HOW WILL THE TAX APPLICABLE TO THE DIVIDEND RECEIVED IN 2011 CHANGE?
■ social security charges on income will increase from 12.1% to 12.3%, which breaks down as follows: 8.2% CSG (general welfare contribution), 0.5% CRDS (social debt repayment contribution), 2.2% social security charge (versus 2% previously), 0.3% CAPS (additional social contribution) and 1.1% CRSA (earned income supplement). ■ the flat-rate withholding tax (PFL) will rise from 18% to 19%.