Septembre 2019
When a life insurance contract is only partially covered by Article 990 I of the French CGI, the taxable base is defined globally at the level of the contract before being distributed among the beneficiaries according to their share in the death benefits. To illustrate the stakes of the Montaugé ministerial response, Sophie GONSARD has come up with a practical study case.
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
Public relations manager
