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The tax base of Article 990 I of the French tac code (CGI) is defined globally at the contract level


The tax base of Article 990 I of the French tac code (CGI) is defined globally at the contract level

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.


Notary

Sophie GONSARD - Althémis Le Vésinet

Sophie GONSARD

Le Vésinet

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