French Assurance Vie - residents only

Assurance Vie can provide considerable tax advantages in France for residents, as well as being useful for estate planning purposes.

Assurance vie is an investment product in France that has exceptional tax advantages. It is the go to product for most people in France wanting to put money aside in a tax optimised way.

In brief:

  • An investment vehicle for stocks, bonds and money market funds
  • During the first 4 years the “gain” is taxed at a maximum rate of 35%.
  • Between 4 and 8 years, the “gain” is taxed at a maximum rate of 15%
  • After 8 years, withdrawals are tax-free (up to a capital gain of no more than 4600€ annually for a single person or 9200€ annually per couple)
  • Any additional capital gain is taxed at a maximum rate of 7.5%.
  • Capital gains are still subject to social taxes (CSG, CRDS) at 15.5%
  • Do note, if you do not use an Assurance Vie investment vehicle, you will pay your top band rate income tax - plus 15.5% social tax - on all gains, dividends & interest

Upon the policy owner’s death, the proceeds are distributed to the beneficiaries (after social taxes have been paid):

  • Distributions to the spouse or PACS partner are exempt from inheritance tax
  • All other beneficiaries have a specific assurance vie tax-free allowance of 152,500€ each

Request your free consultation to see if French "assurance vie" makes sense for you : CONTACT US

France Home Finance is a fully licensed and insured insurance broker offering French life insurance, French home insurance and tax sheltered savings plans (assurance vie, PERP.)


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