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Income Tax - Savings and Investment Income
Verified 08 avril 2021 - Legal and Administrative Information Directorate (Prime Minister)
The tax treatment of income from movable property varies depending on whether it is fixed (bonds, debt securities, etc.) or variable (shares and business shares). Special plans are also available for certain types of investments (share savings plan, life insurance, company savings plan). Regulated savings plans and accounts are exempt from income tax (e.g. A Booklet, Sustainable Development Booklet).
What applies to you ?
Depending on your personal situation, the steps to take may vary.
Veuillez patienter pendant le chargement de la page.
2020 income
Taxable income
Income from the following investments is taxable:
- Government bonds and loans
- Bonds issued by public legal entities (department, municipality, etc.)
- Deposit and Term Accounts
- Tax Bank Books
- Treasury bills and cash bills
- Marketable debt securities (cash note, certificate of deposit, etc.)
- Mutual Fund Shares
Imposition
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UFP) of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
Declaration
To tax return, you can see:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form).
If a pre-filled amount is incorrect, you must correct or complete it.
Taxable income
Income from shares and business shares subject to business tax are taxable.
These revenues are called, as the case may be, dividend or distributed income.
Imposition
The dividend are subject to tax. You can choose between flat tax and the progressive scale.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Flat Pick Option
Revenues are subject to a single flat-rate levy of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will then have abasement of 40%.
You will also need to adjust social (17,20%).
Declaration
To tax return, you can see:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form).
If a pre-filled amount is incorrect, you must correct or complete it.
PEL open before 2018
ELP 12 years or younger
Interest on a LIP under 12 years of age is exempt.
PEL opened for more than 12 years
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UFP) of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
ELP opened in or after 2018
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UFP) of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
CEL open before 2018
Interests of a CEL opened before 1to January 2018 are exempt.
CEL since 2018
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UFP) of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
Taxation of income (dividend and capital gains) of the AAP depends on the date of your withdrawals.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Withdrawal or redemption after 8 years
The life annuity after the expiration ofe The year of the AAP is exempt from income tax.
FYI : life annuity is subject to 17,20% of social levies (CSG, CRDS).
Withdrawal or redemption between 5 years and 8 years
If you do not withdraw or redeem within 5 years of your 1to payment, you are exempt from income tax.
However, the exemption of unlisted securities income shall be capped annually at 10% the amount of such securities.
FYI : the revenues of the 17,20% of social levies (CSG, CRDS).
To tax return, you can see:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form).
If a pre-filled amount is incorrect, you must correct or complete it.
Withdrawal or redemption before 5 years
If you have withdrawn or redeemed before the 5 years of your AAP, the net gain realised since the plan was opened is taxed.
Net gain is the difference between
- the liquidity value of the AAP at the date of withdrawal
- and the amount of payments made to the plan since it was opened.
However, early withdrawals are exempt in certain situations, including:
- Death of Plan Holder
- Allocation of funds to finance the creation or resumption of a company, subject to conditions.
Date of withdrawal or redemption | Net gain tax rate |
|---|---|
Withdrawal before 2 years | 22,5% |
Withdrawal between 2 and 5 years | 19% |
FYI : the revenues of the 17,20% of social levies (CSG, CRDS).
To tax return, you can see:
- Explanatory note (in particular that relating to income from securities and movable capital)
- Practical Brochure of Income Tax
- Supporting documents submitted by paying institutions (IFU form).
If a pre-filled amount is incorrect, you must correct or complete it.
The amounts paid by your employer under a salary savings plan are exempt from income tax.
FYI : income from movable property shall be subject to 17,20% of social levies (CSG, CRDS), with exceptions.
The taxation of life insurance contracts is dependent on the age of the contract at the time of withdrawal and the date of payment of premiums.
FYI : income from movable property shall be subject to 17,20% of social levies (CSG, CRDS), with exceptions.
Income from the following investments is exempt from income tax:
- Booklet A
- Booklet
- Popular Savings Book (LEP)
- Sustainable Development Booklet (LDD)
FYI : these revenues are generally exempt from social.
2021 income
Warning : these revenues are not to be reported on your 2021 return on your 2020 income. They must be reported on your 2022 return.
Taxable income
Income from the following investments is taxable:
- Government bonds and loans
- Bonds issued by public legal entities (department, municipality, etc.)
- Deposit and Term Accounts
- Tax Bank Books
- Treasury bills and cash bills
- Marketable debt securities (cash note, certificate of deposit, etc.)
- Mutual Fund Shares
Imposition
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UFP) of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
You can request to be exempted from the non-discharge lump sum payment if your reference tax income of the penultimate year is less than €25,000 (€50 000 for a couple). For revenues collected in 2021, this is the 2019 tax reference income.
The application must be sent to the financial institution that pays you the income no later than November 30 of the year preceding the year of payment (November 30, 2021 for an exemption in 2022).
In general, the establishment sends you a certificate of honour form to return it completed if you meet the conditions.
Taxable income
Income from shares and business shares subject to business tax are taxable.
These revenues are called, as the case may be, dividend or distributed income.
Imposition
The dividend are subject to tax. You can choose between flat tax and the progressive scale.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UFP) of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
You can request to be exempted from the non-discharge lump sum payment if your reference tax income of the penultimate year is less than 50 000 € (75 000 € for a couple). For revenues collected in 2021, this is the 2019 tax reference income.
The application must be sent to the financial institution that pays you the income no later than November 30 of the year preceding the year of payment (November 30, 2021 for an exemption in 2022).
In general, the establishment sends you a certificate of honour form to return it completed if you meet the conditions.
PEL open before 2018
ELP 12 years or younger
Interest on a LIP under 12 years of age is exempt.
PEL opened for more than 12 years
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UFP) of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
2018
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UFP) of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
CEL open before 2018
Interests of a CEL opened before 1to January 2018 are exempt.
CEL since 2018
Single Flat Pick Option
Revenues are subject to a single flat-rate levy (UFP) of 30% %, also « flat tax ».
This levy is made up of income tax (12,8%) and social (17,20%).
Bar option
You can choose progressive scale of income tax, depending on marginal tax bracket.
You will also need to adjust social (17,20%).
Taxation of income (dividend and capital gains) of the AAP depends on the date of your withdrawals.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Withdrawal or redemption after 8 years
The life annuity after the expiration ofe The year of the AAP is exempt from income tax.
FYI : life annuity is subject to 17,20% of social levies (CSG, CRDS).
Withdrawal or redemption between 5 years and 8 years
If you do not withdraw or redeem within 5 years of your 1to payment, you are exempt from income tax.
However, the exemption of unlisted securities income shall be capped annually at 10% the amount of such securities.
FYI : the revenues of the 17,20% of social levies (CSG, CRDS).
Withdrawal or redemption before 5 years
If you withdraw or redeem before the 5 years of your AAP, the net gain realised since the plan was opened is taxed at the 12,8%.
Net gain is the difference between
- the liquidity value of the AAP at the date of withdrawal
- and the amount of payments made to the plan since it was opened.
However, early withdrawals are exempt in certain situations, including:
- Death of Plan Holder
- Allocation of funds to finance the creation or resumption of a company, subject to conditions.
FYI : the revenues of the 17,20% of social levies (CSG, CRDS).
The amounts paid by your employer under a salary savings plan are exempt from income tax.
FYI : income from movable property shall be subject to 17,20% of social levies (CSG, CRDS) with exceptions.
Taxation of life insurance contracts depends on the age of the contract at the time of withdrawal and the date of payment of premiums.
FYI : income from movable property shall be subject to 17,20% of social levies (CSG, CRDS) with exceptions.
Income from the following investments is exempt from income tax:
- Booklet A
- Booklet
- Popular Savings Book (LEP)
- Sustainable Development Booklet (LDD)
FYI : these revenues are generally exempt from social.