A priori, the solidarity tax on wealth (ISF) will become the next year a tax on the real estate asset (IFIS). The threshold of € 1.3 million and the schedule will not change. But now, the securities and the assets invested in a business will be totally exempt.
On the other hand, the real estate will remain taxable, the principal residence retaining its tax allowance of 30 %. The property partially exempt (agricultural land or forests), will retain this advantage. Wanting to channel savings to the companies, this IFI exempts the wealthy and discriminates against the “small fortunes”, that is to say, the cohort of those who have a taxable asset between 1 300 000 and 2 570 000€.
Advantage for the wealthy
Their assets are, according to the statistics of Bercy, which is more than 80 % of the real estate while in the most big fortunes have a heritage to be 80 % furniture.
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The figures speak for themselves. A taxpayer whose fortune is 1.8 million euros of which 200,000 euros of the securities, in 2017, a TFR of 6, 000 euros. With the IFIS, their bill will rise to € 4 600. In contrast, a taxpayer in the heritage of 7.5 million euros, including 6 million euros of securities will see its bill drop by 66 940 3 900 euros. Is this really fair ?