{"slug":"us-dividend-tax-for-french-investors","qid":"spy_annuel","label":"spy_annuel","post_title":"us-dividend-tax-for-french-investors","post_url":"/blog/lang/fr/us-dividend-tax-for-french-investors#q-spy_annuel","columns":["annee","rendement_brut_pct","rendement_net_pfu_pct"],"rows":[{"annee":"2018","rendement_brut_pct":2.04,"rendement_net_pfu_pct":1.38},{"annee":"2019","rendement_brut_pct":1.75,"rendement_net_pfu_pct":1.18},{"annee":"2020","rendement_brut_pct":1.52,"rendement_net_pfu_pct":1.03},{"annee":"2021","rendement_brut_pct":1.2,"rendement_net_pfu_pct":0.82},{"annee":"2022","rendement_brut_pct":1.65,"rendement_net_pfu_pct":1.12},{"annee":"2023","rendement_brut_pct":1.4,"rendement_net_pfu_pct":0.95},{"annee":"2024","rendement_brut_pct":1.21,"rendement_net_pfu_pct":0.82},{"annee":"2025","rendement_brut_pct":1.07,"rendement_net_pfu_pct":0.72}],"shape":"ranking","sql":"WITH\ndividendes AS\n(\n    SELECT\n        toYear(ex_dividend_date) AS an,\n        sum(montant)             AS dividende_annuel\n    FROM\n    (\n        SELECT\n            ex_dividend_date,\n            max(toFloat64(cash_amount)) AS montant\n        FROM global_markets.stocks_dividends\n        WHERE ticker = 'SPY'\n          AND currency = 'USD'\n          AND ex_dividend_date >= '2018-01-01'\n          AND ex_dividend_date <  toStartOfYear(today())\n        GROUP BY ex_dividend_date\n    )\n    GROUP BY an\n),\ncloture AS\n(\n    SELECT\n        toYear(date)                   AS an,\n        argMax(toFloat64(close), date) AS cours_fin_annee\n    FROM global_markets.stocks_daily_aggs\n    WHERE ticker = 'SPY'\n      AND date >= '2018-01-01'\n      AND date <  toStartOfYear(today())\n    GROUP BY an\n)\nSELECT\n    toString(d.an)                                                 AS annee,\n    round(100 * d.dividende_annuel / c.cours_fin_annee, 2)         AS rendement_brut_pct,\n    round(100 * d.dividende_annuel * 0.678 / c.cours_fin_annee, 2) AS rendement_net_pfu_pct\nFROM dividendes AS d\nINNER JOIN cloture AS c ON c.an = d.an\nORDER BY annee","computed_at":"2026-10-03T15:18:03.748586+00:00","elapsed":0.106215846}