Inclusion in the basis of assessment of the ISF of the capitalisation value of a temporary annuity
Disciplines
Article
French
ID: <
10670/1.63qsli>
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.