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Article

French

ID: <

10670/1.63qsli

>

Where these data come from
Inclusion in the basis of assessment of the ISF of the capitalisation value of a temporary annuity

Abstract

National audience where the conclusion of a non-repayable life insurance contract gives rise to a right for the holder to receive a temporary annuity, the capitalisation value of that annuity is included in the taxpayer’s assets and must be included in the basis of assessment of the wealth tax.

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