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French investment taxation for individuals — PEA, CTO, assurance-vie, PER, crypto, dividends, interest, capital gains optimization.
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| name | fr-fiscalite-investissement |
| description | French investment taxation for individuals — PEA, CTO, assurance-vie, PER, crypto, dividends, interest, capital gains optimization. |
| version | 1.0.0 |
| last-updated | 2026-04-20 |
| model_tested | claude-sonnet-4-6 |
| category | finance |
| platforms | ["claude-code","codex","gemini-cli","cursor","copilot","windsurf","cline"] |
| language | fr |
| geo_relevance | ["fr"] |
| priority | medium |
| dependencies | {"mcp":[],"skills":["fr-fiscalite-particulier"],"apis":[],"data":[]} |
| update_sources | [{"url":"https://bofip.impots.gouv.fr","check_frequency":"yearly","last_checked":"2026-04-20"}] |
| license | MIT |
AVERTISSEMENT : Ne constitue pas un conseil en investissement ou fiscal. Consultez un CGP ou expert-comptable.
| Enveloppe | Fiscalite apres delai | Plafond | Sortie | Ideal pour |
|---|---|---|---|---|
| PEA | 17.2% PS apres 5 ans | 150 000 EUR | Libre apres 5 ans | Actions EU long terme |
| CTO | 30% PFU (ou bareme) | Illimite | Libre | Actions monde, options |
| Assurance-vie | 24.7% apres 8 ans (< 150K) | Illimite | Libre (rachat) | Diversification, succession |
| PER | Deductible a l'entree, impose a la sortie | 10% revenus | Retraite (sauf exceptions) | TMI elevee, defiscalisation |
| Livret A | Exonere | 22 950 EUR | Libre | Epargne securite |
| LDDS | Exonere | 12 000 EUR | Libre | Complement Livret A |
| TMI | PFU (30%) | Bareme + PS (17.2%) | Choix optimal |
|---|---|---|---|
| 0% | 30% | 17.2% | Bareme |
| 11% | 30% | 28.2% | Bareme |
| 30% | 30% | 47.2% | PFU |
| 41% | 30% | 58.2% | PFU |
| 45% | 30% | 62.2% | PFU |
Attention : le choix bareme est global (s'applique a tous les revenus du capital de l'annee).
| Element | Regle |
|---|---|
| Taux | PFU 30% ou bareme progressif (option globale) |
| Seuil declaration | Cessions > 305 EUR/an |
| Calcul plus-value | Prix cession - (Prix total acquisition x Prix cession / Valeur totale portefeuille) |
| Methode | Prix moyen pondere d'acquisition (PMP) |
| Obligation declarative | Comptes sur plateformes etrangeres : formulaire 3916-bis |
| Staking/airdrops | Imposes comme BNC si habituels, sinon a la cession |
Portefeuille : 10 000 EUR investis, valeur actuelle 25 000 EUR
Cession de 5 000 EUR
Plus-value = 5 000 - (10 000 x 5 000 / 25 000)
Plus-value = 5 000 - 2 000 = 3 000 EUR
Impot PFU = 3 000 x 30% = 900 EUR
| Duree | Versements < 150K EUR | Versements > 150K EUR |
|---|---|---|
| < 4 ans | 30% PFU | 30% PFU |
| 4-8 ans | 30% PFU | 30% PFU |
| > 8 ans | 7.5% IR + 17.2% PS = 24.7% | 12.8% IR + 17.2% PS = 30% |
Abattement annuel (apres 8 ans) : 4 600 EUR (celibataire) / 9 200 EUR (couple).
Succession : abattement de 152 500 EUR par beneficiaire (versements avant 70 ans).