{"version":"2026.9","updated":"2026-09-16","provider":"Marcel","siteUrl":"https://marcel-retraite.fr","description":"Moteurs reglementaires de calcul de retraite et de patrimoine francais. Chaque regle est sourcee sur des textes officiels, verifiee contre des exemples chiffres et figee par des golden tests avant mise en ligne.","stats":{"totalCalculators":62,"baremesAnnee":2026,"lastVerified":"2026-09-16"},"rules":[{"id":"pension-base-regime-general","title":"Pension de base CNAV","formula":"SAM x Taux x (Trimestres valides / Duree requise)","sources":["Code SS L351-1","Code SS R351-29","service-public.gouv.fr F21552"],"keyValues":{"tauxPlein":0.5,"decoteParTrimestre":0.00625,"surcoteParTrimestre":0.0125,"pass2026":48060,"micoBase":756.29,"micoMajore":903.93},"coverage":["Decote/surcote","Proratisation","Plafond PASS","Minimum contributif"],"limitations":["SAM saisi par l'utilisateur","Zones grises 1963-1968 : saisie obligatoire"],"confidence":"high","goldenTests":5,"verifiedOn":"2026-07-07","url":"https://marcel-retraite.fr/calculateur-pension-base"},{"id":"agirc-arrco","title":"Complementaire Agirc-Arrco","formula":"Points x Valeur du point x Coefficient de minoration","sources":["Document officiel Agirc-Arrco coefficients anticipation"],"keyValues":{"valeurPoint2026":1.4386,"plafondMajorationEnfants":2367.48},"coverage":["Bareme trimestres manquants 1-20","Coefficients age 57-67 ans","Regle du plus favorable","Malus supprime depuis 01/12/2023"],"limitations":["Generations nees avant 1955","Points Tranche C avant 2016"],"confidence":"high","goldenTests":8,"verifiedOn":"2026-07-10","exampleOfficiel":"Ne 1959, 63a2m, 155/167 -> coefficient 0,88 verifie au centime","url":"https://marcel-retraite.fr/calculateur-pension-agirc-arrco"},{"id":"cnavpl-base","title":"Pension de base CNAVPL","formula":"Points x 0,6599 euros x Taux","sources":["cnavpl.fr"],"keyValues":{"valeurPoint2026":0.6599,"decoteParTrimestre":0.0125},"coverage":["Taux pilote par duree tous regimes","Decote/surcote"],"confidence":"high","goldenTests":5,"verifiedOn":"2026-07-09","url":"https://marcel-retraite.fr/calculateur-pension-cnavpl"},{"id":"carmf","title":"Complementaire 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ans)","sources":["cavec.fr"],"keyValues":{"valeurPoint2026":1.385,"ageTauxPlein":65},"confidence":"high","goldenTests":5,"verifiedOn":"2026-07-09","url":"https://marcel-retraite.fr/calculateur-pension-cavec"},{"id":"cipav","title":"Complementaire CIPAV (architectes, osteopathes...)","formula":"Points x 2,89 euros x Taux","sources":["lacipav.fr","Previssima 3802 points verifie au centime"],"keyValues":{"valeurPoint2026":2.89,"ageTauxPlein":67,"surcoteParAn":0.05},"confidence":"high","goldenTests":8,"verifiedOn":"2026-07-10","url":"https://marcel-retraite.fr/calculateur-pension-cipav"},{"id":"carpimko","title":"Complementaire CARPIMKO (infirmiers, kines...)","formula":"Points x 21,48 euros x Taux","sources":["Previssima MAJ 16/03/2026 exemple Estelle verifie au centime"],"keyValues":{"valeurPoint2026":21.48},"confidence":"high","goldenTests":7,"verifiedOn":"2026-07-11","url":"https://marcel-retraite.fr/calculateur-pension-carpimko"},{"id":"rci","title":"Complementaire RCI 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en pouvoir d'achat constant : la fiscalite reelle, assise sur des montants nominaux, sera superieure"],"confidence":"high","goldenTests":12,"verifiedOn":"2026-07-14","url":"https://marcel-retraite.fr/calculateur-per"},{"id":"transmission-av","title":"Transmission en assurance-vie (990 I / 757 B)","formula":"990 I : (capital du compartiment avant 70 ans - 152 500 EUR PAR BENEFICIAIRE) x 20 % puis 31,25 % | 757 B : (primes versees apres 70 ans - quote-part de l abattement global de 30 500 EUR) x bareme des droits de succession. Plus-values du compartiment 757 B : EXONEREES.","sources":["CGI art. 990 I","CGI art. 757 B","CGI art. 796-0 bis (loi TEPA)","CGI art. 777","CSS art. L136-7","LF 2026 : regime confirme inchange"],"keyValues":{"abattement990IParBeneficiaire":152500,"seuilTaux3125":700000,"taux990INormal":0.2,"taux990IMajore":0.3125,"abattementGlobal757B":30500,"psUnitesDeCompte":0.172,"abattementSuccessoralLigneDirecte":100000},"coverage":["Abattement 152 500 EUR PAR BENEFICIAIRE, tous contrats du meme assure confondus","Cloisonnement des regimes selon l age AU VERSEMENT (pas au deces)","757 B : seules les PRIMES sont taxees, les plus-values sont exonerees","Abattement global de 30 500 EUR partage entre les seuls beneficiaires taxables","Cumul des deux abattements","Exoneration totale du conjoint et du partenaire de PACS (TEPA) : ils ne consomment pas l abattement global","PS 17,2 % sur les gains d unites de compte, precomptes avant la fiscalite successorale","Comparaison au calcul naif (facteur 7,5 sur le cas de reference)"],"limitations":["Demembrement de la clause beneficiaire (CGI art. 669) hors V1","Contrats anterieurs au 20/11/1991 et primes anterieures au 13/10/1998 hors V1","Exoneration des freres et soeurs sous conditions (art. 796-0 ter) hors V1","Primes manifestement exagerees (C. assur. L132-13) hors V1"],"confidence":"high","goldenTests":18,"verifiedOn":"2026-07-14","url":"https://marcel-retraite.fr/calculateur-succession-assurance-vie"},{"id":"succession","title":"Droits de succession et de donation (bareme CGI art. 777)","formula":"Droits = applyBrackets(assiette - abattement, bareme_lien) | Abattement enfant: 100 000 EUR / 15 ans | Abattement conjoint/PACS: 80 724 EUR (exoneration successions)","sources":["CGI art. 777","CGI art. 779","CGI art. 784 (rappel fiscal 15 ans)","CGI art. 796-0 bis (TEPA — conjoint exonere successions)"],"keyValues":{"abattementEnfant":100000,"abattementConjointPACS":80724,"abattementPetitEnfant":31865,"abattementArriereTE":5310,"abattementFrereSoeur":15932,"abattementHandicap":159325,"rappelFiscalAns":15,"tranchesLigneDirecte":[8072,12109,15932,552324,902838,1805677]},"coverage":["Bareme ligne directe (5 % a 45 %)","Bareme freres/soeurs et autres (35 % et 45 %)","Rappel fiscal sur 15 ans","Abattement handicap cumulable","Exoneration TEPA conjoint et PACS pour les successions"],"limitations":["Dutreil PME hors V1 (CGI art. 787 B)","Abattement art. 790 G (dons familiaux numeraire) hors V1","Biens professionnels hors V1"],"confidence":"high","goldenTests":23,"verifiedOn":"2026-09-13","url":"https://marcel-retraite.fr/calculateur-succession"},{"id":"donation-partage","title":"Donation-partage et demembrement (usufruit / nue-propriete)","formula":"Nue-propriete = Pleine propriete x (1 - Taux usufruit CGI art. 669) | Droits = applyBrackets(NP - abattement, bareme) | Reconstitution PP : GRATUITE au deces de l usufruitier","sources":["CGI art. 669 (bareme usufruit)","CGI art. 779 (abattements)","CGI art. 777 (bareme droits)","CGI art. 784 (rappel fiscal)","BOFIP BOI-ENR-DMTG-20-20-20-10"],"keyValues":{"tauxUsufruit_40ans":0.7,"tauxUsufruit_50ans":0.6,"tauxUsufruit_60ans":0.5,"tauxUsufruit_70ans":0.4,"tauxUsufruit_80ans":0.3,"exonerationReconstitutionPP":true},"coverage":["Bareme fiscal usufruit/NP par tranche d age de 10 ans","Donation en nue-propriete avec usufruit reserve","Calcul droits sur la seule nue-propriete","Reconstitution gratuite de la PP au deces de l usufruitier","Comparaison avec donation en pleine propriete"],"limitations":["Quasi-usufruit hors V1","Demembrement clause beneficiaire AV hors V1","Donations progressives sur plusieurs tranches 15 ans hors V1"],"confidence":"high","goldenTests":23,"verifiedOn":"2026-09-13","url":"https://marcel-retraite.fr/calculateur-succession"},{"id":"cumul-emploi-retraite","title":"Cumul emploi-retraite 2026 (salarie regime general)","formula":"Integral : pension pleine + revenu activite (aucun ecretement) | Plafonne : pension ecrêtee si (pension + activite) > plafond = 160% SMIC ou salaire ref 3 mois","sources":["CSS art. L161-22","CSS art. R161-11 et D161-2-1-8","info-retraite.fr","decret 2025-1228 (SMIC janvier 2026)"],"keyValues":{"smicMensuelJanvier2026":1823.03,"plafond160Smic2026":2916.85,"abattementCSGActivite":0.9825},"coverage":["Classification integral vs plafonne automatique","Ecretement sur la pension de base en priorite, puis complementaire","Regime integral : conditions cumulatives (toutes pensions liquidees, age legal atteint, taux plein)"],"limitations":["Salarie regime general uniquement (independants, FP hors V1)","Extension 2027 (reforme eventuelle) hors V1"],"confidence":"high","goldenTests":30,"verifiedOn":"2026-08-31","url":"https://marcel-retraite.fr/calculateur-cumul-emploi-retraite"},{"id":"rachat-trimestres","title":"Rachat de trimestres VPLR (bareme 2026)","formula":"Cout = N_trimestres x Prix_unite(age, tranche_revenu, option) | Gain = (gain_taux + gain_duree) x SAM | ROI = cout_net_IR / gain_pension_annuel","sources":["CSS art. 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IS - friction_sortie (dividende/salaire) - IR_placement - PS | Comparaison a benefice ENGAGE identique (pas a capital investi identique)","sources":["Chainage moteurs remuneration, per-fiscal-sortie, PEA, AV, crypto","CGI art. 150-0 A (PV titres)","CGI art. 150 VH bis (crypto)","CGI art. 157 (5 bis PEA — exoneration IR 5 ans)"],"keyValues":{"horizonsModelises":[5,10,15,20],"actifs":["ETF_capitalisant","action_UE","crypto","CTO"]},"coverage":["Raisonnement a benefice engage identique (corrige le biais capital identique)","Friction de sortie societe incluse (IS + PFU ou salaire)","Fiscalite de cession par classe d actif","PEA : exoneration IR apres 5 ans, PS 18,6 %"],"limitations":["Immobilier non inclus (-> corridors immo)","Assurance-vie : compartiment fonds euros hors V1"],"confidence":"high","goldenTests":34,"verifiedOn":"2026-09-01","url":"https://marcel-retraite.fr/calculateur-chemin"},{"id":"compare-allocation","title":"Allocation multi-enveloppes (PER / AV / PEA / CTO)","formula":"Effort net = versement - economie_IR_PER | Capital N = FV(versement_mensuel, rendement, horizon) | Flux net retraite = capital x TMI_sortie_PER ou capital x PFU_AV ou capital exonere_PEA","sources":["Chainage moteurs per-fiscal-entree, per-fiscal-sortie, AV, PEA (CGI art. 157 5 bis)","CGI art. 163 quatervicies","AMF — neutralite reglementaire"],"keyValues":{"enveloppes":["PER","AV","PEA","CTO"],"neutraliteReglementaire":true,"scenariosRendement":[0.02,0.04,0.06]},"coverage":["PER : deductibilite entree + TMI sortie reelle","AV : abattement 4600/9200 EUR apres 8 ans + PS 17,2 %","PEA : exoneration IR totale apres 5 ans","Falaise de deductibilite PER detectee et signalee","Aucun classement — ordre fixe independant des resultats (neutralite AMF)"],"limitations":["PERCO/PERO hors V1","AV fonds euros hors V1"],"confidence":"high","goldenTests":21,"verifiedOn":"2026-09-11","url":"https://marcel-retraite.fr/calculateur-allocation"},{"id":"mere-fille","title":"Distribution inter-societes et regime mere-fille (CGI art. 145/216)","formula":"PP -> Dividende PFU 31,4 % | Holding droit commun : IS 25% sur dividende brut | Holding mere-fille : IS 25% x 5% QPFC = 1,25% effectif | Condition : >= 5% detention >= 2 ans","sources":["CGI art. 145 (conditions eligibilite)","CGI art. 216 (exoneration + QPFC 5 %)","CGI art. 200 A (PFU 12,8 % + PS 18,6 %)","Directive UE Mere-Fille 2011/96/UE"],"keyValues":{"pfuPP":0.314,"isDroitCommun":0.25,"qpfcTaux":0.05,"tauxEffectifMF":0.0125,"seuilDetention":0.05,"dureeMinAns":2,"isReduitPME":0.15},"coverage":["3 chemins : PP directe, holding droit commun, holding mere-fille","Test eligibilite (taux detention + duree + societe non exclue)","Engagement de conservation < 2 ans","Comparaison en net disponible dans la holding"],"limitations":["SIIC et societes de personnes exclues du regime","OBO chainage via simulate-obo"],"confidence":"high","goldenTests":28,"verifiedOn":"2026-09-13","url":"https://marcel-retraite.fr/calculateur-mere-fille"},{"id":"obo","title":"OBO — Owner Buy-Out (cession a sa propre holding)","formula":"DSCR = dividende_net_holdco / annuite | Payback = annees pour cashflow_cumule > 0 | Gain fiscal = PS_PV_evitees - QPFC_cumulee - frais_acquisition","sources":["CGI art. 145 (regime mere-fille)","CGI art. 216 (QPFC 5 %)","CGI art. 209 (interets deductibles)","CGI art. 150-0 A (PV cession titres)","CGI art. 150-0 D (abattements duree)"],"keyValues":{"tauxIS":0.25,"qpfc":0.05,"pfuPV":0.3,"psEvitees":0.172,"abattement2a8ans":0.5,"abattementAuDela8ans":0.65},"coverage":["Tableau de financement annee par annee (dette, dividende, DSCR)","Scenario stress (dividendes - 20 %)","Calcul PV dirigeant sur cession initiale a la holding","Comparaison avec cession directe a un tiers"],"limitations":["Dutreil (CGI art. 787 B) hors V1","Apport-cession 150-0 B ter hors V1 (-> simulate-apport-cession)"],"confidence":"high","goldenTests":29,"verifiedOn":"2026-09-13","url":"https://marcel-retraite.fr/calculateur-obo"},{"id":"sci-ir-vs-is","title":"SCI IR vs SCI IS — comparaison sur meme bien immobilier","formula":"SCI IR : revenus fonciers -> IR(tmi) + PS 17,2 % | SCI IS : benefice -> IS 25% ; PV IS (amort repris) ; PFU 31,4% dividende | Exo PV IR : 22 ans (IR) / 30 ans (PS)","sources":["CGI art. 8 (SCI IR — imposition associes)","CGI art. 206 (option IS)","CGI art. 39 (amortissement IS)","CGI art. 150 U a 150 VC (PV IR)","CGI art. 219 (taux IS)"],"keyValues":{"tauxIR_PV":0.19,"tauxPS":0.172,"tauxIS":0.25,"pfuDividende":0.314,"dureeExoIR":22,"dureeExoPS":30,"abattementIR_apres5ans":0.06},"coverage":["Cash-flow net annuel et cumule sur l horizon","Imposition locative par regime","Simulation de la revente : PV IR (abattements) vs PV IS (amort repris + PFU)","Avantage net de chaque regime sur l horizon"],"limitations":["Multi-associes : -> simulate-sci-multi","Demembrement de parts : -> simulate-demembrement"],"confidence":"high","goldenTests":23,"verifiedOn":"2026-09-12","url":"https://marcel-retraite.fr/calculateur-sci"},{"id":"sci-multi","title":"SCI IR multi-associes — ventilation par quote-part et TMI","formula":"Revenu foncier associe = (loyers - charges - interets) x quote-part | Deficit plafonné a 10 700 EUR/an par associe (CGI art. 156) | Impot = revenu_foncier x (tmi + PS 17,2 %)","sources":["CGI art. 8 (societe de personnes)","CGI art. 28 (revenus fonciers)","CGI art. 156 (deficit foncier — plafond 10 700 EUR)","CGI art. 150 U (PV cession parts)"],"keyValues":{"plafondDeficitFoncier":10700,"tauxPS":0.172,"maxAssocies":5},"coverage":["2 a 5 associes personnes physiques","Ventilation du resultat et du deficit par quote-part","Chaque associe taxe a son propre TMI","Deficit imputable sur revenus globaux dans la limite 10 700 EUR"],"limitations":["SCI a l IS : -> simulate-sci-ir-vs-is","Holding associee hors V1","Demembrement de parts : -> simulate-demembrement"],"confidence":"high","goldenTests":24,"verifiedOn":"2026-09-12","url":"https://marcel-retraite.fr/calculateur-sci-multi"},{"id":"pv-immo-ir","title":"Plus-value immobiliere regime IR (particulier ou SCI IR)","formula":"PV brute = prix_cession - prix_acquisition_majore | PV imposable_IR = PV brute x (1 - abattement_IR) | PV imposable_PS = PV brute x (1 - abattement_PS) | Exo totale : 22 ans (IR) et 30 ans (PS)","sources":["CGI art. 150 U a 150 VH","CGI art. 150 VC (abattements duree)","BOFIP BOI-RFPI-PVI-20-20","CGI art. 150 U II 1 deg (exo residence principale)","CGI art. 1609 nonies G (taxe PV elevees)"],"keyValues":{"tauxIR":0.19,"tauxPS":0.172,"forfaitFraisAchat":0.075,"abattementIR_par_an_apres_5ans":0.06,"abattementIR_22eme_an":0.04,"abattementPS_par_an_6a21ans":0.0165,"abattementPS_22eme_an":0.016,"abattementPS_par_an_23a30ans":0.09,"dureeExoIR":22,"dureeExoPS":30},"coverage":["Abattements progressifs IR et PS independants","Frais d acquisition : reels ou forfait 7,5 %","Travaux non deduits : majorent le prix d acquisition","Exoneration residence principale"],"limitations":["Exoneration vente premier logement hors V1"],"confidence":"high","goldenTests":23,"verifiedOn":"2026-09-12","url":"https://marcel-retraite.fr/calculateur-pv-immo"},{"id":"cession-titres-vs-actifs","title":"Cession de societe : titres vs actifs (3 chemins)","formula":"A1. Titres PFU : PV x 31,4 % | A2. Titres bareme : PV x (1 - abatt.) x tmi + PV x 18,6 % (sans abatt.) | B. Actifs : IS 25 % sur PV comptable puis PFU 31,4 % sur dividende (double imposition)","sources":["CGI art. 150-0 A (imposition PV titres)","CGI art. 150-0 D (abattements 50 %/65 % duree)","CGI art. 200 A (PFU 12,8 % + PS 17,2 %)","CGI art. 219 (IS 25 %)","CGI art. 238 (cession actifs)"],"keyValues":{"pfuIR":0.128,"pfuPS":0.186,"pfuTotal":0.314,"isNormal":0.25,"pfuDividende":0.314,"abattement2a8ans":0.5,"abattementAuDela8ans":0.65,"ecartTitresBaremeVsActifs":223600},"coverage":["PFU vs bareme avec abattements pour duree","PS calcules sur PV brute sans abattement (LFSS 2018)","Cession actifs : double imposition IS + PFU chiffree","Comparaison nette par chemin"],"limitations":["Cession Dutreil PME hors V1","Depart a la retraite (abatt. supplementaire 500k EUR) hors V1"],"confidence":"high","goldenTests":22,"verifiedOn":"2026-09-13","url":"https://marcel-retraite.fr/calculateur-cession"},{"id":"marchand-biens","title":"Marchand de biens — achat-revente immobilier","formula":"Benefice = PV - PA - travaux - charges - DMTO_reduit | IS 15% (jusqu a 42 500 EUR) puis 25 % | Sortie dividende PFU 31,4 % | DMTO reduit 0,715 % si engagement revente < 5 ans","sources":["CGI art. 35 I 1 deg (definition marchand de biens)","CGI art. 1115 (DMTO reduit 0,715 %)","CGI art. 257 I (TVA immobiliere)","CGI art. 268 (TVA sur marge biens anciens)","CGI art. 219 (IS)"],"keyValues":{"dmtoReduit":0.00715,"dmtoStandard":0.075,"tauxTVA":0.2,"isReduit":0.15,"isNormal":0.25,"seuilPME":42500,"pfuDividende":0.314},"coverage":["3 regimes TVA : sans TVA, TVA sur marge, TVA totale","DMTO reduit si engagement revente < 5 ans","IS taux reduit 15 % jusqu au seuil PME","Sortie en dividende PFU"],"limitations":["Regime BIC personne physique hors V1 (-> simulation IR direct)","TVA sur marge : calcul exact necessite prix d achat TTC notifie hors V1"],"confidence":"high","goldenTests":28,"verifiedOn":"2026-09-12","url":"https://marcel-retraite.fr/calculateur-marchand-biens"},{"id":"immo-espagne","title":"Immobilier en Espagne depuis une SASU — corridor fiscal","formula":"Option A (nom propre) : PFU 31,4 % sortie SASU + IRNR 19 % locatif + credit d impot conv. + PS France 17,2 % | Option B (filiale SL + pret CCA) : 0 friction depart + IS Espagne 25 % + remontee mere-fille","sources":["Convention France-Espagne 1995 art. 6, 13, 23","Ley IRNR — taux 19 % residents UE","Directive UE Mere-Fille 2011/96/UE","CGI art. 39 (interets deductibles pret inter-entreprises)"],"keyValues":{"pfuFrance":0.314,"irnrUE":0.19,"isEspagne":0.25,"amortissementBatiment":0.03,"psFrance":0.172,"qpfcMereFille":0.05},"coverage":["Friction de sortie de la SASU (PFU) incluse dans le comparateur","Credit d impot convention France-Espagne (art. 23) calcule","Pret compte courant d associe SASU vers filiale SL","PS France toujours dues (arret de Ruyter CJUE 2015)"],"limitations":["Taxe locale sur les non-residents (IRNR sur RC) hors V1","Prix d acquisition < 500k EUR (seuil immo de luxe ES hors V1)"],"confidence":"high","goldenTests":24,"verifiedOn":"2026-09-12","url":"https://marcel-retraite.fr/simulateurs-immo/espagne"},{"id":"immo-portugal","title":"Immobilier au Portugal depuis une SASU — corridor fiscal","formula":"Option A (nom propre) : PFU 31,4 % + IRNR Portugal 25 % locatif + credit impot + PS 17,2 % | Option B (filiale Lda + pret) : IRC Portugal 21 % + remontee mere-fille","sources":["Convention France-Portugal 14 janvier 1971 art. 6, 13, 23","CIRS art. 72 (IRNR 25 % non-residents UE)","CIRC art. 87 (IRC 21 %)","Directive UE Mere-Fille 2011/96/UE"],"keyValues":{"pfuFrance":0.314,"irnrPortugalUE":0.25,"ircPortugal":0.21,"amortissementBatiment":0.02,"psFrance":0.172},"coverage":["IRNR Portugal 25 % sur revenus locatifs non-residents UE (plus eleve qu Espagne)","Amortissement bâtiment 2 %/an (vs 3 % Espagne)","Credit d impot convention pour eviter double imposition"],"limitations":["NHR (Non-Habitual Resident) : hors perimetre (resident fiscal PT requis)","Taxe sur les biens de luxe (AIMI) hors V1"],"confidence":"high","goldenTests":19,"verifiedOn":"2026-09-14","url":"https://marcel-retraite.fr/simulateurs-immo/portugal"},{"id":"immo-belgique","title":"Immobilier en Belgique depuis une SASU — corridor fiscal","formula":"IPP belge = Revenu Cadastral indexe x 1,4 x Taux NR | Exo PV si detention > 5 ans (particuliers) | Droits enreg : 12,5 % Wallonie/Bruxelles, 3 % Flandre | PS France 17,2 % toujours dues","sources":["Convention France-Belgique 10 mars 1964 art. 6, 13, 23","CIR belge (ISOC 25 % / 20 % PME)","Arret de Ruyter CJUE C-623/13 (PS francaises dues non-residents UE)"],"keyValues":{"pfuFrance":0.314,"isocBelgique":0.25,"isocPMEBelgique":0.2,"psFrance":0.172,"coefIndexRC2026":1.8929,"droitsEnregWallonieBruxelles":0.125,"droitsEnregFlandre":0.03,"pvExoBelgiqueApres5ans":true},"coverage":["Imposition sur RC indexe (pas d IRNR — specificite belge)","PV immobiliere exoneree apres 5 ans pour particuliers","3 regions : Wallonie, Bruxelles, Flandre (droits differents)","PS France 17,2 % sur les revenus belges (convention methode exemption)"],"limitations":["Precompte immobilier communal variable hors V1 precise","IPP non-resident detaille (globalisation des revenus belges) hors V1"],"confidence":"high","goldenTests":21,"verifiedOn":"2026-09-14","url":"https://marcel-retraite.fr/simulateurs-immo/belgique"},{"id":"immo-grece","title":"Immobilier en Grece depuis une SASU — corridor fiscal","formula":"Bareme locatif GR : 15% (0-12k EUR) / 35% (12-35k EUR) / 45% (>35k EUR) | PV immobiliere suspendue depuis 2015 : exoneree en pratique | IS Grece (IKE/SA) 22 %","sources":["Convention France-Grece 21 aout 1963","Code fiscal grec — Loi 4172/2013 (KFE)","Art. 39-40 KFE (revenus fonciers)","Art. 41 KFE (PV — suspension depuis 2015)","Art. 58 KFE (IS 22 %)"],"keyValues":{"pfuFrance":0.314,"isGrece":0.22,"psFrance":0.172,"droitsMutation":0.03,"baremeLocatif":[{"tranche":12000,"taux":0.15},{"tranche":35000,"taux":0.35},{"tranche":"inf","taux":0.45}]},"coverage":["Bareme progressif sur loyers bruts (unique en Europe — pas d abattement charges)","PV suspendue depuis 2015 : exoneree pour les particuliers en pratique","Droits de mutation 3 % sur valeur objective (administree)","PS France 17,2 % toujours dues"],"limitations":["Taxe sur les proprietes ENFIA hors V1","Application de la valeur objective (prix officiel) peut depasser le marche"],"confidence":"medium","goldenTests":15,"verifiedOn":"2026-09-14","url":"https://marcel-retraite.fr/simulateurs-immo/grece"},{"id":"immo-italie","title":"Immobilier en Italie depuis une SASU — corridor fiscal","formula":"Cedolare secca 21 % sur loyers bruts (liberatoire) | Sans cedolare : IRPEF bareme progressif sur 95 % des loyers | PV : exoneree > 5 ans, 26 % si < 5 ans | IRES (IS) 24 %","sources":["Convention France-Italie 5 octobre 1989","TUIR art. 3 D.Lgs 23/2011 (cedolare secca)","TUIR art. 67-68 (PV immobiliere)","TUIR art. 77 (IRES 24 %)"],"keyValues":{"pfuFrance":0.314,"iresItalie":0.24,"psFrance":0.172,"cedolareNormale":0.21,"cedolareReduite":0.1,"pvCourtTerme":0.26},"coverage":["Cedolare secca : 21 % flat sur loyers bruts (option liberatoire — pas de charges deductibles)","Cedolare reduite 10 % pour logements a loyer conventionne","PV immobiliere : exoneree apres 5 ans, 26 % si < 5 ans","Comparaison 3 regimes locatifs"],"limitations":["IMU (taxe fonciere italienne) hors V1 (variable par commune)","Enregistrement contrat de bail hors V1"],"confidence":"high","goldenTests":16,"verifiedOn":"2026-09-14","url":"https://marcel-retraite.fr/simulateurs-immo/italie"},{"id":"immo-saint-barth","title":"Immobilier a Saint-Barthelemy — droit fiscal francais intégral","formula":"Saint-Barth = COM francaise. Pas de convention fiscale. Pas d IS local. Toutes structures FR (SASU, SCI IR, SCI IS) soumises au droit fiscal metropolitain identique.","sources":["Loi organique 2007-223 du 21 fevrier 2007","CGI France art. 4 B (residence fiscale)","CGI France art. 8 (SCI IR)","CGI France art. 206 (SCI IS)","BOI-IR-CHAMP-20-20 (COM et impot sur le revenu)"],"keyValues":{"pfuFrance":0.314,"isFrance":0.25,"psFrance":0.172,"conventionFiscaleSpecifique":false},"coverage":["4 structures comparees : dividende PP, SASU, SCI IR, SCI IS","Demonstration que Saint-Barth n offre aucun avantage fiscal structure sous droit FR","Avertissement : residence fiscale SB > 5 ans = hors perimetre Marcel"],"limitations":["Residence fiscale saint-barthoise hors perimetre (droit fiscal SB distinct apres domiciliation)","Taxe fonciere locale et charges de copropriete variables hors V1"],"confidence":"high","goldenTests":13,"verifiedOn":"2026-09-16","url":"https://marcel-retraite.fr/simulateurs-immo/saint-barth"},{"id":"dutreil","title":"Dutreil : cession directe et Dutreil seul","formula":"A) Cession directe : PFU 31,4 % et contribution exceptionnelle sur les hauts revenus (CGI art. 223 sexies) | C) Dutreil seul CGI 787 B : abattement 75 % sur la base des droits, puis droits réduits de 50 % (CGI 790, pleine propriété de titres éligibles à l'article 787 B, donateur de moins de 70 ans, depuis le 31 juillet 2011). La plus-value n'est pas imposée parce qu'il n'y a pas de cession (CGI art. 150-0 A).","sources":["CGI art. 787 B","CGI art. 790","CGI art. 150-0 A","CGI art. 223 sexies","CGI art. 777","CGI art. 779"],"keyValues":{"dutreilAbattement":0.75,"reinvestissementMin":0.6,"pfuGlobal":0.314,"abattementDC":100000,"ecartMaxSur2M":859799.55},"coverage":["Écart publié entre la cession directe et le Dutreil seul","Donation sans cession (CGI art. 150-0 A) : la plus-value n'est pas imposée. L'abattement de 75 % ne la fait pas disparaître.","CEHR du chemin de cession : art. 223 sexies, autres revenus du foyer seulement s'ils sont saisis","ECC 2 ans + EIC 4 ans"],"confidence":"high","goldenTests":17,"verifiedOn":"2026-10-25","url":"https://marcel-retraite.fr/calculateur-dutreil"},{"id":"apport-cession","title":"Apport-cession isole CGI 150-0 B ter","formula":"Report PV = PV x taux_reinvest | Impot immediat = PV x (1-taux) x PFU 31,4 % | Purge donation : jamais impose | Gain valeur temps = impot_reporte x ((1+r)^n - 1)","sources":["CGI art. 150-0 B ter","CGI art. 150-0 B ter IV"],"keyValues":{"reinvestissementMin":0.6,"pfuGlobal":0.314,"gainVT10ans5pct":225119.12,"economiePurgeDonation":357960},"coverage":["MESSAGE CLE : apport-cession seul = report seulement. Cout total identique a cession directe.","Purge par donation efface l impot definitivement","Valeur temps calculee sur horizon et rendement parametrables"],"confidence":"high","goldenTests":16,"verifiedOn":"2026-09-18","url":"https://marcel-retraite.fr/calculateur-apport-cession"},{"id":"ifi","title":"IFI Impot sur la Fortune Immobiliere CGI 964-979","formula":"Assiette = actifs_immo - abat_RP_30pct - passif_deductible | IFI = bareme(assiette) - reduction_don | Plafond : IR + IFI <= 75pct revenus","sources":["CGI art. 964","CGI art. 973 I","CGI art. 974","CGI art. 977","CGI art. 978","CGI art. 979"],"keyValues":{"seuilImposition":1300000,"abattementRP":0.3,"reductionDon":0.75,"plafondReductionDon":50000,"plafonnement75pct":true},"coverage":["Types actifs : rp, locatif, sci_is, sci_ir, scpi, autre_immo","Reduction pour don deja verse (CGI art. 978)","Plafonnement IR+IFI 75pct revenus CGI art. 979"],"confidence":"high","goldenTests":18,"verifiedOn":"2026-09-18","url":"https://marcel-retraite.fr/calculateur-ifi"},{"id":"acheter-louer","title":"Acheter ou louer — seuil de duree, pas de recommandation","formula":"Ecart = patrimoine acheteur (valeur - capital restant du - frais de vente - impot sur la plus-value) - patrimoine locataire (apport et frais d'entree places au rendement net, plus chaque mois le cout de l'acheteur moins le loyer). Seuil = premiere annee ou l'ecart est strictement positif. Pas de champ decision.","sources":["CGI art. 150 U II 1 (exoneration residence principale)","CGI art. 150 VC","CGI art. 1609 nonies G","Moteur simulate-pv-immo-ir"],"keyValues":{"hypothesesVersion":"2026.09","livretA":0.017,"tauxCreditBdfJuillet2026":0.033,"dureeMoisMoyenneBdf":272,"fraisAncienEstimes":0.08,"fraisNeufEstimes":0.025,"assurance":"non supposee"},"coverage":["Question : acheter sa residence ou continuer a louer","Meme formule pour le seuil et la grille","Capitalisation mensuelle, versement en fin de mois","Residence principale : impot de plus-value nul, frais_acquisition non requis","Hors residence principale : sans frais_acquisition le seuil est null","Chaque donnee manquante se propage jusqu'au seuil, jamais mise a zero"],"limitations":["Ne repond pas achetez ou louez","DMTO : bareme DGFiP du 1er juin 2026 si departement et date d'acte, sinon estimation, pas de taux national","IFI au-dessus de 1 300 000 EUR non calcule dans ce moteur","Forfait travaux de 15 % hors perimetre (de droit apres 5 ans)"],"confidence":"high","goldenTests":24,"verifiedOn":"2026-09-23","url":"https://marcel-retraite.fr/calculateur-acheter-ou-louer"}]}