Question 10781 — real estate wealth tax

Summary

Ms. Cendra Motin questions the Minister of the Economy and Finance on the taxpayer's obtaining of information relating to the determination of the taxable value of his participation or the surrender value of the contract and the taxable fraction of this value in application of the right of information provided for in Decree 2018-391 of May 25, 2018. Under Decree No. 2018-391 of May 25, 2018, the person liable to the IFI has a right of information with the company or insurance company. This right of information must in particular enable the taxpayer to obtain the information necessary to assess the taxable portion of the shares he holds and the taxable value thereof in order to fulfill his reporting obligations concerning his indirectly held property or real estate rights. If a tolerance does exist on these declarations, it only applies to taxpayers holding less than 10% of the entity's shares and therefore in no way exempts taxpayers from obtaining all the necessary information. Today, the terms of application of the right to information remain undetermined. Thus, several questions persist on the value of the information transmitted by the company, on the elements necessary to determine the taxable value of its participation, or by the insurance company, on the surrender value of the contract and the taxable portion of this value. Furthermore, as it currently stands, it is impossible to know whether the taxpayer has the obligation to contact the insurance company or the company in which he is associated each year in order to determine the representative value of the real estate assets and rights. She therefore wishes to ask him to clarify the terms of application of the right of information mentioned.

Machine translation from French. The official text remains authoritative.

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• Cendra Motin · auteur

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