{"id":37354,"date":"2025-07-10T15:30:28","date_gmt":"2025-07-10T13:30:28","guid":{"rendered":"https:\/\/www.fbf.fr\/fr\/?p=37354"},"modified":"2025-07-10T15:32:46","modified_gmt":"2025-07-10T13:32:46","slug":"imposition-a-la-source-des-dividendes-percus-par-les-non-residents-la-fbf-auditionnee-par-la-commission-des-finances","status":"publish","type":"post","link":"https:\/\/fbf.fr\/fr\/imposition-a-la-source-des-dividendes-percus-par-les-non-residents-la-fbf-auditionnee-par-la-commission-des-finances\/","title":{"rendered":"Imposition \u00e0 la source des dividendes per\u00e7us par les non-r\u00e9sidents : la FBF auditionn\u00e9e par la Commission des finances"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u00c0 l\u2019invitation du pr\u00e9sident de la Commission des finances de l\u2019Assembl\u00e9e nationale, Eric Coquerel, la F\u00e9d\u00e9ration bancaire fran\u00e7aise a pr\u00e9sent\u00e9 le 8 juillet les \u00e9l\u00e9ments qui permettent d\u2019\u00e9clairer le sujet de l\u2019imposition \u00e0 la source des dividendes per\u00e7us par les non-r\u00e9sidents.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette audition a permis de rappeler, d\u00e8s son <a href=\"https:\/\/fbf.fr\/uploads\/2025\/07\/Audition_FBF_20250708.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">propos introductif<\/a>, que l\u2019action de la FBF, dans le plein respect du Parlement et du pouvoir ex\u00e9cutif, s\u2019est faite en toute transparence : ses interventions suite \u00e0 la loi de finances pour 2025 se sont mat\u00e9rialis\u00e9es par deux courriers \u00e0 la Direction g\u00e9n\u00e9rale de finances publiques du <a href=\"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises-analyse-de-la-fbf\/\">17 f\u00e9vrier 2025<\/a> et du <a href=\"https:\/\/fbf.fr\/fr\/nouvelles-modalites-de-taxation-sur-les-actions-francaises\/\">2 juin 2025<\/a>, simultan\u00e9ment publi\u00e9s sur son site internet. Ces courriers d\u00e9taillent la mani\u00e8re dont les banques appliquent la loi de finances vot\u00e9e et promulgu\u00e9e, et sollicitent toutes remarques \u00e0 cet \u00e9gard.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La FBF a ensuite expos\u00e9 la r\u00e9alit\u00e9 de ces op\u00e9rations de pr\u00eats emprunts de titres et de d\u00e9riv\u00e9s sur actions fran\u00e7aises, au service du financement des entreprises. Ces op\u00e9rations l\u00e9gitimes apportent une liquidit\u00e9 indispensable au bon fonctionnement des march\u00e9s r\u00e9glement\u00e9s, et donc \u00e0 l\u2019attractivit\u00e9 de la place fran\u00e7aise pour les entreprises et au renforcement de leurs fonds propres.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S&rsquo;agissant des op\u00e9rations frauduleuses, elles doivent naturellement \u00eatre sanctionn\u00e9es, sous le contr\u00f4le des tribunaux. La F\u00e9d\u00e9ration a d\u00e9montr\u00e9 que les chiffres de 33 mds\u20ac sur 20 ans qui circulent, sont issus d\u2019une \u00e9tude allemande dont les hypoth\u00e8ses sont totalement erron\u00e9es. Par ailleurs, les 4,5 mds \u20ac de redressements cit\u00e9s par Bercy sont la somme de tous les redressements, p\u00e9nalit\u00e9s, int\u00e9r\u00eats de retard, en cumul depuis 2017. Ils peuvent faire l\u2019objet de contestations devant les tribunaux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La FBF a \u00e9galement illustr\u00e9 les premiers effets tangibles de la loi de finances pour 2025 qui, d\u00e8s sa mise en \u0153uvre, a r\u00e9duit le volume des op\u00e9rations sur actions fran\u00e7aises pour les produits d\u00e9riv\u00e9s. Car le flou du nouveau cadre a conduit \u00e0 ce que se d\u00e9roulent d\u00e9sormais \u00e0 l\u2019\u00e9tranger les op\u00e9rations les plus importantes pour les investisseurs, celles sur les indices fran\u00e7ais ou europ\u00e9ens. Ceci est particuli\u00e8rement dommageable au moment o\u00f9 est lanc\u00e9e l\u2019Union d\u2019Epargne et d\u2019Investissement et o\u00f9, pour financer la croissance et les transitions europ\u00e9ennes, notre continent doit pouvoir mobiliser toutes les sources de financement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La F\u00e9d\u00e9ration bancaire fran\u00e7aise se tient \u00e0 la disposition des autorit\u00e9s pour proposer des solutions qui permettent la pr\u00e9servation des recettes publiques et le maintien d\u2019une souverainet\u00e9 fran\u00e7aise et europ\u00e9enne du financement des entreprises cot\u00e9es.<br><br><em><a href=\"https:\/\/videos.assemblee-nationale.fr\/video.17261132_686d288cc6b65.commission-des-finances--m-eric-lombard-ministre-de-l-economie--representants-de-la-federation-b-8-juillet-2025\" target=\"_blank\" rel=\"noreferrer noopener\">Le replay de l&rsquo;audition est disponible sur le site de l&rsquo;Assembl\u00e9e nationale.<\/a><\/em><\/p>\n\n\n<div class=\"postAttachment\"><div class=\"postAttachment__wrapper\"><div class=\"postAttachment__info\"><p class=\"postAttachment__name\">Audition devant la Commission des Finances de l\u2019Assembl\u00e9e nationale le 8 juillet 2025 : Propos liminaire de la FBF<\/p><p class=\"postAttachment__fileSize\">976,9 Ko<\/p><\/div><a class=\"postActions__action postActions__action--big clickEvent postAttachement_link\" data-wp-interactive=\"fbf\/tracking\" data-wp-context=\"{&quot;category&quot;:&quot;file&quot;,&quot;action&quot;:&quot;download&quot;,&quot;label&quot;:&quot;Audition devant la Commission des Finances de l\u2019Assembl\u00e9e nationale le 8 juillet 2025 : Propos liminaire de la FBF&quot;}\" data-wp-on--click=\"actions.push\" data-eventcategory=\"file\" data-eventaction=\"download\" data-eventlabel=\"Audition devant la Commission des Finances de l\u2019Assembl\u00e9e nationale le 8 juillet 2025 : Propos liminaire de la FBF\" href=\"https:\/\/fbf.fr\/uploads\/2025\/07\/Audition_FBF_20250708.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"postActions__label\">T\u00e9l\u00e9charger Audition devant la Commission des Finances de l\u2019Assembl\u00e9e nationale le 8 juillet 2025 : Propos liminaire de la FBF<\/span><svg role=\"presentation\" class=\"postActions__icon\" width=\"14\"><use href=\"#download\" xlink:href=\"#download\"\/><\/svg><\/a><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019invitation du pr\u00e9sident de la Commission des finances de l\u2019Assembl\u00e9e nationale, Eric Coquerel, la F\u00e9d\u00e9ration bancaire fran\u00e7aise a pr\u00e9sent\u00e9 le 8 juillet les \u00e9l\u00e9ments qui permettent d\u2019\u00e9clairer le sujet de l\u2019imposition \u00e0 la source des dividendes per\u00e7us par les non-r\u00e9sidents. Cette audition a permis de rappeler, d\u00e8s son propos introductif, que l\u2019action de la [&hellip;]<\/p>\n","protected":false},"author":72,"featured_media":37357,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","views":5069,"viewed_at":"1778494710"},"categories":[1585,3440,3348,3321,1582],"tags":[3338,3272],"class_list":["post-37354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-fiscalite","category-industrie-bancaire-francaise","category-mots-cles","category-rubrique-newsroom","tag-fiscalite","tag-industrie-bancaire-francaise"],"yoast_head":"<title>Imposition \u00e0 la source des dividendes per\u00e7us par les non-r\u00e9sidents : la FBF auditionn\u00e9e par la Commission des finances - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)<\/title>\n<meta name=\"description\" content=\"\u00e9l\u00e9ments qui permettent d\u2019\u00e9clairer le sujet de l\u2019imposition \u00e0 la source des dividendes per\u00e7us par les non-r\u00e9sidents.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fbf.fr\/fr\/imposition-a-la-source-des-dividendes-percus-par-les-non-residents-la-fbf-auditionnee-par-la-commission-des-finances\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition \u00e0 la source des dividendes per\u00e7us par les non-r\u00e9sidents : la FBF auditionn\u00e9e par la Commission des finances - 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