The tax contribution of insured beneficiaries of life insurance contracts to the reduction of public deficits
“ You have to take the money where it is, that is to say from the poor. Okay, they don't have a lot of money, but there are a lot of poor people ”( Alphonse Allais ) . In 2010 and 2011, policyholders who were subscribers and beneficiaries of life insurance and all its derivatives were harshly called upon to help reduce fiscal deficits , whether or not attributable to the sovereign debt crisis in Europe (end of September 2011, France's public debt stood at € 1,688.9 billion) . It is , in fact, a convenient path chosen by the State insofar as almost the entire French population is the beneficiary of such contracts . This route is all the easier since most of the average insured do not understand, at first glance, the consequences for their wallets of the various taxes announced in the media which , with great tact, are careful not to worry them. Poor insureds. They were already very happy with the financial results of their unit-linked life insurance contracts. Here they are, whether they are favored or less favored, in the process of “ being pessugated ” à la Marseille by Bercy ! For the president of the Mutualité Française, which unites around 600 mutual health organizations in France, the doubling of the tax on insurance agreements , imposed by the second amending finance law of September 19, 2001, should result in 201 2 , by an increase of approximately 3.2% in the amount of contributions, in addition to an increase of 1.5% following the increase in health spending (Etienne Caniard, Rtl.fr, 12/29/2011) .
In 2010, 62% of households residing in metropolitan France had a life insurance policy, i.e. 17 million households and a little over 24 million insured persons ( Source : Insee, Heritage surveys of 2003-2004 and 2009- 2010). 41% of these households had life and capitalization insurance contracts, and 39% death insurance contracts (30.7% for borrower insurance ; 17.2% for other as surances in the event of death). S ccording to a survey by the Directorate of Research, Studies, Evaluation and Statistics, abbreviated DREES, on modal contracts, contracts supplemental health insurance, known as caring and responsible guarantee about 86% of the French population.
Itae Missa Est . It remains for us to draw up the panorama of the legislative evolution of the taxation of life insurance in these last two years of crisis . Admittedly, there is nothing revolutionary : the main principles of the taxation of life insurance are safeguarded for the greatest number of policyholders, in particular the exemption from transfer taxes on death (Jérôme Bonnard, Droit des assurances , LexisNexis , Litec, 4 th edition forthcoming , No. 946 and following). The professor of insurance law and taxation will therefore not have to end his annual course with this bitter reflection " Everything that we have just said is no longer of any importance, because they are repealed texts. " But, by the accumulation of various rate increases and other tax grabs, insured benefic iate Up Insurance contracts of life are stillbecoming turkeys tax farce . To be convinced of this, it suffices to take a brief glance at the modificationof the taxation of life insurance carried out, by very small touches every two or three months in order not to alert the insured-taxpayer-voters, in accordance with the order of the seasons.
The cycle of sai na ns. The legislator exercises, first of all, the fullness of its tax jurisdiction in matters of life insurance during the Christmas and New Year holidays with the annual finance law. Then, when thefine weather has come or the first autumn leaves have fallen, the legislator remembers the taxpayer with corrective finance laws when he realizes that he had forgotten something in his initial law, or that 'he was wrong in his forecast. Their number is not limited. Every year there are three or four.
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