CAC 40 Perf Jour Perf Ytd
8057.36 +1.79% -1.13%
DIVERSIFIÉS / FLEXIBLES Perf. YTD
SRI
ACTIONS Perf. YTD
Pour en savoir plus, cliquez sur un fonds
CPR Invest Global Gold Mines 22.21%
CM-AM Global Gold 20.69%
IAM Space 12.57%
Templeton Emerging Markets Fund 10.45%
FTGF ClearBridge Infrastructure Value Fund 9.50%
Pictet - Clean Energy Transition 8.42%
DNCA Invest Strategic Resources 8.07%
Piquemal Houghton Global Equities Grand Prix de la Finance 7.11%
SKAGEN Kon-Tiki 6.29%
EdR SICAV Global Resilience 6.26%
Aperture European Innovation 5.33%
HMG Globetrotter 5.25%
Athymis Industrie 4.0 5.18%
BNP Paribas Aqua 5.14%
Thematics Water 4.81%
GemEquity 4.57%
Longchamp Dalton Japan Long Only 4.51%
Sycomore Sustainable Tech 4.32%
Groupama Global Disruption 4.31%
M&G (Lux) Global Dividend Fund 3.98%
Groupama Global Active Equity 3.97%
M&G (Lux) European Strategic Value Fund 3.14%
Mandarine Global Transition 2.68%
DNCA Invest Sustain Climate 1.95%
BNP Paribas US Small Cap 1.89%
AXA Aedificandi 1.04%
FTGF Putnam US Research Fund 0.89%
JPMorgan Funds - Global Dividend 0.87%
Palatine Amérique 0.66%
H2O Multiequities 0.34%
R-co Thematic Real Estate Grand Prix de la Finance -0.26%
EdR Fund Healthcare -0.35%
Sienna Actions Internationales -0.41%
Fidelity Global Technology -0.45%
Candriam Equities L Oncology -0.56%
Echiquier Global Tech -0.61%
JPMorgan Funds - America Equity -0.72%
Carmignac Investissement -0.81%
Candriam Equities L Robotics & Innovative Technology -0.97%
Franklin Technology Fund -1.14%
EdR Fund Big Data Grand Prix de la Finance -1.30%
Mirova Global Sustainable Equity -1.50%
Echiquier World Equity Growth -2.05%
Thematics Meta -2.14%
Pictet-Robotics -2.47%
Thematics AI and Robotics -2.82%
Sienna Actions Bas Carbone -2.86%
Comgest Monde Grand Prix de la Finance -2.86%
Athymis Millennial -3.04%
BNP Paribas Funds Disruptive Technology -3.25%
Square Megatrends Champions -3.46%
ODDO BHF Artificial Intelligence -3.79%
Auris Gravity US Equity Fund -4.10%
GIS Sycomore Ageing Population -4.17%
Ofi Invest Grandes Marques -4.21%
Loomis Sayles U.S. Growth Equity -4.92%
Echiquier Artificial Intelligence Grand Prix de la Finance -5.41%
R-co Thematic Blockchain Global Equity Grand Prix de la Finance -7.91%
Pictet - Digital -8.07%
PERFORMANCE ABSOLUE Perf. YTD
SRI

Apport d’un plan de stock-options à  une structure soumise à  l’IS...

 

D’après les informations que vous nous avez communiquées, nous comprenons que votre client est titulaire d’un plan de stock-options dont l’attribution est antérieure au 28 septembre 2012.

 

Il souhaiterait apporter les titres issus de la levée à une structure soumise à l’impôt sur les sociétés qu’il ne contrôlerait pas.

 

Vous vous interrogez sur la fiscalité applicable à un tel apport, notamment sur l’éventuel sursis d’imposition concernant la plus-value d’acquisition.

 

L’apport des titres du plan de stock-options de votre client à une structure soumise à l’IS permettrait, sous certaines conditions, de bénéficier du régime du sursis d’imposition, concernant la plus-value d’acquisition.


Pour lire la fiche complète du Département Ingénierie Patrimoniale de la Banque Privée 1818, cliquer ici

ACTIONS PEA Perf. YTD
Pour en savoir plus, cliquez sur un fonds
Arc Actions Rendement 4.32%
Chahine Funds - Equity Continental Europe 2.00%
BDL Convictions Grand Prix de la Finance 1.79%
Ginjer Detox European Equity 1.54%
Indépendance Europe Mid 1.41%
Groupama Opportunities Europe 0.83%
IDE Dynamic Euro 0.35%
Mandarine Premium Europe -0.02%
Tikehau European Sovereignty -0.03%
HMG Découvertes -0.37%
JPMorgan Euroland Dynamic -0.47%
CPR Invest - European Strategic Autonomy -0.48%
Pluvalca Initiatives PME -0.79%
Maxima -0.82%
Tailor Actions Entrepreneurs -0.96%
Echiquier Agenor SRI Mid Cap Europe -1.08%
Indépendance France Small & Mid Grand Prix de la Finance -1.16%
Amplegest Pricing Power Grand Prix de la Finance -1.20%
Sycomore Sélection Responsable -1.38%
Mandarine Europe Microcap -1.40%
Sycomore Europe Happy @ Work -1.41%
VALBOA Engagement -1.47%
Fidelity Europe -1.70%
Axiom European Banks Equity -1.73%
Tocqueville Euro Equity ISR -1.97%
Gay-Lussac Microcaps Europe -1.99%
DNCA Invest Archer Mid-Cap Europe Grand Prix de la Finance -2.24%
Tocqueville Croissance Euro ISR -2.50%
INOCAP France Smallcaps -3.01%
LFR Inclusion Responsable ISR -3.24%
Moneta Multi Caps Grand Prix de la Finance -3.45%
Europe Income Family -3.57%
VEGA Europe Convictions ISR -3.86%
Alken European Opportunities -4.00%
Echiquier Major SRI Growth Europe Grand Prix de la Finance -4.04%
Tocqueville Value Euro ISR -4.24%
Mandarine Unique -4.60%
R-co 4Change Net Zero Equity Euro -4.71%
Lazard Small Caps Euro -4.72%
Dorval Drivers Europe -4.91%
ODDO BHF Active Small Cap -4.94%
VEGA France Opportunités ISR -4.96%
Uzès WWW Perf -5.08%
DNCA Invest SRI Norden Europe -5.29%
Tailor Actions Avenir ISR -5.34%
EdR SICAV Tricolore Convictions Grand Prix de la Finance -7.67%
Groupama Avenir PME Europe Grand Prix de la Finance -9.06%
OBLIGATIONS Perf. YTD
Pour en savoir plus, cliquez sur un fonds
LO Funds - Short-Term Money Market CHF 2.98%
Templeton Global Total Return Fund 2.70%
M&G (Lux) Emerging Markets Bond Fund 1.89%
Jupiter Dynamic Bond 1.61%
Amundi Cash USD 1.55%
IVO EM Corporate Debt UCITS Grand Prix de la Finance 0.89%
IVO EM Corporate Debt Short Duration SRI 0.83%
Axiom Emerging Markets Corporate Bonds 0.61%
Axiom Short Duration Bond 0.53%
Hugau Obli 3-5 0.42%
Axiom Obligataire Grand Prix de la Finance 0.39%
DNCA Invest Credit Conviction 0.38%
M International Convertible 2028 0.38%
Omnibond 0.34%
IVO Global High Yield 0.32%
R-co Conviction Credit Euro Grand Prix de la Finance 0.29%
Mandarine Credit Opportunities 0.21%
Franklin Euro Short Duration Bond Fund 0.18%
Carmignac Portfolio Credit 0.13%
Lazard Euro Short Duration Income Opportunities SRI 0.09%
Hugau Obli 1-3 0.01%
SLF (L) Bond 12M 0.01%
Ostrum SRI Crossover -0.05%
Lazard Credit Opportunities -0.05%
Ofi Invest Alpha Yield -0.06%
Lazard Credit Fi SRI -0.08%
EdR Fund Bond Allocation -0.10%
Tailor Crédit Rendement Cible -0.11%
H2O Multibonds Grand Prix de la Finance -0.14%
Income Euro Sélection -0.17%
EdR SICAV Financial Bonds -0.20%
EdR SICAV Short Duration Credit -0.29%
BNY Mellon Global Short-Dated High Yield Bond Fund (EUR) -0.30%
Ostrum Euro High Income Fund -0.30%
Auris Euro Rendement -0.32%
La Française Credit Innovation -0.37%
LO Fallen Angels -0.44%
Sycoyield 2030 -0.50%
Tikehau European High Yield -0.71%
EdR SICAV Millesima 2030 -0.86%
Tikehau 2031 -0.88%
CPR Absolute Return Bond -0.89%
Eiffel High Yield Low Carbon -0.97%
Eiffel Rendement 2030 -1.38%