Being a Legrand shareholder means investing in a business with which you have a lasting involvement. We pay special attention to this involvement.
Legrand provides you with the Shareholder's Guide, designed to help you as a shareholder.
Becoming a Legrand shareholder
Being a shareholder of Legrand is investing in the project of a company that is permanently associated. An implication that deserves our special attention. You may choose to hold your Legrand shares in fully registered form, managed registered form, or bearer form.
Keep in touch with you at all times
You are looking for some particular or general information, our Shareholder Relations Department is available Monday to Friday 9 am to 6 pm (Paris time).
From France Metropolitan and DOM free call
(Free call from a landline)
From outside and TOM + 33 (0)3 44 62 43 74
N.B: The Legrand share price is communicated to these numbers by a voice server in the closing hours of service.
Taxation for French residents only
The following information summarizes certain general provisions of current French tax law applicable to individuals who are tax residents of France. This summary is provided for informational purposes only and is not a substitute for an examination of each personal situation. Shareholders are advised to consult their usual tax advisers for information about the tax and social security treatment of their shares.
Dividend per share in €
Dividend per share in €
For the 2014, 2015, 2016 and 2017 fiscal years, refer to the notes below.
In 2014: The distribution of a dividend of €1.10 per share is performed in two separate lines and thus subject to two separate taxation schemes for individual shareholders residing in France:
- In the amount of €0.93, the dividend paid would be considered as taxable income subject to sliding-scale income tax and eligible, for individual shareholders residing in France, for the 40% exemption provided for under Article 158-3-2° of the French Tax Code (Code Général des Impôts). This portion of dividend is, in principle, subject to a compulsory withholding tax of 21% on its gross amount, excluding social security contributions, said levy being attributable to income tax on revenue received during the 2015 fiscal year. However, under article 117 quater of the French Tax Code (Code Général des Impôts), "individual shareholders belonging to a tax household whose reference fiscal income for the penultimate year, as defined in article 1417, section 4, sub-section 1, is less than €50,000 for taxpayers who are single, divorced or widowed or less than €75,000 for taxpayers subject to joint taxation, may request exemption from this levy". Such persons should, on their own initiative, submit a request for exemption according to the conditions set out in article 242 quater of the French Tax Code (Code Général des Impôts). This portion of dividend is also subject to a withholding tax of 15.5% for social security contributions.
- In the amount of €0.17, the dividend payment deducted from the "issue premium" account would be considered as a repayment of paid-in capital within the meaning of article 112-1° of the French Tax Code (Code Général des Impôts), therefore nontaxable for individual shareholders residing in France; it would however reduce the fiscal share cost price by the amount of €0.17 per share.
In 2015: Dividend distribution in respect of 2015 has been effected (as dividend distribution in respect of 2014) by deduction from:
- distributable income in an amount of €0.729 per share on the one hand, and
- the "issue premium" account in an amount of €0.421 per share on the other.
In 2016: Dividend distribution in respect of 2016 has been effected (as dividend distribution in respect of 2014 and 2015) by deduction from:
- distributable income in an amount of €0.791 per share on the one hand, and
- the "issue premium" account in an amount of €0.399 per share on the other.