Février 2018
The introduction of a single flat rate tax on capital income was presented as a tool allowing each investor to have a clear visibility of future taxation. The taxation of financial investments at a single rate does contribute to simplicity, but certain elements of complexity remain to be considered when making comparisons or wealth decisions. Indeed, the effective taxation of an investment is not limited to its tax rate alone but results from the multiplication of a rate by a base. Sophie GONSARD, notaire in Le Vésinet, takes the example of life insurance and real estate capital gains.
This study is only available in French.
Althémis Le Vésinet
Sophie GONSARD is a partner Civil Law notary at Le Vésinet.
She joined the Althémis Group after having spent many years in charge of the engineering division of a wealth management consultancy company. She now oversees the Estate, Family and Estate department.
She co-writes several chapters of the Heritage and Family Law Mementos, as well as the book Assurance-vie by Éditions Francis Lefebvre.
She is a lecturer in the Master in Wealth Management at the University of Paris II Panthéon Assas.
Stéphanie BOHUON
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