Is there a tax credit attached to Dexia shares?
The endorsement to the Franco-Belgian Tax Convention fixed the tax credit attached to share dividends originating from Belgium at 15/85 of the amount of the net dividend, or at a rounded-up percentage of 18% of that net dividend. This tax credit, chargeable on the amount of income tax does not vary in relation to tranches of income tax on physical persons. In order for a shareholder of Dexia resident in France to benefit from this tax credit, he must enter on his next tax declaration of all income: The gross amount of dividends received: line DC (ex 0.81 EUR per share for 2006) The amount of tax credit relating thereto: line TA (ex 0.
