Fiscalité – Riviera Wealth Management

PER 2026: Maximise Your Contributions Before 31 December

France's PER retirement savings plan offers immediate tax deductibility of up to 45% of contributions. How to calculate your available ceiling, mobilise carry-forward allowances and optimise your contributions before 31 December 2026.

août 11, 2026

The Capitalisation Contract: the overlooked envelope for optimising your estate transfer

The capitalisation contract shares the favourable tax advantages of life insurance after 8 years, but stands apart through its unique estate transfer specificities: gifting with preserved tax seniority, accessibility to legal entities, and exclusion from exit tax.

août 8, 2026

France’s New Unproductive Wealth Tax (IFI-I): What You Need to Know in 2026

France's 2026 Finance Act transforms the IFI into IFI-I: artworks, jewellery, vacant properties and holding companies are now in the taxman's sights. Key rates, new levies and strategies to implement before year-end.

août 6, 2026

Temporary Usufruct: Reducing Wealth Tax, Transferring Income and Planning Succession

A temporary usufruct transfers usufruct rights over an asset for a fixed term, valued at 23% per 10-year period (Art. 669 CGI). An underused French planning tool to reduce IFI wealth tax, shift income to lower-bracket beneficiaries, and prepare succession at low cost.

août 1, 2026

FIP and FCPI 2026: Reducing Income Tax by Investing in French SMEs

FIP and FCPI funds: how to reduce income tax by up to €12,000 by investing in French SMEs. Rates, caps, fund selection and wealth strategy for 2026.

juillet 28, 2026

French Forest Investment Funds (GFI) in 2026: Triple Tax Advantage, IFI Exemption and Succession Planning

The French GFI (Groupement Forestier d'Investissement) combines three simultaneous tax advantages: an 18% income tax reduction at subscription, a 75% IFI wealth tax exemption, and an uncapped 75% Monichon succession abatement. In 2026, discover why high-net-worth investors systematically include this tangible forest asset in their wealth strategy.

juillet 23, 2026

Catégorie : Fiscalité