Morning John, Anna is right, the dividends won't be added up to your AE / ME income BUT they will have to be declared on another line which will be taxed totally differently (it then depends on the kind of dividend, is it plus-value, stocks, etc.?).
Just for information, if you are doing multiple activities (declared as such, so for example artisan + sales retail) then your revenue will be added up and the maximum threshold will still be based on the maximum allowed for one of the activities you are doing. In that example, artisan's limit is 33,100€ and retail would be 82,800€ so your total income shouldn't exceed 82,800€ (artisan + retail)... If you are a couple, it is possible to have 2 separate activities though, multiplying by 2 these figures
To get back to your dividend note that the amount you get do matter because if the total household income exceed a certain amount (26,764€ for a single or 53,528€ for a couple) then it is not possible to opt-in for the 'prélèvement libératoire' which means the national taxes will probably be more painful.
As a quick example, if you'd like to calculate your national taxes 'au réel' so not with the 'prélèvement libératoire' here's an example:
- Let's assume a global income of 60,000€ for a couple
- The 'taxable revenue' would be: 60,000 / 2 (couple) so 30,000€
- The first 9,710€ of these 30k€ aren't taxed
- From 9,710 to 26,818 you are taxed at 14% so 2,395€ in that case
- Then from 26,818 to 71,898 it is 30% so 954€ here
- Adding things up you get roughly 3,350€ that you shall multiply be 2 (as you are a couple) to get your total taxes to be paid so 6,700€ in that example.
Hope this make sense, happy to answer any question(s)