CAC 40 Perf Jour Perf Ytd
7765.11 -0.14% +5.21%
DIVERSIFIÉS / FLEXIBLES Perf. YTD
SRI
ACTIONS Perf. YTD
Pour en savoir plus, cliquez sur un fonds
CM-AM Global Gold 39.00%
Aperture European Innovation 14.53%
Digital Stars Europe 13.34%
Sienna Actions Bas Carbone 11.51%
Jupiter Financial Innovation 10.35%
R-co Thematic Real Estate 9.77%
AXA Aedificandi 9.60%
Piquemal Houghton Global Equities 7.59%
GIS SRI Ageing Population 5.53%
Auris Gravity US Equity Fund 4.43%
DNCA Invest Beyond Semperosa 4.41%
Candriam Equities L Robotics & Innovative Technology 3.63%
Athymis Industrie 4.0 3.59%
FTGF ClearBridge Infrastructure Value 3.58%
HMG Globetrotter 2.25%
Carmignac Investissement Grand Prix de la Finance 2.25%
Square Megatrends Champions 0.69%
MS INVF Global Opportunity 0.52%
Janus Henderson Horizon Global Sustainable Equity Fund 0.20%
BNP Paribas Aqua Grand Prix de la Finance 0.12%
Sycomore Sustainable Tech -0.33%
R-co Thematic Blockchain Global Equity -0.40%
EdR Fund Big Data Grand Prix de la Finance -0.63%
Mandarine Global Transition -0.70%
Echiquier Artificial Intelligence Grand Prix de la Finance -1.01%
Pictet - Digital -1.13%
JPMorgan Funds - Global Dividend -1.24%
Candriam Equities L Oncology -1.27%
M&G (Lux) Global Listed Infrastructure Fund Grand Prix de la Finance -1.28%
VIA Smart Equity World -1.98%
Thematics Water -2.26%
Fidelity Global Technology -2.27%
Comgest Monde Grand Prix de la Finance -2.51%
CPR Invest Climate Action -2.53%
Sienna Actions Internationales -2.80%
Mirova Global Sustainable Equity -3.05%
Pictet - Security -3.47%
Pictet - Water Grand Prix de la Finance -3.50%
Echiquier World Equity Growth Grand Prix de la Finance -3.55%
Sanso Smart Climate Grand Prix de la Finance -4.01%
Groupama Global Active Equity -4.28%
M&G (Lux) Global Dividend Fund -4.51%
Russell Inv. World Equity Fund -4.54%
Covéa Ruptures -4.77%
Thematics Meta -4.84%
ODDO BHF Artificial Intelligence -4.86%
ODDO BHF Global Equity Stars -5.23%
MS INVF Global Brands -5.23%
Covéa Actions Monde -5.59%
Eurizon Fund Equity Innovation -6.09%
Pictet - Clean Energy Transition Grand Prix de la Finance -6.21%
JPMorgan Funds - US Technology -6.24%
Groupama Global Disruption -6.26%
Franklin Technology Fund -6.28%
Tocqueville Global Tech ISR -6.30%
Ofi Invest Grandes Marques -6.38%
EdR Fund US Value -6.46%
Thematics AI and Robotics -6.56%
JPMorgan Funds - Global Select Equity -7.17%
Loomis Sayles U.S. Growth Equity -7.37%
BNP Paribas Funds Disruptive Technology -7.68%
Franklin U.S. Opportunities Fund -8.15%
EdR Fund Healthcare -8.72%
Franklin India Fund -8.88%
Athymis Millennial -9.15%
CPR Global Disruptive Opportunities -9.53%
JPMorgan Funds - America Equity -10.26%
BNP Paribas US Small Cap -10.50%
Claresco USA -12.02%
AXA WF Robotech -12.12%
FTGF Royce US Small Cap Opportunity Fund -13.93%
PERFORMANCE ABSOLUE Perf. YTD
SRI

Amortissement d’un droit d’usufruit

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

 

Situation de fait :

 

Votre client, âgé de 76 ans, envisage de faire donation d’une somme d’argent à ses enfants qui achèteront ensuite la nue-propriété d’un bien immobilier, dont il achètera lui-même l’usufruit. 

 

Il donnerait ensuite le bien en location meublée. 

 

Dans ce contexte, vous vous interrogez sur la possibilité, pour votre client, d’amortir son droit d’usufruit.



Vous vous demandez également : « en supposant que l’amortissement de l’usufruit par l’usufruitier soit possible pour la détermination de son BIC de loueur en meublé et en considérant que son espérance de vie est de 80 ans (il est actuellement âgé de 76 ans), comment peut-on calculer l’amortissement annuel déductible ? ».

 

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

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ACTIONS PEA Perf. YTD
Pour en savoir plus, cliquez sur un fonds
Alken Fund Small Cap Europe 39.92%
Axiom European Banks Equity Grand Prix de la Finance 35.92%
Indépendance Europe Small Grand Prix de la Finance 30.49%
Tailor Actions Avenir ISR 24.52%
VALBOA Engagement ISR 20.17%
Indépendance France Small & Mid Grand Prix de la Finance 19.42%
BDL Convictions Grand Prix de la Finance 18.91%
Groupama Opportunities Europe 18.30%
Uzès WWW Perf 17.26%
Quadrige France Smallcaps 17.20%
Covéa Perspectives Entreprises 16.40%
DNCA Invest Archer Mid-Cap Europe 15.81%
Moneta Multi Caps Grand Prix de la Finance 15.60%
Richelieu Family 13.86%
Europe Income Family 13.34%
Mandarine Premium Europe 12.70%
R-co 4Change Net Zero Equity Euro 12.56%
Tocqueville Euro Equity ISR 12.34%
Ecofi Smart Transition 11.95%
EdR SICAV Tricolore Convictions 11.71%
Mandarine Europe Microcap 10.72%
Sycomore Europe Happy @ Work 9.64%
Fidelity Europe 9.41%
Gay-Lussac Microcaps Europe 8.69%
Dorval Drivers Europe 8.57%
ADS Venn Collective Alpha Europe 8.46%
Mandarine Unique 8.27%
Lazard Small Caps France 8.07%
Norden SRI 8.01%
ELEVA Leaders Small & Mid Cap Europe 7.88%
HMG Découvertes 7.72%
Mirova Europe Environmental Equity 7.56%
Sycomore Europe Eco Solutions 7.13%
Palatine Europe Sustainable Employment 7.04%
LFR Euro Développement Durable ISR 5.77%
VEGA France Opportunités ISR 3.37%
Echiquier Positive Impact Europe 3.29%
Eiffel Nova Europe ISR 3.16%
Amplegest Pricing Power Grand Prix de la Finance 3.14%
Tocqueville Croissance Euro ISR 3.01%
DNCA Invest SRI Norden Europe 2.13%
VEGA Europe Convictions ISR 1.70%
Echiquier Major SRI Growth Europe Grand Prix de la Finance -0.97%
CPR Croissance Dynamique -3.40%
ADS Venn Collective Alpha US -10.37%
OBLIGATIONS Perf. YTD
Pour en savoir plus, cliquez sur un fonds
H2O Multibonds Grand Prix de la Finance 22.44%
IVO Global High Yield 3.69%
Income Euro Sélection 3.66%
Axiom Obligataire Grand Prix de la Finance 3.41%
Carmignac Portfolio Credit 3.32%
Axiom Emerging Markets Corporate Bonds 3.11%
Jupiter Dynamic Bond 2.67%
Omnibond 2.63%
Tikehau European High Yield 2.58%
Axiom Short Duration Bond 2.50%
Schelcher Global Yield 2028 2.46%
SLF (LUX) Bond High Yield Opportunity 2026 2.45%
La Française Credit Innovation 2.44%
DNCA Invest Credit Conviction 2.42%
IVO EM Corporate Debt Short Duration SRI 2.34%
Ostrum SRI Crossover 2.31%
Ofi Invest Alpha Yield 2.24%
Auris Investment Grade 2.20%
BNY Mellon Global Short-Dated High Yield Bond Fund (EUR) 2.18%
Ofi Invest High Yield 2029 2.14%
Tikehau 2027 2.14%
La Française Rendement Global 2028 2.08%
Tikehau 2029 2.07%
Pluvalca Credit Opportunities 2028 2.05%
R-co Conviction Credit Euro 2.04%
Mandarine Credit Opportunities 2.02%
Alken Fund Income Opportunities 1.86%
Tailor Crédit Rendement Cible 1.77%
Auris Euro Rendement 1.71%
Tailor Credit 2028 1.63%
IVO EM Corporate Debt UCITS 1.63%
Eiffel Rendement 2028 1.58%
M All Weather Bonds 1.56%
Groupama Alpha Fixed Income Plus 1.41%
Epsilon Euro Bond 1.31%
FTGF Brandywine Global Income Optimiser Fund 1.28%
Richelieu Euro Credit Unconstrained 1.00%
Sanso Short Duration 0.73%
EdR Fund Bond Allocation 0.70%
Lazard Credit Opportunities 0.27%
LO Funds - Short-Term Money Market CHF -0.34%
Goldman Sachs Yen Liquid Reserves Fund Institutional -2.21%
AXA IM FIIS US Short Duration High Yield -7.22%
Amundi Cash USD -8.84%