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French Tax Residents

Account statements are available on the platform for all Spiko users, providing all necessary information for accounting and tax purposes.

Individual Investors​

Only realized capital gains (amounts withdrawn) are subject to taxation for individual investors under French tax law. Unrealized gains remain untaxed until withdrawal. The tax rate is:

  • Standard option: Flat tax rate of 30% ("prélèvement forfaitaire unique"), comprising 17.2% social security contributions and 12.8% income tax
  • Alternative option (must be elected when filing tax returns): Progressive rate of 17.2% social security + marginal income tax rate

We automatically pre-fill tax returns and provide an annual tax form (IFU) to all clients.

Corporate Entities (Subject to French Corporate Tax)​

This applies to various corporate entities, including SA, SARL, SAS, SEL, cooperative companies, and opted-in SCI companies.

Only realized capital gains are recorded in accounting books; unrealized gains are not recorded but require fiscal reintegration. The applicable rate is the standard corporate tax rate of 25%.

ACCOUNTING ENTRIES

Fund Deposit:

  • Debit: Account 503 "Shares" (subscription amount)
  • Credit: Account 512 "Bank" (subscription amount)

Fund Withdrawal:

  • Debit: Account 512 "Bank" (total redemption amount)
  • Credit: Account 503 "Shares" (initial investment amount)
  • Credit: Account 767 "Net income from securities disposal" (capital gains)
FISCAL REINTEGRATION

At the closing of accounts, unrealized capital gains must be reported as an off-balance sheet adjustment in line XR of form 2058-A.