Question 13459 — insurance

Summary

Mr. Mohamed Laqhila alerts the Minister of the Economy and Finance to the nature of the Fourgous amendment adopted in law no. 2005-842 of July 26, 2005 (known as the Breton law), which essentially allows the transformation of a life insurance contract, taken out in the form of a single support invested in euro funds, into a multi-support contract. By joining this action, the saver and no longer the subscriber, undertakes to invest at least 20% of his funds in units of account on said contract. However, the fact of opting for this specific case, and as argued in 1994 by Professor Grimaldi for whom this capitalization contract is not a life insurance contract, due to lack of contingency within the meaning of articles 1104 and 1964 of the civil code, on the one hand deprives the quintessence of the latter and on the other hand removes the uncertain realization attached to it. Finally, this amendment most often concerns contracts subject to article 990 I of the general tax code, it asks to what extent the contracts concerned by this amendment can be subject to article 757 B of the general tax code and the solutions it envisages to remedy this unfair situation.

Machine translation from French. The official text remains authoritative.

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