The end of the inconsistency of a double taxation

The update of the BOFiP (French Tax official database) dated December 20, 2019 has confirmed the end of the tax inconsistency that affected capitalization contracts subscribed by individuals in case the subscriber wanted to buy off a part of the contract after their transmission by gift or inheritance. Pascal JULIEN SAINT-AMAND and Sophie GONSARD review this regime in Solution Notaire Hebdo, and illustrate their remarks with a numerical example.

This study is only available in French.