Securities capital gains shares bonds etc

D ' Internet child custody, of the savings to stock income, the French will be likely to see their taxes increase effective January 1. Having approved the budget for social security, the Constitutional Council validated, yesterday evening, that of the State (see below). Of course, it is not general tax increases, as the pounding the Government. But not less than 11 billion additional euros will be taken to respect between households and businesses through a myriad of targeted measures.

What's changing for households

Internet. Until then, offers "triple play" (Internet, fixed phone, cable) were entitled to a reduced VAT (5.5) half of the invoice. It won't be the case starting January 1: VAT will be 19.6 on the entire Bill, which will bring EUR 1.1 billion to the State. This should increase the prices of the subscriptions of 2 to 3 euros.

Employment at home. Some 70,000 individuals employers declaring their real wage employee lose the benefit of the deduction of 15 points on employer contributions. For a family employing a guard of children 48 hours per week, paid at the SMIC, the extra cost will reach approximately 240 euros monthly. For financial gain should be limited more than 100 million euros (because individuals will benefit from a larger tax credit the following year).

Marriage. The people who expected to marry from is pacser or divorce in 2011 will no longer make three statements of tax to reduce their cheque to the tax authorities. They will have to opt for a statement, common or separate, on the whole of the year, or 1 billion euros earned for the State.

The income tax. The top of the income tax is raised by 1 point. The income beyond 70.830 euros will be therefore taxed at 41 and not more than 40. The measure to finance pensions, 230 million.

Capital gains. Real estate capital gains - excluding principal residence - will be taxed at 19 compared to 16 today as part of the fixed levy at source. Securities capital gains (shares, bonds, etc.) are also taxed at 19, against 18 today. This complements the increase of 0.2 point of the social levy. The tax exemption proposed to small shareholders who make less than 25.830 euros of capital gains per year is deleted. And dividends open more right at the 50 tax credit limit of 115 euros for a single person (230 euros for a couple).

Shot plane. Households investing in overseas or in the restoration of historical monuments (device Malraux) will lose 10 of their tax benefit. The coup of plane is, in reality, 20 tax niches (rental investment, apartment rental, financing of cinema, real estate of leisure, investments forest, etc.). Green projects are also covered: households who install heat pumps, for example, will be funded up to 36 by the State, instead of 40 today. The installation of double glazing will result in a tax credit of 22, compared to 25. The list of eligible work, evolving every year, will, also, greatly reduced, but by way of circular. Finally, the sum of the tax benefits 20 may not exceed 18,000 euros per household, plus 6 of their taxable income, against 20,000 euros plus 8 of revenue.

EWB SMES. Households that subscribe to the capital of a small business will no longer reduce 50 of their investment of the wealth tax (ISF), against 75 today (direct investment or through a holding company). The right opening investment tax reduction cannot exceed 45,000 euros per household, against 50,000 euros.

What's changing for companies

Tax credit research. Companies investing for the first time in the search, the next year, will have a tax credit increased by 40 (instead of 50 today) and 35 the year following (instead of 40), is a gain of 100 million euros for the State.

Pay savings. The social package on the participation and engagement is increased from 4 to 6, (350 million more). Undertakings with more than 50 employees who pay for the award next year (for the first time or more significantly than the previous year) will no longer entitled to a tax cut. Businesses of less than 50 employees, on the other hand, will see this tax credit of 20 to 30 of newly payments.

Business tax. Companies can no longer split their turnover at the level of their subsidiaries to reduce, or even fully cancel, their taxation in respect of value added (1.5 maximum). SMEs will be not affected, from the point where their turnover does not exceed (the maximum tax bracket threshold) EUR 7.6 million. The measure represents a gain of 160 million. The professions are likely to be, also, a slight increase of tax: Commons who so wish may impose a minimum tax, between 200 and 6,000 euros, for enterprises conducting over 100,000 euros of sales business.

Relief of loads. 13Emois and premiums paid next year will be integrated into the calculation of the relief of loads, which will deprive companies of EUR 2 billion.

Insurance. The incomes of all life insurance contracts will be submitted to the CSG each year, and not to the outcome for some contracts. Insurers will pay an exceptional tax of 10 (EUR 1 billion) on their "reserve accumulation", to catch up with the lost profits tax for the years past. Finally, health contracts so-called "responsible" insurance, mutual and provident institutions do more will lead to a complete exemption from tax of insurance (7), but only 3.5. Created in 2005, these ultra-majoritaires contracts encourage not to repay the penalties put in place to enforce the course of care. Cost (1.1 billion) will be passed on to tariffs.