Distributions of dividends drawn from reserves outside ordinary general meetings: impact on the application of the special regime for parent companies?

Distributions of dividends drawn from reserves outside ordinary general meetings: impact on the application of the special regime for parent companies?

In the case of distributions of dividends drawn from reserves, practitioners must consider the legal and fiscal framework within which they can be distributed, taking into account the operational and calendar constraints of the distributing companies or beneficiaries. By Cyril VANCRAEYNEST and Guillaume DENAIS, lawyers, Fiducial Legal By Lamy This article outlines the legal and fiscal issues raised when they occur outside of the ordinary general meeting. To read the full article, published by Option Finance on 24/10/2024, click HERE.