actions\">\n\t\t\t\t\t<a class=\"fs-button ch-customer-hero__button\" href=\"https:\/\/www.consultinghouse.eu\/fr\/contact\/\" target=\"_self\">PRENDRE RENDEZ-VOUS POUR UNE CONSULTATION<\/a>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\n\t\t\n\t\t\t\t\t<figure class=\"ch-customer-hero__split-media\">\n\t\t\t\t<img decoding=\"async\" width=\"1920\" height=\"900\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/ConHeaderSolutions_05.jpg\" class=\"ch-customer-hero__split-image\" alt=\"\" fetchpriority=\"high\" loading=\"eager\" \/>\t\t\t<\/figure>\n\t\t\t<\/div>\n<\/section>\n\n\n<section style=\"--ch-block-bg:#f4f8fb;--ch-block-text:#16212b\" class=\"ch-image-card-grid ch-image-card-grid--color fs-section alignfull ch-image-card-grid--cols-4 align wp-block-acf-ch-image-card-grid\">\n\t<div class=\"fs-container\">\n\t\t\t\t\t<header class=\"ch-image-card-grid__header\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"ch-image-card-grid__heading\">Tous les imp\u00f4ts allemands<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/header>\n\t\t\n\t\t\t\t\t<div class=\"ch-image-card-grid__grid\" role=\"list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_German-Market-Expansion-Services-Container1_d42b7d492d.jpg\" class=\"ch-image-card__image\" alt=\"csm_D\u00e9veloppement du march\u00e9 allemand - Conteneur 1_d42b7d492d\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Droits de douane allemands et les r\u00e9glementations d\u2019importation<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">D\u00e9claration d'imp\u00f4ts allemande<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Fiscalit\u00e9 immobili\u00e8re en Allemagne<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">TVA allemande<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Fiscalit\u00e9 des entreprises allemandes<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<section style=\"--ch-block-bg:#f4f8fb;--ch-block-text:#16212b\" class=\"ch-image-card-grid ch-image-card-grid--color fs-section alignfull ch-image-card-grid--cols-4 align wp-block-acf-ch-image-card-grid\">\n\t<div class=\"fs-container\">\n\t\t\t\t\t<header class=\"ch-image-card-grid__header\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"ch-image-card-grid__heading\">Autres taxes des entreprises allemandes<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/header>\n\t\t\n\t\t\t\t\t<div class=\"ch-image-card-grid__grid\" role=\"list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Taxe professionnelle allemande (Gewerbesteuer)<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Taxe professionnelle allemande (Gewerbesteuer)<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Imp\u00f4t sur le revenu des associ\u00e9s de soci\u00e9t\u00e9s de personnes en Allemagne<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Imp\u00f4t allemand sur les soci\u00e9t\u00e9s<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<section style=\"--ch-block-bg:#16212b;--ch-block-text:#ffffff\" class=\"ch-media-section ch-media-section--color fs-section ch-media-section--dark alignfull ch-media-section--profile ch-media-section--media-left ch-media-section--media-image wp-block-acf-ch-media-section\">\n\t\t\t<div class=\"fs-container ch-media-section__profile-wrap\">\n\t\t\t\t\t\t\t<h2 class=\"ch-media-section__profile-heading\">\u00c9crivons ensemble votre r\u00e9ussite<\/h2>\n\t\t\t\n\t\t\t<div class=\"ch-media-section__profile-grid\">\n\t\t\t\t<div class=\"ch-media-section__profile-card\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"ch-media-section__profile-media\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-1024x683.webp\" class=\"ch-media-section__profile-image\" alt=\"Stefan Gr\u00f6nke\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-1024x683.webp 1024w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-300x200.webp 300w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-768x512.webp 768w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait-1536x1024.webp 1536w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/stefan-portrait.webp 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"ch-media-section__profile-details\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"ch-media-section__profile-name\">Stefan Gr\u00f6nke<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"ch-media-section__profile-role\">Conseiller fiscal<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"ch-media-section__profile-contact\">+49 6181 70115 30<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ch-media-section__profile-links\">\n\t\t\t\t\t\t\t\t<a class=\"fs-button\" href=\"mailto:s.groenke@treuhandsolution.de\" target=\"_self\">Envoyer un e-mail<\/a>\t\t\t\t\t\t\t\t<a class=\"fs-button ch-media-section__secondary-button\" href=\"https:\/\/www.consultinghouse.eu\/fr\/contact\/#contact-form\" target=\"_self\">Prendre rendez-vous<\/a>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"ch-media-section__profile-benefits\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"fs-kicker ch-media-section__eyebrow\">Pourquoi nous ?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ch-media-section__text\">\n\t\t\t\t\t\t\t<ul>\n<li>Une solide exp\u00e9rience dans le soutien aux entreprises \u00e9trang\u00e8res pour le d\u00e9veloppement de leurs activit\u00e9s en Allemagne<\/li>\n<li>Le succ\u00e8s de nos clients est notre succ\u00e8s. Notre objectif est de grandir en parall\u00e8le avec nos clients.<\/li>\n<li>Nous sommes une entreprise familiale. Notre vision \u00e0 long terme permet d\u2019adopter une bonne strat\u00e9gie et de prendre de bonnes d\u00e9cisions.<\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\n<section class=\"fs-text-section fs-text-section--base fs-text-section--content fs-text-section--align-left fs-section align wp-block-acf-fs-text-section\">\n\t<div class=\"fs-container fs-text-section__outer\">\n\t\t<div class=\"fs-text-section__inner\">\n\t\t\t\t\t\t\t<header class=\"fs-text-section__header\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"fs-text-section__heading\">La premi\u00e8re \u00e9tape<\/h2>\n\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"fs-text-section__content\">\n\t\t\t\t\t<p>Le taux d\u2019imposition est de 15% pour les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s imposable. L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est payable pour les b\u00e9n\u00e9fices retenus et distribu\u00e9s.<\/p>\n<ul>\n<li>Fiscalit\u00e9 des dividendes : imp\u00f4t sur les plus-values<\/li>\n<li>Fiscalit\u00e9 des dividendes : imp\u00f4t sur le revenu<\/li>\n<li>Surtaxe de solidarit\u00e9<\/li>\n<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<section class=\"fs-text-section fs-text-section--base fs-text-section--content fs-text-section--align-left fs-section align wp-block-acf-fs-text-section\">\n\t<div class=\"fs-container fs-text-section__outer\">\n\t\t<div class=\"fs-text-section__inner\">\n\t\t\t\t\t\t\t<header class=\"fs-text-section__header\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"fs-text-section__heading\">Fiscalit\u00e9 des dividendes : imp\u00f4t sur les plus-values fonci\u00e8res<\/h2>\n\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"fs-text-section__content\">\n\t\t\t\t\t<p>Si une filiale allemande verse des distributions de b\u00e9n\u00e9fices \u00e0 son soci\u00e9t\u00e9 m\u00e8re \u00e9trang\u00e8re (paiement de dividendes), une taxe sur les gains de capital de 25 % doit en principe \u00eatre pay\u00e9e.<\/p>\n<p>Dans le cas d\u2019un accord de double imposition (DTA) existant entre la R\u00e9publique f\u00e9d\u00e9rale d\u2019Allemagne et un pays \u00e9tranger, l\u2019imp\u00f4t sur les plus-values peut \u00eatre pay\u00e9 conform\u00e9ment aux accords conclus dans le cadre de ce DTA. En g\u00e9n\u00e9ral, les dividendes sont impos\u00e9s par un DTA avec un taux d\u2019imposition r\u00e9duit de seulement 5%, 10% ou 15%. Il existe \u00e9galement la possibilit\u00e9 d\u2019exon\u00e9ration de l\u2019imp\u00f4t sur les plus-values.<\/p>\n<p>L\u2019imp\u00f4t sur les plus-values d\u00e9duit en Allemagne (appel\u00e9 imp\u00f4t \u00e0 retenue) peut \u00e9galement \u00eatre cr\u00e9dit\u00e9 au titre de la charge fiscale ext\u00e9rieure de la soci\u00e9t\u00e9 m\u00e8re \u00e9trang\u00e8re. Ainsi, il n\u2019y a pas de double imposition effective. Encore une fois, les dispositions correspondantes sont \u00e9nonc\u00e9es dans les accords de double imposition correspondants.<\/p>\n<p>Si le cr\u00e9ancier de la soci\u00e9t\u00e9 est une soci\u00e9t\u00e9 \u00e9trang\u00e8re, alors 2\/5 de l\u2019imp\u00f4t sur les gains de capital pay\u00e9 serait toujours rembours\u00e9, ind\u00e9pendamment de l\u2019existence ou non d\u2019un DTA.<\/p>\n<p>Dans l\u2019UE, les paiements de dividendes entre une filiale locale et une soci\u00e9t\u00e9 m\u00e8re \u00e9trang\u00e8re sont exon\u00e9r\u00e9s d\u2019imp\u00f4ts \u00e0 partir d\u2019un taux de participation de 10%.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<section class=\"fs-text-section fs-text-section--base fs-text-section--content fs-text-section--align-left fs-section align wp-block-acf-fs-text-section\">\n\t<div class=\"fs-container fs-text-section__outer\">\n\t\t<div class=\"fs-text-section__inner\">\n\t\t\t\t\t\t\t<header class=\"fs-text-section__header\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"fs-text-section__heading\">Fiscalit\u00e9 des dividendes : imp\u00f4t sur le retrait<\/h2>\n\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"fs-text-section__content\">\n\t\t\t\t\t<p>Les b\u00e9n\u00e9fices distribu\u00e9s aux actionnaires priv\u00e9s sont soumis \u00e0 une retenue d\u2019imp\u00f4ts de 25%. Cette retenue d\u2019imp\u00f4ts est acquitt\u00e9e directement \u00e0 la source, c\u2019est-\u00e0-dire par le d\u00e9biteur de l\u2019attribution ou par l\u2019organisme charg\u00e9 de la gestion des fonds, et transf\u00e9r\u00e9e \u00e0 l\u2019administration fiscale.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<section class=\"fs-text-section fs-text-section--base fs-text-section--content fs-text-section--align-left fs-section align wp-block-acf-fs-text-section\">\n\t<div class=\"fs-container fs-text-section__outer\">\n\t\t<div class=\"fs-text-section__inner\">\n\t\t\t\t\t\t\t<header class=\"fs-text-section__header\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"fs-text-section__heading\">Surco\u00fbt de solidarit\u00e9<\/h2>\n\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"fs-text-section__content\">\n\t\t\t\t\t<p>La taxe de solidarit\u00e9 sera ajout\u00e9e \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p>La taxe de solidarit\u00e9 est une taxe sp\u00e9ciale introduite en 1995 dans le cadre du financement de la r\u00e9unification allemande. Elle doit \u00eatre pay\u00e9e par les soci\u00e9t\u00e9s priv\u00e9es comme par les soci\u00e9t\u00e9s publiques.<\/p>\n<p>La surtaxe de solidarit\u00e9 repr\u00e9sente 5,5% du taux d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou d\u2019imp\u00f4t sur le revenu, soit 5,5% de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s de 15%, soit 0,825% pour les soci\u00e9t\u00e9s. L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et la surtaxe de solidarit\u00e9 s\u2019\u00e9l\u00e8vent ainsi \u00e0 15,825 %.<\/p>\n<p>Pour un dividende de 100 000 euros, l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est de 25 % = 25 000 euros. Des 75 000 euros restants, la soci\u00e9t\u00e9 transf\u00e8re une retenue \u00e0 l\u2019imp\u00f4t de 20 %, soit un montant suppl\u00e9mentaire de 15 000 euros \u00e0 l\u2019administration fiscale avant que le dividende ne soit vers\u00e9 \u00e0 l\u2019actionnaire.<\/p>\n<p>Cependant, cette retenue d'imp\u00f4ts est consid\u00e9r\u00e9e comme un paiement anticip\u00e9 de l'imp\u00f4t sur le revenu de l'actionnaire une fois le dividende vers\u00e9, et est donc r\u00e9int\u00e9gr\u00e9e lors du calcul de l'imp\u00f4t sur le revenu de l'actionnaire.<\/p>\n<p>Sur les 75 000 euros restants \u00e0 r\u00e9partir apr\u00e8s le versement des dividendes, seuls 50 % = 37 500 euros sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu ; les autres 37 500 euros sont exon\u00e9r\u00e9s. Supposons que le taux d\u2019imp\u00f4t sur le revenu soit de 35 %, cela donnerait un imp\u00f4t sur le revenu de 13 125 euros sur la moiti\u00e9 imposable.<\/p>\n<p>Cette somme est ensuite d\u00e9duite de l'imp\u00f4t retenu sur le revenu de 15\u00a0000\u00a0euros, qui a \u00e9t\u00e9 per\u00e7u avant le versement du dividende, ce qui permet \u00e0 l'administration fiscale de proc\u00e9der \u00e0 un remboursement d'imp\u00f4ts de 1\u00a0875\u00a0euros. En somme, le d\u00e9tenteur d'actions re\u00e7oit donc un montant de 61\u00a0875\u00a0euros apr\u00e8s d\u00e9duction de l'imp\u00f4t allemand sur le revenu.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\n\n<section style=\"--ch-block-bg:#f4f8fb;--ch-block-text:#16212b\" class=\"ch-image-card-grid ch-image-card-grid--color fs-section alignfull ch-image-card-grid--cols-4 wp-block-acf-ch-image-card-grid\">\n\t<div class=\"fs-container\">\n\t\t\t\t\t<header class=\"ch-image-card-grid__header\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"ch-image-card-grid__heading\">Solutions commerciales connexes<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/header>\n\t\t\n\t\t\t\t\t<div class=\"ch-image-card-grid__grid\" role=\"list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia_4122601_S_946914924c-1.jpg\" class=\"ch-image-card__image\" alt=\"Strat\u00e9gie\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Strat\u00e9gie<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : Strat\u00e9gie\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/strategie\/\" target=\"_self\">Strat\u00e9gie<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Market-Expansion-Services-Distribution-Van2_b92becdd4e.jpg\" class=\"ch-image-card__image\" alt=\"E-commerce\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">E-commerce<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : Commerce \u00e9lectronique\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/e-commerce\/\" target=\"_self\">E-commerce<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia-143159301-S_7b9ba0c18d-1.jpg\" class=\"ch-image-card__image\" alt=\"Employer du personnel en Allemagne\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Employer du personnel en Allemagne<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : L\u2019emploi en Allemagne\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/employer-du-personnel-en-allemagne\/\" target=\"_self\">Employer du personnel en Allemagne<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia_34260685_S_small_2653ed41e8-1.jpg\" class=\"ch-image-card__image\" alt=\"Management\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Management<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : Management\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/gestion\/\" target=\"_self\">Management<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_Fotolia_56057869_M_7513085c7c-1.jpg\" class=\"ch-image-card__image\" alt=\"Croissance\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Croissance<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : Croissance\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/croissance\/\" target=\"_self\">Croissance<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"ch-image-card ch-image-card--image-cover\" role=\"listitem\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"ch-image-card__media\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"375\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/csm_customer-journey-company-distress_a58ded159e-1.jpg\" class=\"ch-image-card__image\" alt=\"Restructuration\" sizes=\"auto, (max-width: 767px) 100vw, (max-width: 1100px) 50vw, 25vw\" \/>\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\n\t\t\t\t\t\t<div class=\"ch-image-card__body\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"ch-image-card__title\">Restructuration<\/h3>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<a aria-label=\"En savoir plus : Turnaround\" class=\"fs-text-link ch-image-card__link\" href=\"\/fr\/solutions\/restructuration\/\" target=\"_self\">Restructuration<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n\n\n<section style=\"--fs-cta-bg:#16212b;--fs-cta-text:#ffffff;--fs-cta-muted:rgba(255, 255, 255, 0.82);--fs-cta-overlay-alpha:0.50;--fs-cta-image:url(&apos;https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/hubfs\/Consultinghouse_23\/Images\/Consultinghouse-Business-Incorporation-Solutions-Germany_01.jpg&apos;);--fs-cta-position-x:center;--fs-cta-position-y:center;\" class=\"fs-cta fs-section align wp-block-acf-fs-cta fs-cta--image fs-cta--fixed fs-cta--dark\">\n\t<div class=\"fs-container fs-cta__inner\">\n\t\t\n\t\t\t\t\t<h2 class=\"fs-cta__heading\">Pour en savoir plus sur la mani\u00e8re dont nous pouvons apporter de la valeur \u00e0 votre entreprise en Allemagne, n'h\u00e9sitez pas \u00e0 nous contacter d\u00e8s aujourd'hui !<\/h2>\n\t\t\n\t\t\n\t\t<a class=\"fs-button\" href=\"\/fr\/contact\/\" target=\"_self\">Contactez-nous<\/a>\t<\/div>\n<\/section>\n\n\n<section style=\"--ch-block-bg:#f4f8fb;--ch-block-text:#16212b\" class=\"ch-split-cta-newsletter ch-split-cta-newsletter--color fs-section alignfull wp-block-acf-ch-split-cta-newsletter\">\n\t<div class=\"fs-container ch-split-cta-newsletter__inner\">\n\t\t<div class=\"ch-split-cta-newsletter__content\">\n\t\t\t\n\t\t\t\t\t\t\t<h2 class=\"ch-split-cta-newsletter__heading\">Le guide \" Comment aller en Allemagne \"<\/h2>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-split-cta-newsletter__text\">\n\t\t\t\t\t<p>Le nouveau guide pour les investisseurs \u00e9trangers s\u2019adressant au march\u00e9 allemand.<\/p>\n<p>Le t\u00e9l\u00e9chargement de la guide n'est actuellement pas disponible.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t<aside class=\"ch-split-cta-newsletter__panel\">\n\t\t\t\t\t\t\t<p class=\"fs-kicker ch-split-cta-newsletter__panel-eyebrow\">Newsletter<\/p>\n\t\t\t\n\t\t\t\t\t\t\t<h3 class=\"ch-split-cta-newsletter__panel-heading\">Nouvelles sur l\u2019expansion du march\u00e9<\/h3>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-split-cta-newsletter__panel-text\"><p>Notre newsletter vous propose les informations dont vous avez besoin. Abonnez-vous d\u00e8s aujourd'hui.<\/p><\/div>\n\t\t\t\n\t\t\t<div class=\"ch-split-cta-newsletter__form\">\n\t\t\t\t\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f191-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"191\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/fr\/wp-json\/wp\/v2\/pages\/188#wpcf7-f191-o1\" method=\"post\" class=\"wpcf7-form init fs-cf7-form\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/fr\/wp-json\/wp\/v2\/pages\/188#wpcf7-f191-o1\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"191\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.2.2\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f191-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"S\u2019abonner\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"fr\"\/><\/form>\n<\/div>\n\t\t\t<\/div>\n\t\t<\/aside>\n\t<\/div>\n<\/section>\n\n\n<section class=\"ch-form-section ch-form-section--contact fs-section alignfull wp-block-acf-ch-form-section\" id=\"contact-form\">\n\t<div class=\"fs-container ch-form-section__inner\">\n\t\t<div class=\"ch-form-section__contact\">\n\t\t\t\t\t\t\t<header class=\"ch-form-section__header\">\n\t\t\t\t\t\t\t\t\t\t\t<p class=\"fs-kicker ch-form-section__eyebrow\">Contact<\/p>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"ch-form-section__heading\">Contactez-nous<\/h2>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"ch-form-section__intro\"><p>Pour en savoir plus sur nos services et sur la mani\u00e8re dont nous pouvons apporter de la valeur \u00e0 nos clients internationaux lors de leurs activit\u00e9s commerciales en Allemagne, veuillez nous contacter en remplissant le formulaire suivant.<\/p>\n<\/div>\n\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"ch-form-section__person\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"ch-form-section__person-details\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"ch-form-section__person-link\" href=\"mailto:info@consultinghouse.eu\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 24 24\"><path d=\"M20 4H4a2 2 0 0 0-2 2v12a2 2 0 0 0 2 2h16a2 2 0 0 0 2-2V6a2 2 0 0 0-2-2Zm0 4-8 5-8-5V6l8 5 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