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Reform EWB: The Government decided to postpone to September the law which offers the opportunity to reduce its ISF by investing in the capital of an SME

The new reduced rates of 0.25% and 0.50% for the two future slices of the ISF will take effect only next year.

One of the key steps of the reform of the taxation of heritage is simplification of the schedule of the solidarity tax on wealth (ISF). As portended by François Baroin in light of its previous ads, corrective Finance Bill examined and adopted by the Council of Ministers confirmed that this light ISF would enter into force in 2012.

So, next year, the schedule of the ISF will no longer than two slices or average rates taxation, according to the minutes of the Council of Ministers of May 11, 2011:
-homes subject to the ISF holding a taxable net wealth between 1.3 and EUR 3 million will be taxed at the rate of 0.25% from the first euro, in other words on all of their taxable net wealth;
-indebted individuals with a taxable net wealth greater than EUR 3 million will be taxed at the rate of 0.50% on all the taxable assets.

The introduction of these new bands are subject to the vote of the Parliament.

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