Assurance Vie

April 7, 2026Assurance Vie

Taxation of Life Insurance Surrenders in France: IR, PFO and Prélèvements Sociaux

The gains crystallised on a French life insurance surrender are not taxed as ordinary income throughout the life of the contract — they accumulate free of incom

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April 7, 2026Assurance Vie

The Contrat de Capitalisation: Legal Regime, IFI, Transmission and Tax

The contrat de capitalisation is France’s close cousin to life insurance — issued by the same insurers, offering the same investment supports, and governed by t

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April 7, 2026Assurance Vie

The Beneficiary Clausein French Life Insurance: Designation, Modification and Acceptance

The clause bénéficiaire is the most consequential document in a French life insurance contract. Who is named, how the clause is drafted, and how it is communica

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April 7, 2026Assurance Vie

French Life Insurance Contracts: Fonds Euros, Units of Accountand Contract Types

The term assurance-vie covers a wide range of contracts in French law. Understanding the differences — between a pure savings contract and a death-risk policy,

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Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In French Corporate Practice

English · French · Russian

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Lawyer In France.

A 20–30 minute call, in English, to scope your matter. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

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Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.