Focused mainly on the creation of a carbon tax and the elimination of business tax, parliamentary debates on the Finance Act 2010 eventually led to partial alterations of pre-existing tax measures:
Firstly, the amount of global cap on tax shelters is now 20 000 and 8% of taxable income.
Then, the rate of tax reduction plan Scellier is maintained at 25% in 2010 and will be gradually decreased until 2012 with the possibility to be increased in accordance with the label goods Building Low Consumption (BBC).
Finally, parliamentarians have relaxed the rules relating to investment in residential tourism in rural revitalization zone to reflect the failure of operators. In terms
taxation of capital gains made beaver securities, social security contributions are not only due in case of exceeding the annual sale (€ 25,380 in 2009) but now from the first euro. Ditto for the benefit of retirement subject to tax on income which previously were from 3050 €. Life Insurance
side, since 1 January 2010, when settlement of a life insurance policy in units of counts per death, the accumulated income are now subject to payroll taxes at rates of 12.1%, regardless the date of signing the contract. Finally
relatively little change, but one observation, make the most of 2010 to conduct investment transactions with a reduced maximum tax rate of credit and attractive.
Erwin MARZOLF
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