Description

This internship will allow you to master income taxation and the taxation of savings. By integrating the fundamental principles of tax optimization, you will professionalize your advice to your clients.

Who is this training for ?

For whom ?

Wealth management advisors, banking advisors.

Prerequisites

Training objectives

Master the IR and the taxation of savings

Know the rules of the I.S.F. in practice

Integrate the fundamental principles of tax optimization into your advice

Integrate the fundamental principles of tax optimization into your advice

Training program

• Know the general income tax rules
  • The description of categorical income.
  • The determination of taxable income.
  • The calculation of tax: the main steps.
  • The income tax scale, the notions of marginal rate and average rate.
  • The tax household and the cap on the family quotient.
  • The rules for tax reductions tax and tax credits.
  • Practical work Use scales to calculate income tax.
• Identify labor income
  • Salaries: declarable income and professional expenses.
  • Pensions and annuities.
  • Industrial and commercial profits (BIC).
  • Non-commercial profits (BNC).
  • Agricultural profits (BA).
  • Practical work Construction of a comparative table of the taxation of different incomes.
• Declare movable capital
  • Income from movable capital.
  • Capital gains made on transferable securities.
  • Specific products: the PEA and the life insurance contract .
  • Practical work Declaration of capital.
• Integrate property income into your income tax
  • Common law regimes.
  • Specific regimes.
  • Real estate capital gains.
  • Exchanges Identification of differences between regimes.
• Declare the furnished rental
  • The difference between bare rental and furnished rental.
  • The presentation of the different applicable tax regimes: micro BIC, LMNP, LM.
  • The description of each regime.
  • Practical work Know how to choose the regime suited to each investor.
• Calculate individual social security contributions
  • CSG, CRDS and PS on income and capital gains on assets: basis, rate, deductible CSG.
  • Wealth Tax: the new deal.
  • What impact do these changes have on investments? Practical work Methods for calculating social security contributions.
• Optimize the tax situation of individuals
  • Analysis of the tax situation of individuals.
  • The keys to tax optimization.
  • Practical work Study of tax situations.