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Practical Income Manual 2020.

Chapter 5. Investment income

  1. Investment income: general questions
  2. Income to be integrated into the savings tax base
  3. Income to be integrated into the general tax base
  4. Valuation of income from movable capital in kind
  5. Individualization of income from movable capital
  6. Temporary allocation of income from movable capital
  7. Practical case
  8. Summary table: Taxation of life or disability insurance contracts and capitalization operations