professions judiciaires et juridiques – Assujettissement aux cotisations sociales des dividendes versés par une SEL

This written question asks about the rules for social security contributions on dividends paid by a SEL (Société d'Exercice Libéral) in France. It seeks clarification on how these payments are treated for social security purposes. The question affects professionals operating within liberal professions structured as SELs, potentially impacting their net income and social security coverage.