CAC 40	Perf Jour	Perf Ytd
7967.38	-0.17%	+8.05%

DIVERSIFIÉS / FLEXIBLES Perf. YTD

SRI

Pour en savoir plus, cliquez sur un fonds
H2O Moderato	21.34%
Ginjer Actifs 360	19.83%
Moneta Long Short	19.53%
GF Ambition Solidaire	19.23%
Clartan Valeurs	15.70%
BDL Rempart	13.75%
R-co Valor	12.35%
Claresco Allocation Flexible	12.10%
M&G (Lux) Dynamic Allocation Fund	11.22%
Carmignac Patrimoine	10.74%
AXA WF Global Optimal Income	9.51%
ELEVA Global Multi Opportunities	9.16%
R-co Valor Balanced	8.44%
ELEVA AR - Dynamic	8.35%
Dorval Convictions	8.09%
VEGA Patrimoine ISR	7.95%
Ruffer Total Return International	7.86%
Sienna Diversifié Flexible Monde	7.78%
First Eagle Amundi International Fund	7.31%
Russell Inv. MAGS	7.20%
Mandarine Solution	7.00%
GIS Global Multi Asset Income	6.91%
Eurose	6.86%
BNY Mellon Global Real Return Fund (EUR)	6.82%
Auris Diversified Beta	6.50%
Ofi Invest ESG MultiTrack	6.46%
Elkano Global Fund	6.41%
Exane Ceres	6.07%
Dorval Global Allocation	5.46%
Nova Dynamique	4.71%
Sycomore Next Generation	3.72%
Echiquier ARTY SRI	3.41%
VALBOA Exclusif	3.24%
Tikehau International Cross Assets	3.19%
Trusteam Optimum	2.99%
Tailor Allocation Defensive	2.49%
DNCA Invest Evolutif	2.41%
VEGA Euro Rendement ISR	2.12%
IDE Dynamic World Flexible	1.67%
Monocle Fund	0.91%
ACATIS Value Event	0.32%
ODDO BHF Polaris Balanced	-1.67%
Mansartis Investissements ISR	-3.91%
Gay-Lussac Europe Flex	-5.21%

ACTIONS Perf. YTD

Pour en savoir plus, cliquez sur un fonds
CM-AM Global Gold	95.70%
Jupiter Financial Innovation	22.33%
Piquemal Houghton Global Equities	19.23%
GemEquity	18.51%
Candriam Equities L Oncology	17.53%
Aperture European Innovation	17.29%
Digital Stars Europe	16.27%
Echiquier Artificial Intelligence	14.95%
Carmignac Investissement	13.23%
R-co Thematic Blockchain Global Equity	12.60%
Sienna Actions Bas Carbone	12.58%
HMG Globetrotter	12.40%
Candriam Equities L Robotics & Innovative Technology	12.22%
Auris Gravity US Equity Fund	11.72%
Groupama Global Disruption	9.79%
Athymis Industrie 4.0	9.60%
Pictet - Clean Energy Transition	8.96%
Sycomore Sustainable Tech	8.13%
Groupama Global Active Equity	7.89%
Square Megatrends Champions	7.78%
AXA Aedificandi	7.46%
FTGF ClearBridge Infrastructure Value	7.09%
EdRS Global Resilience	6.45%
R-co Thematic Real Estate	5.61%
Fidelity Global Technology	5.47%
JPMorgan Funds - US Technology	4.83%
Eurizon Fund Equity Innovation	4.56%
Pictet - Digital	4.43%
ODDO BHF Artificial Intelligence	3.92%
GIS Sycomore Ageing Population	3.84%
Sienna Actions Internationales	3.81%
BNP Paribas Funds Disruptive Technology	3.67%
EdR Fund Big Data	3.10%
JPMorgan Funds - Global Dividend	2.99%
Janus Henderson Horizon Global Sustainable Equity Fund	2.90%
Mandarine Global Transition	1.91%
Palatine Amérique	1.61%
Franklin Technology Fund	1.58%
Russell Inv. World Equity Fund	1.51%
Echiquier World Equity Growth	1.51%
Thematics AI and Robotics	1.34%
DNCA Invest Beyond Semperosa	0.90%
CPR Invest Climate Action	0.27%
Covéa Ruptures	0.17%
Sanso Smart Climate	0.01%
M&G (Lux) Global Listed Infrastructure Fund	-0.65%
Claresco USA	-0.83%
Mirova Global Sustainable Equity	-0.84%
EdR Fund Healthcare	-1.70%
Covéa Actions Monde	-1.74%
JPMorgan Funds - America Equity	-1.81%
M&G (Lux) Global Dividend Fund	-2.18%
Comgest Monde	-2.21%
Echiquier Global Tech	-2.26%
Thematics Water	-2.61%
BNP Paribas Aqua	-2.67%
MS INVF Global Opportunity	-2.83%
Ofi Invest Grandes Marques	-3.17%
Pictet - Water	-3.75%
Loomis Sayles U.S. Growth Equity	-3.93%
BNP Paribas US Small Cap	-5.95%
CPR Global Disruptive Opportunities	-6.09%
Athymis Millennial	-6.26%
ODDO BHF Global Equity Stars	-6.34%
Pictet - Security	-6.56%
Thematics Meta	-7.33%
AXA WF Robotech	-7.48%
Franklin U.S. Opportunities Fund	-8.24%
FTGF Royce US Small Cap Opportunity Fund	-9.97%
Franklin India Fund	-12.42%
MS INVF Global Brands	-12.89%

PERFORMANCE ABSOLUE Perf. YTD

SRI

Pour en savoir plus, cliquez sur un fonds
Jupiter Merian Global Equity Absolute Return	10.53%
Pictet TR - Atlas Titan	10.09%
H2O Adagio	8.31%
RAM European Market Neutral Equities	7.75%
Fidelity Absolute Return Global Equity Fund	7.20%
Syquant Capital - Helium Selection	6.36%
Sienna Performance Absolue Défensif	6.31%
M&G (Lux) Episode Macro Fund	5.89%
Pictet TR - Atlas	5.49%
Exane Pleiade	4.79%
DNCA Invest Alpha Bonds	4.79%
Cigogne UCITS Credit Opportunities	4.30%
BNP Paribas Global Absolute Return Bond	4.27%
AXA WF Euro Credit Total Return	3.62%
Candriam Bonds Credit Alpha	2.23%
Candriam Absolute Return Equity Market Neutral	1.38%

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
Axiom European Banks Equity	50.15%
Alken Fund Small Cap Europe	47.86%
Indépendance Europe Small	37.24%
Tailor Actions Avenir ISR	27.71%
JPMorgan Euroland Dynamic	25.68%
Tocqueville Value Euro ISR	25.24%
Groupama Opportunities Europe	21.01%
Moneta Multi Caps	20.55%
Uzès WWW Perf	19.46%
IDE Dynamic Euro	18.89%
BDL Convictions	17.69%
Quadrige France Smallcaps	16.18%
Indépendance France Small & Mid	15.78%
Tocqueville Euro Equity ISR	14.49%
Ecofi Smart Transition	14.21%
VALBOA Engagement ISR	13.23%
R-co 4Change Net Zero Equity Euro	13.15%
Tikehau European Sovereignty	12.06%
DNCA Invest Archer Mid-Cap Europe	11.68%
Mandarine Premium Europe	11.19%
Sycomore Sélection Responsable	10.83%
Covéa Perspectives Entreprises	10.41%
EdR SICAV Tricolore Convictions	10.10%
Lazard Small Caps Euro	9.59%
Sycomore Europe Happy @ Work	9.04%
Europe Income Family	8.03%
Mandarine Europe Microcap	7.40%
Groupama Avenir PME Europe	6.63%
Fidelity Europe	6.53%
HMG Découvertes	6.29%
Gay-Lussac Microcaps Europe	6.16%
ADS Venn Collective Alpha Europe	5.84%
Mirova Europe Environmental Equity	5.80%
Norden SRI	3.31%
ELEVA Leaders Small & Mid Cap Europe	3.21%
Tocqueville Croissance Euro ISR	3.12%
CPR Croissance Dynamique	2.98%
VEGA France Opportunités ISR	2.81%
Mandarine Unique	2.51%
Dorval Drivers Europe	1.76%
VEGA Europe Convictions ISR	0.92%
LFR Euro Développement Durable ISR	0.62%
Echiquier Agenor SRI Mid Cap Europe	-0.21%
Amplegest Pricing Power	-0.51%
Eiffel Nova Europe ISR	-6.85%
Echiquier Major SRI Growth Europe	-7.11%
DNCA Invest SRI Norden Europe	-9.04%
ADS Venn Collective Alpha US	-9.38%

ARTICLE 9 Perf. YTD

Pour en savoir plus, cliquez sur un fonds
R-co 4Change Net Zero Equity Euro	13.15%
Dorval European Climate Initiative	9.89%
EdR SICAV Euro Sustainable Equity	8.98%
BDL Transitions Megatrends	7.66%
Palatine Europe Sustainable Employment	6.43%
La Française Credit Innovation	4.11%
Aesculape SRI	2.67%
DNCA Invest Beyond Semperosa	0.90%
Triodos Impact Mixed	-0.23%
Triodos Global Equities Impact	-2.29%
Triodos Future Generations	-3.63%
Echiquier Positive Impact Europe	-4.94%

OBLIGATIONS Perf. YTD

Pour en savoir plus, cliquez sur un fonds
H2O Multibonds	28.42%
Axiom Emerging Markets Corporate Bonds	7.00%
IVO Global High Yield	6.39%
Carmignac Portfolio Credit	6.11%
IVO EM Corporate Debt UCITS	6.09%
Axiom Obligataire	5.84%
Lazard Credit Fi SRI	5.35%
IVO EM Corporate Debt Short Duration SRI	5.28%
LO Fallen Angels	5.23%
FTGF Brandywine Global Income Optimiser Fund	5.04%
Income Euro Sélection	4.98%
Omnibond	4.84%
Lazard Credit Opportunities	4.84%
EdR SICAV Financial Bonds	4.66%
Jupiter Dynamic Bond	4.63%
Schelcher Global Yield 2028	4.45%
Axiom Short Duration Bond	4.38%
DNCA Invest Credit Conviction	4.16%
La Française Credit Innovation	4.11%
Tikehau European High Yield	3.91%
EdR SICAV Short Duration Credit	3.82%
Ostrum SRI Crossover	3.79%
Ofi Invest High Yield 2029	3.72%
R-co Conviction Credit Euro	3.71%
Hugau Obli 1-3	3.52%
Tikehau 2029	3.38%
BNY Mellon Global Short-Dated High Yield Bond Fund (EUR)	3.37%
Hugau Obli 3-5	3.37%
Ofi Invest Alpha Yield	3.32%
Tikehau 2027	3.27%
Auris Investment Grade	3.27%
Alken Fund Income Opportunities	3.24%
La Française Rendement Global 2028	3.19%
Pluvalca Credit Opportunities 2028	3.14%
EdR SICAV Millesima 2030	2.84%
Tailor Crédit Rendement Cible	2.81%
EdR Fund Bond Allocation	2.62%
Auris Euro Rendement	2.59%
Tailor Credit 2028	2.55%
SLF (F) Opportunité High Yield 2028	2.54%
M All Weather Bonds	2.52%
Eiffel Rendement 2028	2.44%
Mandarine Credit Opportunities	1.95%
Sanso Short Duration	1.47%
Epsilon Euro Bond	1.09%
LO Funds - Short-Term Money Market CHF	0.83%
AXA IM FIIS US Short Duration High Yield	-5.45%
Amundi Cash USD	-6.63%
Goldman Sachs Yen Liquid Reserves Fund Institutional	-10.33%

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

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