Focus on the dividends paid by liberal companies
The Court of Cassation recently decided to impose social security contributions on the dividends of SELARL and SELAS, even if they are not directly distributed to the partners. This controversial measure arouses criticism from liberal professional unions, questioning this decision. A decision with major repercussions for independent workers working within these professional companies.
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10 days ago, the Court of Cassation considered that dividends paid by a self-employed company (SELARL OR SELAS) must be subject to social security contributions even if these dividends are not directly distributed to the natural person associated with the professional company (SELARL OR SELAS).
For the Court of Cassation, the dividends were of a professional nature and must be included in the social security contribution base of the independent worker working within the SEL
As a result, the Court of Cassation disregards the legal personality of the SPFPL. Holding or not: it results in being subject to social security contributions on dividends.
Several unions of liberal professionals have requested in recent days a challenge to this judgment of the Court of Cassation.
We will keep you informed of developments related to this decision.