Report · France

Comité d'évaluation des réformes de la fiscalité du capital: rapport final (includes the last ISF scale)

Final evaluation of the 2018 reforms that replaced the impôt de solidarité sur la fortune (ISF) with a tax on real-estate wealth (IFI). It reproduces the ISF's last scale (2017): 0.5% from €800,000, 0.7% from €1.3 million, 1% from €2.57 million, 1.25% from €5 million and 1.5% above €10 million.

Official documents 1

From the records tracker for France: this report, its debates, votes and committee reports, and whether each has been read in full.

France Stratégie, Comité d'évaluation des réformes de la fiscalité du capital, Rapport final ↗Partly read
Audit or statistics report · fs-2023-rapport-isf-quatrieme · 2023-10-17 · France Stratégie
What the reading found
Found: ISF 2017 scale (table 2), ceiling, IFI revenue and payers, departure tables A9 and A15; numbers in the fr story
Not read: Chapters on the PFU, dividends and the OECD comparison not read; annexes other than A9-A16 skimmed