Taxes of solidarity on fortune:

1. DECLARATION:   

It is about a declaratory tax for which the responsibility falls to you.   

If you are fixed there, you must make appear in the active of your inheritance the managed saving at December 31 of the previous year, and if necessary, in the passive the amount of the not refunded advances.   

This information is transmitted to you in the annual statement which to you is addressed each year, at the beginning of February, and which recapitulates the whole of the operations carried out on your adhesion during the past exercise.   

2. PARTICULAR CASE THE LIFE ANNUITIES:   

For the indebted shareholders of taxes of solidarity on Fortune, the life annuities resulting from the adhesions subscribed on a purely basis individual or made up within the framework of collective agreements d´Entreprise governed by l´article 82 of the Code General of the Taxes (life annuities acquired subject to payment) must be declared for their value of capitalization.