Skip to main content
2021 Wealth Tax practical guide.

Gross equity training: Rules for valuing assets and rights

  1. 1. Real estate
  2. 2. Assets and rights relating to economic activities
  3. 3. Deposits in a checking or savings account, in the demand or in the term, financial accounts and other types of account deposits
  4. 4. Securities representing the transfer of equity to third parties
  5. 5. Securities representing the participation in equity of any type of entity
  6. 6. Life insurance
  7. 7. Temporary or life annuities
  8. 8. Vehicles, jewellery, luxury leather, vessels and aircraft
  9. 9. Art and antiquities objects
  10. 10. Real rights of use and enjoyment (excluding those that, if applicable, fall on the taxpayer's habitual residence)
  11. 11. Administrative concessions
  12. 12. Intellectual and industrial property rights
  13. 13. Contractual options
  14. 14. Virtual currencies
  15. 15. Other goods and rights of economic content