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Taxation of savings bonds: taxes, levies and capital gains
By Raphaël MORENON18 August 2025La fiscalité des bons de caisse a connu une simplification bienvenue, unifiant le traitement des intérêts perçus, qualifiés de revenus de créances. Pour les épargnants, cette clarification est essentielle afin de mesurer le rendement net de leur placement. Longtemps complexe, le régime a été harmonisé, mais il convient de bien en comprendre les mécanismes pour éviter toute mauvaise surprise. Pour une vision d'ensemble de cet instrument financier, vous pouvez consulter notre guide complet sur les bons de caisse. L'imposition des produits des bons de caisse : revenus de créance Pour les personnes physiques domiciliées en France, les intérêts générés par les bons de caisse sont traités comme des revenus de capitaux mobiliers. Depuis les réformes successives, le régime par défaut est celui du prélèvement forfaitaire unique (PFU), mais une option pour l'imposition au barème progressif de l'impôt sur le revenu reste possible. Le principe du barème progressif de l'impôt sur…
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> The practice of seizing propertyA practical, chronological and exhaustive study of the implementation of a property seizure procedure.
We put all our expertise to work to achieve a simple objective: to prevent a property seizure.
Banker's liability for the safe-deposit box: obligations, proof and grounds for exemption
Renting a safe deposit box from a bank is often seen as the ultimate in security for your most precious possessions. This confidence is based on the image of solidity and inviolability projected by banking establishments. However, in the event of a claim, a theft or simply an inability to access your...Bank safe deposit box contract: complete legal guide (nature, formation, rights and obligations)
The bank safe deposit box is often perceived as an absolute security solution for the most valuable assets. While this image is partly justified, the contractual relationship between the customer and his bank is much more complex than simply renting a secure space. It is a specific service, governed...Portfolio management company and securitisation custodian: status, duties and legal responsibilities
When setting up a securitisation transaction, a robust legal framework and clear roles are essential to secure the investment and guarantee market confidence. This powerful financial mechanism relies on the coordinated involvement of players with well-defined and strictly regulated functions. These include the company...Securitisation company and securitisation mutual fund: comparative legal regimes and specific features
Securitisation is a sophisticated financing mechanism that transforms illiquid assets into tradable financial securities. At the heart of this operation is a legal entity, the securitisation undertaking, whose choice of form is not insignificant. Under French law, there are two types of structure: the...Types of risk exposure of securitisation vehicles: typology and legal regime
Securitisation is a sophisticated financing mechanism that transforms illiquid assets into financial securities that can be traded on the markets. At the heart of this financial engineering is the securitisation vehicle (SPV), a dedicated structure whose role is not limited to simply buying receivables....Legislative developments in securitisation in France: a detailed history of reforms
Few financial mechanisms are as markedly dual as securitisation. A powerful financing tool for companies, securitisation has also become synonymous with the 2008 financial crisis. This complex reputation masks a rich legal reality and a constantly evolving body of French law...Vouchers: the complete legal guide to their nature, system and use
Although they are sometimes overlooked by entrepreneurs as a financing instrument, savings bonds are a highly flexible legal tool for cash management. Its rules, which have been thoroughly modernised over the last decade, have clarified its nature and conditions of use, making it an attractive alternative to financing...Card acceptance contract: issuer-supplier relations and obligations
Payment by bankcard has become so commonplace for retailers that it is almost invisible. Yet behind every transaction lies a precise contractual framework: the acceptance contract. This document, which binds the supplier to the card issuer, governs all their relations, from the moment the...Card payments: issuance, irrevocability and merchant obligations
Paying by bankcard has become an everyday gesture, a mechanism so well oiled that we forget the underlying legal complexity. Yet every transaction, whether carried out in a local shop or on the internet, is an act that involves several parties and is governed by precise rules. This act,...Bank card fraud: liability and criminal penalties
Bankcards have become the preferred means of payment in France, but their popularity has been accompanied by increased exposure to the risk of fraud. Faced with this reality, the legislator has put in place a precise legal framework to share out the responsibilities between the cardholder, his bank and the credit card companies....
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