{"id":607,"date":"2023-12-13T13:41:34","date_gmt":"2026-05-11T15:07:08","guid":{"rendered":"https:\/\/younited.com\/partners\/support\/tax-treatment\/"},"modified":"2026-05-11T15:59:58","modified_gmt":"2026-05-11T15:59:58","slug":"tax-treatment","status":"publish","type":"support","link":"https:\/\/younited.com\/partners\/en\/support\/tax-treatment\/","title":{"rendered":"What tax treatment applies?"},"content":{"rendered":"<p><strong>Taxation of gains on the resale of FCT units<\/strong><\/p>\n<p>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.<\/p>\n<p>The gain is subject to social security contributions and income tax, through a flat-rate tax of 30% (&#8220;flat tax&#8221;).<\/p>\n<p>Investors may, under certain conditions, apply for exemption from income tax (12.8%).<\/p>\n<p>This tax is deducted by Younited Credit at the time of resale, and the amount is passed on to the tax authorities.<\/p>\n<p>Each year (at the beginning of the year), investors receive a single tax form (IFU) for declaring income to the tax authorities.<\/p>\n","protected":false},"template":"","category_faq":[],"target":[355],"class_list":["post-607","support","type-support","status-publish","hentry","target-investors"],"acf":[],"yoast_head":"<title>What tax treatment applies? 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