Please note! This investment product is intended for professional investors only. There is no capital guarantee and performance is not guaranteed.

To access this information, please confirm that you are a professional investor.
A professional client is a client who has the experience, knowledge and competence to make his or her own investment decisions and correctly assess the risks involved. Please ensure that you are a professional investor by referring to article L. 533-16 of the French Monetary and Financial Code.
The information available on the website does not constitute an offer to subscribe or a personalised recommendation. Younited Credit may not be held liable following consultation of this information.

What tax treatment applies?

Update on 13/12/2023

Taxation of gains on the resale of FCT units

The gain on the resale of FCT units is defined as the difference between the resale value of the units and their average purchase price.

The gain is subject to social security contributions and income tax, through a flat-rate tax of 30% (“flat tax”).

Investors may, under certain conditions, apply for exemption from income tax (12.8%).

This tax is deducted by Younited Credit at the time of resale, and the amount is passed on to the tax authorities.

Each year (at the beginning of the year), investors receive a single tax form (IFU) for declaring income to the tax authorities.