FISCALITE PLACEMENT ET REDUCTION D IMPOT 2020
This 31st edition incorporates the new provisions voted in the finance law for 2020 and mainly:
• gradual abolition of the housing tax for taxpayers who have not yet benefited from it;
• lower tax as of income in 2020;
• adjustment of the rate of withholding tax or of installments from January 2020 to take account of this decrease;
• new reform of the tax credit for the energy transition;
• new domiciliation criteria for certain company directors;
• taxation of certain products for vouchers or life insurance contracts taken out before January 1, 1983:
• improvements to Pinel, Denormandie and Cosse systems.
It also includes, in appendices, a detailed commentary on the new provisions of the Pact law in matters of employee savings and retirement savings.
To make it easier to understand the tax mechanisms, more than ioo studies, under the headings "The banker's corner", are made available to the reader.
Updated on the Internet.
Gervais Morel. Former chartered accountant and auditor, former lecturer at the Center for Higher Banking Studies (CESB), he is an expert consultant for GVGM Formation and occasionally collaborates with the Les Échos press group.
With the participation of :
David Ecochard, Manager of GVGM Formation, expert in wealth management (University of Auvergne), he is a lecturer in the Master in Banking and Finance of the Faculty of Economics of the University of Lyon 2.
Jean-Baptiste Chelle, Head of the tax department at Cabinet Arthaud et associés. Graduated from the Master of Tax Law of Aix-en-Provence. Wealth management expert (University of Auvergne). Lecturer at the Master 2 in tax law (University Lyon 3) and at the Master 2 Bank and Finance of the Faculty of Economics (University Lyon 2).








































