CAC 40	Perf Jour	Perf Ytd
7896.93	+0.92%	+6.99%

DIVERSIFIÉS / FLEXIBLES Perf. YTD

SRI

Pour en savoir plus, cliquez sur un fonds
GF Ambition Solidaire	22.48%
H2O Moderato	20.30%
Ginjer Actifs 360	17.56%
Moneta Long Short	17.11%
BDL Rempart	16.68%
Claresco Allocation Flexible	11.48%
R-co Valor	11.43%
Clartan Valeurs	11.39%
Carmignac Patrimoine	10.05%
AXA WF Global Optimal Income	9.48%
M&G (Lux) Dynamic Allocation Fund	9.29%
Dorval Convictions	8.62%
ELEVA Global Multi Opportunities	8.31%
R-co Valor Balanced	7.63%
Exane Ceres	7.40%
ELEVA AR - Dynamic	7.31%
VEGA Patrimoine ISR	7.25%
Sienna Diversifié Flexible Monde	7.17%
Ruffer Total Return International	6.72%
Ofi Invest ESG MultiTrack	6.64%
Eurose	6.61%
Russell Inv. MAGS	6.57%
Auris Diversified Beta	6.48%
GIS Global Multi Asset Income	5.68%
Mandarine Solution	5.55%
BNY Mellon Global Real Return Fund (EUR)	5.21%
Elkano Global Fund	4.92%
Dorval Global Allocation	4.92%
Monocle Fund	4.61%
First Eagle Amundi International Fund	4.60%
DNCA Invest Evolutif	4.13%
Sycomore Next Generation	3.35%
Echiquier ARTY SRI	3.21%
Tikehau International Cross Assets	3.21%
Trusteam Optimum	2.76%
Tailor Allocation Defensive	2.54%
VEGA Euro Rendement ISR	1.68%
IDE Dynamic World Flexible	1.38%
Nova Dynamique	0.62%
VALBOA Exclusif	0.33%
ACATIS Value Event	0.20%
Gay-Lussac Europe Flex	-1.62%
ODDO BHF Polaris Balanced	-1.75%
Mansartis Investissements ISR	-3.14%

ACTIONS Perf. YTD

Pour en savoir plus, cliquez sur un fonds
CM-AM Global Gold	75.48%
Jupiter Financial Innovation	27.42%
Piquemal Houghton Global Equities	17.24%
Digital Stars Europe	17.01%
R-co Thematic Blockchain Global Equity	16.23%
Aperture European Innovation	15.78%
Auris Gravity US Equity Fund	14.58%
Tikehau European Sovereignty	14.15%
Candriam Equities L Robotics & Innovative Technology	11.13%
Carmignac Investissement	10.72%
Sienna Actions Bas Carbone	10.43%
Athymis Industrie 4.0	9.77%
AXA Aedificandi	9.59%
R-co Thematic Real Estate	8.77%
Echiquier Artificial Intelligence	8.63%
HMG Globetrotter	6.49%
VIA Smart Equity World	5.83%
Square Megatrends Champions	5.31%
Sycomore Sustainable Tech	5.07%
Groupama Global Disruption	4.38%
Groupama Global Active Equity	4.32%
Pictet - Digital	4.01%
Franklin Technology Fund	3.60%
EdR Fund Big Data	3.56%
JPMorgan Funds - US Technology	3.46%
Janus Henderson Horizon Global Sustainable Equity Fund	3.10%
GIS Sycomore Ageing Population	3.03%
FTGF ClearBridge Infrastructure Value	2.78%
Fidelity Global Technology	2.69%
Sienna Actions Internationales	2.21%
BNP Paribas Funds Disruptive Technology	1.75%
Palatine Amérique	1.60%
JPMorgan Funds - Global Dividend	1.51%
MS INVF Global Opportunity	1.40%
Mandarine Global Transition	1.17%
BNP Paribas Aqua	1.13%
ODDO BHF Artificial Intelligence	1.10%
Eurizon Fund Equity Innovation	0.86%
Russell Inv. World Equity Fund	0.68%
Pictet - Clean Energy Transition	0.43%
CPR Invest Climate Action	0.33%
DNCA Invest Beyond Semperosa	0.31%
Covéa Ruptures	0.12%
Sanso Smart Climate	-0.18%
Candriam Equities L Oncology	-0.19%
Echiquier World Equity Growth	-0.69%
M&G (Lux) Global Listed Infrastructure Fund	-0.86%
Thematics AI and Robotics	-1.04%
Thematics Water	-1.75%
Echiquier Global Tech	-1.82%
Loomis Sayles U.S. Growth Equity	-1.91%
M&G (Lux) Global Dividend Fund	-2.47%
Comgest Monde	-2.99%
Pictet - Water	-3.28%
Mirova Global Sustainable Equity	-3.38%
Ofi Invest Grandes Marques	-3.49%
Covéa Actions Monde	-3.63%
Claresco USA	-4.20%
Franklin U.S. Opportunities Fund	-4.24%
JPMorgan Funds - America Equity	-4.30%
BNP Paribas US Small Cap	-4.61%
Pictet - Security	-4.94%
Athymis Millennial	-5.06%
Thematics Meta	-5.30%
FTGF Royce US Small Cap Opportunity Fund	-5.53%
CPR Global Disruptive Opportunities	-5.55%
AXA WF Robotech	-5.72%
ODDO BHF Global Equity Stars	-5.99%
EdR Fund US Value	-6.66%
EdR Fund Healthcare	-7.25%
MS INVF Global Brands	-8.00%
Franklin India Fund	-14.29%

PERFORMANCE ABSOLUE Perf. YTD

SRI

Pour en savoir plus, cliquez sur un fonds
Pictet TR - Atlas Titan	8.70%
Jupiter Merian Global Equity Absolute Return	8.42%
H2O Adagio	7.71%
RAM European Market Neutral Equities	7.44%
BNP Paribas Global Absolute Return Bond	6.40%
Sienna Performance Absolue Défensif	6.37%
M&G (Lux) Episode Macro Fund	5.45%
Syquant Capital - Helium Selection	5.27%
Pictet TR - Atlas	4.77%
DNCA Invest Alpha Bonds	4.15%
Cigogne UCITS Credit Opportunities	3.68%
AXA WF Euro Credit Total Return	3.22%
Fidelity Absolute Return Global Equity Fund	2.96%
Exane Pleiade	2.90%
Candriam Bonds Credit Alpha	1.96%
Candriam Absolute Return Equity Market Neutral	1.52%

Plus-value immobilière réalisée par une société civile soumise à l’impôt sur le revenu

Situation de fait :

Vos clients détiennent 98 % des parts d’une SCI, les 2% restants appartenant à une SARL qu’ils détiennent à 100 %.

La société, soumise à l’impôt sur le revenu, envisage de vendre un terrain pour un prix de 1 300 000 € brut ; vos clients souhaiteraient éventuellement récupérer 1 000 000 € afin d’effectuer des placements à titre personnel.

A cet égard, vous vous interrogez sur la fiscalité applicable aux clients, à la SCI et à la SARL.

Pour lire la fiche complète rédigée par le département Ingénierie Patrimoniale de Natixis Wealth Management / Sélection 1818, cliquez ici.

Publié le vendredi 20 juillet 2018

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ACTIONS PEA Perf. YTD

Pour en savoir plus, cliquez sur un fonds
Alken Fund Small Cap Europe	50.97%
Axiom European Banks Equity	45.24%
Indépendance Europe Small	38.91%
Tailor Actions Avenir ISR	29.48%
IDE Dynamic Euro	24.01%
Tocqueville Value Euro ISR	23.20%
JPMorgan Euroland Dynamic	22.13%
Uzès WWW Perf	21.55%
Groupama Opportunities Europe	21.26%
BDL Convictions	20.85%
Indépendance France Small & Mid	19.86%
VALBOA Engagement ISR	18.85%
Moneta Multi Caps	18.50%
Quadrige France Smallcaps	18.46%
DNCA Invest Archer Mid-Cap Europe	16.51%
Mandarine Premium Europe	14.79%
Richelieu Family	14.76%
Covéa Perspectives Entreprises	14.58%
Lazard Small Caps Euro	14.41%
R-co 4Change Net Zero Equity Euro	13.80%
Tocqueville Euro Equity ISR	12.42%
Ecofi Smart Transition	12.11%
Mandarine Europe Microcap	11.97%
Sycomore Sélection Responsable	11.95%
Europe Income Family	11.52%
Groupama Avenir PME Europe	11.19%
EdR SICAV Tricolore Convictions	10.92%
Gay-Lussac Microcaps Europe	8.88%
Sycomore Europe Happy @ Work	8.55%
Fidelity Europe	6.71%
Mirova Europe Environmental Equity	6.39%
ELEVA Leaders Small & Mid Cap Europe	6.16%
Mandarine Unique	5.82%
HMG Découvertes	5.79%
Norden SRI	4.85%
ADS Venn Collective Alpha Europe	4.57%
Dorval Drivers Europe	4.24%
Echiquier Agenor SRI Mid Cap Europe	3.08%
VEGA France Opportunités ISR	2.04%
CPR Croissance Dynamique	1.97%
Tocqueville Croissance Euro ISR	1.04%
LFR Euro Développement Durable ISR	1.01%
Amplegest Pricing Power	0.83%
VEGA Europe Convictions ISR	-0.80%
DNCA Invest SRI Norden Europe	-4.87%
Eiffel Nova Europe ISR	-5.07%
ADS Venn Collective Alpha US	-6.66%
Echiquier Major SRI Growth Europe	-7.02%

ARTICLE 9 Perf. YTD

Pour en savoir plus, cliquez sur un fonds
R-co 4Change Net Zero Equity Euro	13.80%
Dorval European Climate Initiative	11.71%
EdR SICAV Euro Sustainable Equity	8.97%
BDL Transitions Megatrends	8.94%
Palatine Europe Sustainable Employment	6.93%
La Française Credit Innovation	4.03%
Triodos Future Generations	1.63%
DNCA Invest Beyond Semperosa	0.31%
Triodos Impact Mixed	-0.66%
Echiquier Positive Impact Europe	-2.11%
Triodos Global Equities Impact	-2.98%
Aesculape SRI	-5.05%

OBLIGATIONS Perf. YTD

Pour en savoir plus, cliquez sur un fonds
H2O Multibonds	26.90%
Axiom Emerging Markets Corporate Bonds	6.43%
IVO Global High Yield	6.27%
IVO EM Corporate Debt UCITS	5.64%
Carmignac Portfolio Credit	5.48%
Axiom Obligataire	5.24%
LO Fallen Angels	5.13%
FTGF Brandywine Global Income Optimiser Fund	4.86%
Income Euro Sélection	4.85%
IVO EM Corporate Debt Short Duration SRI	4.77%
Lazard Credit Fi SRI	4.49%
Schelcher Global Yield 2028	4.33%
Jupiter Dynamic Bond	4.28%
La Française Credit Innovation	4.03%
Omnibond	3.97%
Tikehau European High Yield	3.96%
Axiom Short Duration Bond	3.56%
DNCA Invest Credit Conviction	3.51%
BNY Mellon Global Short-Dated High Yield Bond Fund (EUR)	3.50%
Ofi Invest High Yield 2029	3.37%
Alken Fund Income Opportunities	3.37%
Ostrum SRI Crossover	3.33%
R-co Conviction Credit Euro	3.30%
Lazard Credit Opportunities SRI	3.29%
SLF (F) Opportunité High Yield 2028	3.25%
Ofi Invest Alpha Yield	3.16%
Tikehau 2029	3.14%
La Française Rendement Global 2028	3.05%
Auris Investment Grade	2.99%
Pluvalca Credit Opportunities 2028	2.99%
Tikehau 2027	2.87%
Tailor Credit 2028	2.86%
Tailor Crédit Rendement Cible	2.82%
Auris Euro Rendement	2.61%
M All Weather Bonds	2.56%
Eiffel Rendement 2028	2.50%
Mandarine Credit Opportunities	2.46%
Richelieu Euro Credit Unconstrained	2.17%
EdR Fund Bond Allocation	2.11%
Sanso Short Duration	1.17%
Epsilon Euro Bond	0.81%
LO Funds - Short-Term Money Market CHF	0.38%
Goldman Sachs Yen Liquid Reserves Fund Institutional	-5.94%
AXA IM FIIS US Short Duration High Yield	-7.45%
Amundi Cash USD	-9.14%

Plus-value immobilière réalisée par une société civile soumise à l’impôt sur le revenu

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