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You hold financial investments

Investing and reporting my holdings

Understand what the flat tax really costs, compare a PEA with an ordinary securities account according to how long you hold, know what withdrawing from a life-insurance policy triggers after eight years, and report crypto-asset gains without forgetting the social levies. 12 steps, from the investment to the right box on the return.

Start here: Taxing your investment income

Understand: flat tax, PEA or securities account, life insurance, crypto-assets

  1. Step 1 of 12
    CoursePaid individually26 min

    Taxing your investment income

    The single flat-rate levy split into its two tiers — 12.8 % of income tax and 18.6 % of social levies —, the two reduced 17.2 % rates that survive, and the election for the progressive scale worth 833.76 € in the 11 % band. Three modules on 12 000 € of dividends. All the prose is free to read; the case study and quizzes are sold.
  2. Step 2 of 12
    CoursePaid individually26 min

    Choosing between a PEA and a securities account

    One plan per person and three ceilings, one of them overlooked; the five-year income tax exemption that never removes social levies; and the ten-year loss carry-forward the plan knows nothing of. Three modules costing the same 36 000 € gain in both wrappers. All the prose is free to read; the case study and quizzes are sold.
  3. Step 3 of 12
    CoursePaid individually25 min

    Withdrawing from your life insurance policy

    The two clocks that cross — eight years of seniority and 150 000 € of premiums across every policy —, the pro-rata that makes a 20 000 € withdrawal taxable on only 5 454 €, and the annual allowance that expires every year. Three modules on a 110 000 € policy. All the prose is free to read; the case study and quizzes are sold.
  4. Step 4 of 12
    CoursePaid individually25 min

    Declaring gains on crypto-assets

    Forty swaps with no tax at all, a 305 € threshold that tips everything over on the first euro past it, and a 9 000 € sale from a portfolio bought for 24 000 € producing a 1 800 € gain. Three modules and two costed disposals. All the prose is free to read; the case study and quizzes are sold.

Compute: flat tax, PEA and life-insurance taxation, capital gains, social levies

  1. Step 5 of 12
    CalculatorFree result

    French flat tax (PFU) on capital income

    Compute the French flat tax on your investment income: 12.8% income tax + 18.6% social levies, i.e. 31.4%.
  2. Step 6 of 12
    CalculatorFree result

    PEA withdrawal tax calculator

    Before 5 years, a withdrawal closes the plan and the whole net gain is taxed at the flat rate plus social levies; after 5 years the gain is exempt from income tax but the gain share included in the withdrawal still bears social levies, and a partial withdrawal no longer closes the plan.
  3. Step 7 of 12
    CalculatorFree result

    Life insurance withdrawal tax calculator

    Only the gains included in the withdrawal are taxed: 12.8% before 8 years; from 8 years, an allowance of €4,600 (single) or €9,200 (couple) then 7.5% up to €150,000 of premiums and 12.8% above — plus 17.2% social levies on all gains.
  4. Step 8 of 12
    CalculatorFree result

    Capital gains tax on securities calculator

    Enter the sale price and the acquisition cost: the gain is taxed under the flat tax (income tax plus social contributions) or, by election, under the progressive scale with a holding-period allowance for securities acquired before 2018 — both options are compared.
  5. Step 9 of 12
    CalculatorFree result

    Crypto-asset capital gains calculator

    A crypto-asset disposal only uses up a fraction of the portfolio's acquisition cost, in proportion to the share sold: the resulting gain is exempt if your disposals for the year stay under the threshold, otherwise it is taxed under the flat tax or, by election, under the progressive scale — both amounts are compared.
  6. Step 10 of 12
    CalculatorFree result

    CSG-CRDS calculator (France)

    Compute CSG and CRDS by income type — employment, pension or capital — at the current rates.

Report: investment income on the income tax return, crypto-asset gains on form 2086

  1. Step 11 of 12
    FormFree30 min

    French form 2042 — income-tax return

    The annual individual return: deadlines by département, key boxes (salaries, capital, property), annexes, flat-tax vs scale option and mistakes to avoid.
  2. Step 12 of 12
    FormFree40 min

    Form 2086 — gains on disposals of cryptocurrencies

    The annex that details every disposal of digital assets and feeds boxes 3AN and 3BN: €305 threshold of disposal prices, 31.4 % flat tax or scale on election (3CN), deferral of crypto-for-crypto exchanges without a cash balance, loss not carried forward.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French