Exit the amendment on super-dividends. The government did not retain the idea of a dividend surcharge that exceeded the average too much. In return, to spare the Modem deputies at the origin of the discarded amendment thanks to 49.3, the government is considering a super-participation or a super-interesting punctual.
By forcefully passing the 2023 budget during its first reading in the National Assembly, by drawing 49.3, the government has bypassed the amendment taxing super-dividends. Amendment nevertheless adopted by the deputies, against the opinion of the government… on the proposal of an ally of the government, the leader of the Modem deputies, Jean-Paul Mattei. His proposal, which therefore achieved consensus in the Assembly before being removed from the text: to introduce a temporary increase of 5 points in the single flat-rate levy [ou flat tax, de 30% au total, avec impt sur le revenu et cotisations sociales, NDLR]bringing it to 35%, on the distributions of income by these large companies 20% higher than the average income distributed between 2017 and 2021. To oblivion…
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Ct government, the message of Bercy is clear: no tax increase. According to information from Echoes, Jean-Paul Mattei did not, however, abandon his quest for greater equity between the taxation of labor and the taxation of capital. He entrusts to Echoes work on a plan B: a system where, in the event of super-dividends, there would be no additional tax but more profit-sharing and bonuses for employees. On the side of the presidential party (Renaissance), still according to The echoesthis idea pleases Pascal Canfin, MEP and in charge of a mission on the sharing of value.
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We must not rush the negotiation of the social partners but it may be an interesting landing strip on the controversy of super dividends, confides a member of the government to the same economic daily. This idea of a super temporary participation must however be clarified, from the point of view of technical feasibility, since it is a question of avoiding modifying the calculation of the participation – complex and registered in the Labor Code – in the emergency. According to the daily The echoesthis boost in participation (and profit-sharing?) in companies affected by super-dividends would have been placed back in Bercy’s priorities for 2023. Before tackling the broader project of overhauling the calculation of the participation.
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