Tax-free dividends for a SARL?

EuroYoda
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I’m confused because a lot of what I’m reading suggests that setting up a SARL or EURL is the best route for my situation. That is, paying myself a small salary and then withdrawing the dividends and paying incorporation tax, plus CSG on the latter at the end of the year. With the incorporation tax being 15% up to 38k euros and then 33% above 38k. Various people keep telling me that the first 40% of the dividend is tax free, but I can’t see any evidence of this online. Was this something that used to exist but no longer does?

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