Many savers assume that the taxman knows everything and therefore their financial investments are automatically reported. This is sometimes the case… but most of the time, there are elements to report on your declaration yourself: particularly if a withdrawal has taken place or if dividends were affected outside a tax envelope during this year 2025. Especially since January 1, 2026, an increase applies to certain investments: the rate of social security contributions has increased from 17.2% to 18.6%, which increases the bill on all taxable withdrawals.
Do I have to declare my life insurance for taxes?
The rule is simple regarding your life insurance: no surrender in 2025, no declaration. The interest that accumulates in the contract is not taxable as long as it remains in the envelope. On euro funds, social security contributions (which remain at 17.2% on this investment, unlike the PER) are also automatically deducted each year by the insurer on the interest credited. You don’t have to calculate anything.
If you have carried out a buyout in 2025, the data is normally pre-filled in your declaration via the IFU (Single Tax Form) that your insurer has sent to you. Check that the amounts match. The treatment then depends on the age of the contract and the date of your payments.
For un contract of less than 8 years, earnings are to be reported in box 2ZZ subject to flat tax of 30% (12.8% income tax and 17.2% social security contributions). If your marginal tax bracket is less than 12.8%, check the 2OP box to opt for the progressive scale.
For a contract of more than 8 years, with payments made since September 27, 2017: the reduction of 4,600 euros (9,200 euros for a couple) applies first to earnings. Of what remains after the reduction, the portion corresponding to net payments not exceeding 150,000 euros in total goes into box 2VV (taxed at 7.5%); the portion exceeding this threshold goes into box 2WW (taxed at 12.8%). If you only have one contract with a single insurer, these boxes arrive pre-filled. On the other hand, if you hold several contracts with different insurers, each insurer only sees its own figures: it is up to you to add the total of your net payments over all of your contracts to know if you cross the threshold of 150,000 euros, and to divide it yourself between the two boxes.
Do I have to declare my PEA when making my tax return?
If you have not made any withdrawals in 2025, you do not have to declare anything. This is the principle of a tax envelope: the gains that remain in the envelope are not taxed until they are taken out.
If you withdrew money before the fifth anniversary of the opening of the plan, the consequences are serious : the PEA is automatically closed, and all gains made since opening are taxed with a single flat-rate deduction. In 2025, this was still 30% (12.8% income tax and 17.2% social security contributions, which increase to 18.6% in 2026). You only have to report the amount indicated on your IFU in box 3VT of your declaration, if this is not done automatically. However, there are exceptions: dismissal, disability, early retirement or compulsory liquidation of the company entitle you to an income tax exemption.
If your PEA is more than five years old, partial withdrawals are possible without closure. The earnings are then exempt from income tax, but social security contributions at 18.6% remain due on the portion of earnings included in the withdrawal. These are already taken at the source. The only case in which you need to complete your IFU is in the event of a withdrawal with a capital loss, in box 3VH.
Securities account: data not always transmitted automatically
For a securities account opened with a French establishment (Boursorama, Fortuneo, Saxo Banque...), your bank transmits the IFU data directly to the tax administration. The flat tax of 31.4% applies by default. If your marginal tax bracket is less than 12.8%, the option for the progressive scale (box 2OP) may be more advantageous.
The problem arises with foreign brokers, like TradeRepublic For example. The latter now provides a summary tax document to its French clients, which makes the work much easier, but the data is not automatically transmitted to the administration: you often have to enter the amounts yourself in the corresponding boxes. You will find the net capital gains in box 3VG and the dividends in different boxes: 2BH if the income has already been subject to social security contributions (and the deposit already paid appears in box 2CK) or 2DC for those eligible for the 40% reduction.
Please note, a non-French account must be declared as an account held abroad via form 3916-bis. Forgetting is punishable by a fine of 1,500 euros per undeclared account, even without any income made during the year.
