Luxembourg life assurance as a solution for investment as the holding of assets in France

In a context of low interest rates and volatile financial markets, financial real-estate assets are an indispensable and preferred asset class for French investors or portfolio managers thanks to their projected financial returns and attractive valuations.  Under the individualised financial management of a Luxembourg life-assurance policy, real-estate vehicles can be invested in by the discretionary […]

More

Belgium: death of the insured and payment to the beneficiary

After inventorying all the policies affected by the death, all the administrative formalities with the insurers concerned must begin fairly soon in order to settle the benefits prescribed under the policies.   Documents to compile   The larger the number of insurers involved, the more complex becomes the broker’s task, since each company usually has […]

More

Finland – Life assurance premium payments in kind – is transfer tax due?

However, special care should be taken to analyse the tax impact of the premium payment. First, a premium payment in kind is regarded as a disposal for Finnish income tax purposes. This means that the payment triggers taxation for a tax-resident policyholder transferring securities under the policy. Capital gains are taxed at 30%, and for […]

More