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.
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