The tax authorities claim to take into account the interests of the euro funds for the wealth tax capping

The tax authorities consider that the interests of the euro funds of life insurance contracts must be taken into account fo the capping of the wealth tax. This surprising position seems to contradict decisions of the French Conseil constitutionnel and the Conseil d’Etat.

Sophie GONSARD and Pascal JULIEN SAINT-AMAND, notaires at Althémis Le Vésinet et Althémis Paris, share their surprise.

This study is only available in French.