Module 19 min918 wordsFree — no account
Eight years, with a 150 000 € threshold on top
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 73 words · 1 min
Worked example
Why Mrs Aubert is not wholly at 7.5 %
A twelve-year-old policy, 180 000 € of premiums paid. The fraction of premiums not exceeding 150 000 € opens the reduced rate: the income attached to it is taxed at 7.5 %. The income attached to the remaining 30 000 €, a sixth of the total, stays at 12.8 %. Social levies apply at 17.2 % on the whole of the income, without distinction.
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