Knowledge Base

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Questions

What is the reference tax income for a single-share household that does not pay CSG on pension income?

< 10,000 euros
< 12,817 euros
< 16,755 euros
< 26,002 euros

What is the overall rate of social levies on life insurance gains after eight years?

15%
17.2%
24.7%
30%

What is the CSG rate on salaries?

6.8%
8.3%
9.2%
10%

What are the three components of social levies on investment income and capital gains, with their respective rates?

CSG (9.2%), CRDS (0.5%), Solidarity levy (7.5%)
CSG (6.8%), CRDS (0.5%), Solidarity levy (10%)
CSG (9.2%), CRDS (1.5%), Solidarity levy (6.5%)
CSG (10%), CRDS (0.5%), Solidarity levy (6.7%)

Categorize items by dragging them to the appropriate zones

Items to categorize:

Livret A
PEA after five years
PEL opened since 2018
Life insurance after eight years
Categories:

Exempt

Reduced rate

Full rate

Interest on housing savings plans (PEL) opened since 2018 is fully exempt from social levies.

True
False

CSG paid is always deductible from taxable income when the taxpayer opts for the flat tax.

True
False