CAC 40 Perf Jour Perf Ytd
7621.04 -0.14% +3.26%
DIVERSIFIÉS / FLEXIBLES Perf. YTD
SRI
Pour en savoir plus, cliquez sur un fonds
GF Ambition Solidaire 21.10%
H2O Moderato 17.98%
Moneta Long Short 15.12%
BDL Rempart Grand Prix de la Finance 14.81%
Ginjer Actifs 360 Grand Prix de la Finance 13.91%
Claresco Allocation Flexible 9.62%
Carmignac Patrimoine 7.93%
Exane Ceres 7.88%
Dorval Convictions 7.61%
M&G (Lux) Dynamic Allocation Fund 6.64%
Clartan Valeurs 6.44%
Eurose Grand Prix de la Finance 6.21%
ELEVA Global Multi Opportunities 6.05%
AXA WF Global Optimal Income 5.86%
VEGA Patrimoine ISR 5.85%
Ruffer Total Return International 5.82%
Auris Diversified Beta 5.69%
ELEVA AR - Dynamic 5.45%
R-co Valor Grand Prix de la Finance 5.42%
Sienna Diversifié Flexible Monde 5.09%
R-co Valor Balanced Grand Prix de la Finance 4.30%
Monocle Fund 4.13%
BNY Mellon Global Real Return Fund (EUR) 3.85%
Ofi Invest ESG MultiTrack 3.48%
Dorval Global Allocation 3.33%
Tikehau International Cross Assets 2.92%
Echiquier ARTY SRI Grand Prix de la Finance 2.83%
Elkano Global Fund 2.67%
Sycomore Next Generation 2.63%
Tailor Allocation Defensive Grand Prix de la Finance 2.50%
DNCA Invest Evolutif 2.38%
Trusteam Optimum 2.37%
Mandarine Solution 2.26%
Russell Inv. MAGS 2.02%
Gay-Lussac Europe Flex 1.68%
GIS Global Multi Asset Income 1.54%
VEGA Euro Rendement ISR 1.36%
Lazard Patrimoine SRI 0.74%
First Eagle Amundi International Fund -0.28%
VALBOA Exclusif -0.57%
ACATIS Value Event -0.62%
IDE Dynamic World Flexible -1.50%
Nova Dynamique -3.00%
ODDO BHF Polaris Balanced -3.53%
Mansartis Investissements ISR -3.83%
ACTIONS Perf. YTD
Pour en savoir plus, cliquez sur un fonds
CM-AM Global Gold 36.31%
Jupiter Financial Innovation 22.33%
Digital Stars Europe 15.92%
Aperture European Innovation 13.32%
AXA Aedificandi 10.30%
Piquemal Houghton Global Equities 9.79%
Auris Gravity US Equity Fund 9.78%
R-co Thematic Real Estate 9.76%
Candriam Equities L Robotics & Innovative Technology 8.38%
Athymis Industrie 4.0 8.37%
Sienna Actions Bas Carbone 7.66%
R-co Thematic Blockchain Global Equity 7.20%
Carmignac Investissement Grand Prix de la Finance 6.30%
FTGF ClearBridge Infrastructure Value 4.57%
HMG Globetrotter 4.54%
Echiquier Artificial Intelligence Grand Prix de la Finance 4.42%
Square Megatrends Champions 3.63%
Sycomore Sustainable Tech 3.30%
Janus Henderson Horizon Global Sustainable Equity Fund 2.85%
Pictet - Digital 2.02%
Mandarine Global Transition 1.50%
GIS Sycomore Ageing Population 1.22%
VIA Smart Equity World 0.82%
Franklin Technology Fund 0.70%
EdR Fund Big Data Grand Prix de la Finance 0.52%
MS INVF Global Opportunity 0.47%
JPMorgan Funds - Global Dividend 0.23%
M&G (Lux) Global Listed Infrastructure Fund Grand Prix de la Finance 0.04%
Thematics AI and Robotics 0.01%
DNCA Invest Beyond Semperosa -0.11%
Groupama Global Active Equity -0.24%
BNP Paribas Aqua Grand Prix de la Finance -0.56%
Pictet - Clean Energy Transition Grand Prix de la Finance -0.71%
Sienna Actions Internationales -0.87%
CPR Invest Climate Action -0.90%
Thematics Water -0.99%
JPMorgan Funds - US Technology -1.00%
Fidelity Global Technology -1.06%
ODDO BHF Artificial Intelligence -1.19%
Sanso Smart Climate Grand Prix de la Finance -1.41%
BNP Paribas Funds Disruptive Technology -1.60%
Pictet - Water Grand Prix de la Finance -1.70%
Echiquier World Equity Growth Grand Prix de la Finance -2.45%
Groupama Global Disruption -2.55%
Candriam Equities L Oncology -2.63%
Pictet - Security -2.70%
Mirova Global Sustainable Equity -2.74%
Covéa Ruptures -2.75%
Echiquier Global Tech -2.77%
Eurizon Fund Equity Innovation -2.84%
Comgest Monde Grand Prix de la Finance -3.02%
Loomis Sayles U.S. Growth Equity -3.57%
Russell Inv. World Equity Fund -3.75%
JPMorgan Funds - Global Select Equity -3.94%
M&G (Lux) Global Dividend Fund -4.01%
Thematics Meta -4.25%
Franklin U.S. Opportunities Fund -4.80%
Ofi Invest Grandes Marques -4.92%
AXA WF Robotech -5.56%
ODDO BHF Global Equity Stars -5.73%
Covéa Actions Monde -5.80%
MS INVF Global Brands -6.19%
JPMorgan Funds - America Equity -6.26%
Athymis Millennial -6.37%
Claresco USA -6.91%
CPR Global Disruptive Opportunities -7.39%
EdR Fund US Value -8.17%
BNP Paribas US Small Cap -8.43%
EdR Fund Healthcare -9.57%
FTGF Royce US Small Cap Opportunity Fund -11.89%
Franklin India Fund -13.61%
PERFORMANCE ABSOLUE Perf. YTD
SRI
Pour en savoir plus, cliquez sur un fonds
RAM European Market Neutral Equities 7.23%
Jupiter Merian Global Equity Absolute Return 7.02%
H2O Adagio 6.74%
Pictet TR - Atlas Titan 6.52%
BNP Paribas Global Absolute Return Bond 5.50%
Sienna Performance Absolue Défensif 5.10%
Syquant Capital - Helium Selection 4.90%
M&G (Lux) Episode Macro Fund 4.79%
Pictet TR - Atlas 3.67%
Cigogne UCITS Credit Opportunities 3.56%
DNCA Invest Alpha Bonds Grand Prix de la Finance 3.55%
AXA WF Euro Credit Total Return 3.43%
Exane Pleiade 3.19%
Fidelity Absolute Return Global Equity Fund 2.29%
Candriam Bonds Credit Alpha 1.87%
Candriam Absolute Return Equity Market Neutral Grand Prix de la Finance -1.46%
Articles Patrimoine et Fiscalité

Erreur de base imposable au titre des prélèvements sociaux...

http://files.h24finance.com/jpeg/1818%20Logo%20New.jpg

 

Situation de fait :

 

Votre client a réalisé une plus-value de cession de valeurs mobilières de 400 000 € en 2015.

 

Grâce aux abattements, il n’a pu déclarer que 200 200 € de base imposable à  l’impôt sur le revenu.

 

Cette même base a été retenue pour le calcul des prélèvements sociaux.

 

Il s’interroge sur les conséquences de cette erreur.

 

Pour lire la fiche complète rédigée par le département Ingénierie Patrimoniale de la Banque Privée 1818, cliquez ici

Publié le lundi 19 décembre 2016

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ACTIONS PEA Perf. YTD
Pour en savoir plus, cliquez sur un fonds
Alken Fund Small Cap Europe 45.21%
Axiom European Banks Equity Grand Prix de la Finance 39.70%
Indépendance Europe Small Grand Prix de la Finance 35.58%
Tailor Actions Avenir ISR 27.39%
Quadrige France Smallcaps 23.53%
VALBOA Engagement ISR 23.34%
Indépendance France Small & Mid Grand Prix de la Finance 21.20%
Tocqueville Value Euro ISR 19.83%
Uzès WWW Perf 19.30%
Groupama Opportunities Europe 18.04%
BDL Convictions Grand Prix de la Finance 17.78%
Moneta Multi Caps Grand Prix de la Finance 16.82%
Covéa Perspectives Entreprises 16.13%
DNCA Invest Archer Mid-Cap Europe 15.69%
Richelieu Family 14.15%
Mandarine Premium Europe 13.84%
R-co 4Change Net Zero Equity Euro 11.36%
Mandarine Europe Microcap 11.06%
Europe Income Family 10.96%
EdR SICAV Tricolore Convictions 9.72%
Gay-Lussac Microcaps Europe 9.49%
Tocqueville Euro Equity ISR 9.42%
Ecofi Smart Transition 9.36%
Lazard Small Caps France 8.43%
HMG Découvertes 7.75%
ELEVA Leaders Small & Mid Cap Europe 7.20%
Sycomore Europe Eco Solutions 6.96%
Sycomore Europe Happy @ Work 6.80%
Mandarine Unique 5.75%
Fidelity Europe 5.73%
Mirova Europe Environmental Equity 4.95%
Dorval Drivers Europe 4.11%
ADS Venn Collective Alpha Europe 3.30%
Echiquier Agenor SRI Mid Cap Europe Grand Prix de la Finance 3.05%
LFR Euro Développement Durable ISR 0.83%
Norden SRI 0.49%
Amplegest Pricing Power Grand Prix de la Finance -0.03%
Tocqueville Croissance Euro ISR -0.54%
VEGA France Opportunités ISR -0.75%
CPR Croissance Dynamique -0.81%
Eiffel Nova Europe ISR -0.91%
VEGA Europe Convictions ISR -2.68%
DNCA Invest SRI Norden Europe -3.36%
Echiquier Major SRI Growth Europe Grand Prix de la Finance -7.31%
ADS Venn Collective Alpha US -9.95%
OBLIGATIONS Perf. YTD
Pour en savoir plus, cliquez sur un fonds
H2O Multibonds Grand Prix de la Finance 22.19%
IVO Global High Yield 5.02%
Carmignac Portfolio Credit 4.98%
Axiom Obligataire Grand Prix de la Finance 4.80%
Axiom Emerging Markets Corporate Bonds 4.65%
Income Euro Sélection 4.55%
Omnibond 3.99%
IVO EM Corporate Debt UCITS 3.93%
Tikehau European High Yield 3.74%
Jupiter Dynamic Bond 3.74%
IVO EM Corporate Debt Short Duration SRI 3.70%
DNCA Invest Credit Conviction 3.59%
Axiom Short Duration Bond 3.34%
Schelcher Global Yield 2028 3.28%
La Française Credit Innovation 3.26%
R-co Conviction Credit Euro 3.10%
Ostrum SRI Crossover 3.09%
SLF (LUX) Bond High Yield Opportunity 2026 3.06%
Ofi Invest Alpha Yield 3.06%
BNY Mellon Global Short-Dated High Yield Bond Fund (EUR) 2.98%
Ofi Invest High Yield 2029 2.98%
Tikehau 2029 2.97%
Alken Fund Income Opportunities 2.81%
La Française Rendement Global 2028 2.74%
Tikehau 2027 2.66%
Tailor Crédit Rendement Cible 2.63%
Pluvalca Credit Opportunities 2028 2.61%
Mandarine Credit Opportunities 2.59%
Auris Euro Rendement 2.56%
Lazard Credit Opportunities 2.49%
Tailor Credit 2028 2.37%
FTGF Brandywine Global Income Optimiser Fund 2.36%
Auris Investment Grade 2.27%
Eiffel Rendement 2028 2.16%
M All Weather Bonds 2.06%
Groupama Alpha Fixed Income Plus 1.99%
Richelieu Euro Credit Unconstrained 1.91%
EdR Fund Bond Allocation 1.66%
Epsilon Euro Bond 1.25%
Sanso Short Duration 1.06%
LO Funds - Short-Term Money Market CHF 0.49%
Goldman Sachs Yen Liquid Reserves Fund Institutional -4.50%
AXA IM FIIS US Short Duration High Yield -6.95%
Amundi Cash USD -8.10%