Flat-rate tax or progressive scale: How to choose?
Investment income, i.e. essentially dividends and interest, as well as capital gains realised on the sale of...
Individuals resident for tax purposes in France
Investment income, i.e. essentially dividends and interest, as well as capital gains realised on the sale of transferable securities on or after 1 January 2018 are, by default, subject to income tax at a flat rate of 12.8%, plus social security contributions at 17.2%, i.e. a total rate of 30%, also referred to as the flat-rate tax (PFU – prélèvement...
Flat-rate tax or progressive scale: How to choose?