Description

In partnership with Drive Innovation Insights The legal and tax context of wealth management is particularly evolving. Wealth taxation has recently been marked by two major developments: the introduction of the single flat-rate levy (PFU) and the abolition of the wealth solidarity tax (ISF) replaced by the real estate wealth tax (IFI). . These developments must now be integrated into any tax optimization strategy. Furthermore, the withholding tax comes into force in 2019 and modifies the terms of tax payment. We have designed this training on wealth taxation for players in the wealth management market and individual relationship managers to enable them to provide the best advice.

Who is this training for ?

For whom ?

Manager and collaborator of wealth manager, account manager or any other person wishing to control wealth taxation: holding, capital gains and transmission.

Prerequisites

Training objectives

Apply the latest tax provisions in terms of income tax.

Use tax optimization techniques and tax exemption tools.

Calculate and optimize the IFI.

Master the taxation of the transfer of assets.

Integrate the latest tax developments linked to the finance law.

Training program

• Mastering income tax (IR)
  • - Taxation of savings products.
  • - Taxation of dividends.
  • - Transportable capital gains.
  • - PFU or option for the scale.
  • - Land income: micro-land tenure; real regime and treatment of deficits.
  • - Income from non-professional furnished rental.
  • - The most -real estate values.
• Use IR optimization levers
  • - Attachment or detachment of children.
  • - Map deductions and reductions.
  • - Capping tax loopholes.
  • - Optimize your real estate investments by using existing tax systems.
  • - Arbitrate your financial investments.
  • - Reduce your taxable income: PEA, PERP, life insurance.
• Determine the real estate wealth tax The base made up of real estate assets and rights held directly or indirectly. Property excluded and exempt from the IFI.
  • - Deductible debts.
  • - Property assessment.
  • - Calculation, declaration and payment.
• Master the tax aspects of wealth transfer
  • - Transmission of assets within the framework of an inheritance: rules of inheritance; calculation of rights; specificities: unprepared transmission, absence of spouse, degree of relationship...
  • - Taxation of donations.
  • - Life insurance: the beneficiary clause; termination of the contract by death.
• Taxation developments linked to the finance law
  • - The latest developments in wealth tax regulations.