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This flowchart will enable you to identify the party who will be taxable for chargeable event gains for an Onshore or Offshore investment bond. This guide is not suitable for investment bonds held by companies.

Tax effects of policy ownership and insured events for Belgium

  • Type: pdf
  • Ref: 4597
  • Published: 25/11/2021
This tax guide gives you information for your clients who own a French Executive Portfolio and are resident in France.
This guide will provide you with an understanding of full bond surrenders for Onshore or Offshore investment bonds. This guide is not suitable for investment bonds held by companies.

French Executive Portfolio tax note

  • Type: pdf
  • Ref: 20734
  • Published: 29/11/2021
This is a summary of the French tax regime for the taxation of investment linked Assurance Vie policies when the policyholder is tax resident in France.
This guide will provide you with an understanding of how multiple gains from Onshore and/or Offshore investment bonds in the same tax are treated for income tax purposes. This guide is not suitable for investment bonds held by companies.
This guide will provide you with an understanding of time apportionment relief for Onshore and Offshore investment bonds. This guide is not suitable for investment bonds held by companies.

Tax benefits of the SCIB

  • Type: pdf
  • Ref: 18741
  • Published: 20/05/2022
The benefits of investing in a Spanish compliant policy, such as the Spanish Collective Investment Bond for your expat clients living in Spain, rather than a non-compliant policy.