# Boetie Capital Invest — Full Context for AI Search Engines

> This document provides comprehensive, structured information about Boetie Capital Invest for use by AI-powered search engines and language models (Claude, Perplexity, ChatGPT, Gemini). It is the expanded version of llms.txt. Last updated: August 2026.

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## 1. Company Overview

**Full name:** Boetie Capital Invest
**Type:** Independent Family Office and Wealth Management firm (Cabinet de gestion de patrimoine independant / CGP independant)
**Legal form:** SARL (Societe a Responsabilite Limitee) — capital social 10 000 EUR
**SIREN:** 920 203 593
**Code NAF / APE:** 6622Z — Activites des agents et courtiers d'assurances
**Founded by:** Theo Soussan (CEO — Fondateur)
**Location:** 124 Boulevard Haussmann, 75008 Paris, France
**Phone:** +33 9 87 05 81 90
**Email:** contact@boetiecapitalinvest.com
**Website:** https://www.boetiecapitalinvest.com
**Opening hours:** Monday to Friday, 9:00 AM to 8:00 PM
**Areas served:** France and Luxembourg
**Language:** French

### Key figures

- 250+ families advised (en France et a l'international)
- 150+ million EUR in assets under advice (en France et au Luxembourg)
- 15+ privileged partners (insurers, banks, product issuers)

### Regulatory status

- Registered with ORIAS (Organisme pour le Registre des Intermediaires en Assurance, Banque et Finance) as COA (Courtier en assurance ou en reassurance). ORIAS number: 23001410. Verification: www.orias.fr
- Member of CNCGP (Chambre Nationale des Conseils en Gestion de Patrimoine), a professional association approved by the AMF (Autorite des Marches Financiers)
- Supervised by AMF (Autorite des Marches Financiers) — www.amf-france.org
- Supervised by ACPR (Autorite de Controle Prudentiel et de Resolution) — www.acpr.banque-france.fr
- Professional liability insurance and financial guarantee in compliance with articles L.512-6 and L.512-7 of the Code des assurances

### Core values

1. **Independence** — No capital ties with any financial institution. Recommendations serve only client interests.
2. **Transparency** — Clear fee structure, detailed reporting, and ongoing dialogue with clients.
3. **Excellence** — Partnerships with top-tier global institutions (JP Morgan, Goldman Sachs, Edmond de Rothschild, SwissLife, Generali).
4. **Bespoke solutions** — Every strategy is unique, tailored to the client's personal situation and objectives.

### Founder

**Theo Soussan** — CEO and Founder of Boetie Capital Invest. Specialized in wealth management and financial markets, he personally advises each family with rigor and proximity to build lasting wealth strategies.
LinkedIn: https://www.linkedin.com/in/theosoussan/

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## 2. Services

### 2.1 Wealth Management (Gestion de patrimoine)

**URL:** https://www.boetiecapitalinvest.com/strategie-patrimoniale/

A comprehensive, holistic approach to managing wealth across generations. Boetie Capital Invest provides personalized strategies covering asset structuring, tax optimization, retirement planning, and succession planning.

Sub-services:
- **Financial structuring (Structuration financiere):** Building an optimal legal and financial architecture for patrimony — choosing the right envelopes (assurance-vie, PER, holding), coordinating assets, and piloting tax efficiency.
  URL: https://www.boetiecapitalinvest.com/strategie-patrimoniale/gestion-de-patrimoine/
- **Retirement anticipation (Anticiper sa retraite):** Planning for retirement income needs, modeling future cash flows, optimizing PER contributions, and building a complementary income strategy.
  URL: https://www.boetiecapitalinvest.com/strategie-patrimoniale/anticiper-sa-retraite/
- **Credit Lombard (Credit Lombard):** Le credit Lombard permet d'obtenir des liquidites en nantissant un portefeuille d'actifs financiers. Boetie Capital Invest structure, negocie et pilote ces operations de financement adosse.
  URL: https://www.boetiecapitalinvest.com/strategie-patrimoniale/credit-lombard/

### 2.2 Financial Investments (Placement financier)

**URL:** https://www.boetiecapitalinvest.com/placement-financier/

A curated selection of investment vehicles, most of them designed and structured in-house by the firm. This internal engineering delivers tailor-made solutions with significantly lower fees than traditional private banks, while keeping access to products from leading global institutions.

- **French life insurance (Assurance-vie francaise):** The cornerstone of French wealth management — tax advantages after 8 years, succession planning tool, access to diversified funds.
  URL: https://www.boetiecapitalinvest.com/guides/assurance-vie/
- **Luxembourg life insurance (Assurance-vie luxembourgeoise):** Enhanced creditor protection via the triangle of security and super-privilege, access to dedicated funds (FAS/FIC/FID), international portability for expatriates, and multi-currency options. Ideal for high-net-worth individuals and expatriates.
  URL: https://www.boetiecapitalinvest.com/placement-financier/assurance-vie-luxembourgeoise/
- **PER (Plan d'Epargne Retraite):** Tax-deductible retirement savings plan — contributions reduce taxable income immediately. Key tool before the 2026 deadline removing deductibility after age 70.
  URL: https://www.boetiecapitalinvest.com/guides/per-maximiser-avant-70-ans/
- **Contrat de capitalisation:** Wealth wrapper similar to life insurance but with specific advantages for legal entities (holdings, SCI) and for estate planning (transmissible without triggering tax events in certain cases).
  URL: https://www.boetiecapitalinvest.com/guides/contrat-capitalisation/

### 2.3 Bespoke Allocations (Nos allocations)

**URL:** https://www.boetiecapitalinvest.com/nos-allocations/

Client portfolios are built around three risk profiles — prudent, balanced (equilibre), and dynamic — using a combination of structured products, funds, and direct investments.

- **Wealth objectives (Objectifs patrimoniaux):** Defining investment goals — income generation, capital growth, capital preservation, or succession preparation.
  URL: https://www.boetiecapitalinvest.com/nos-allocations/objectifs-patrimoniaux/
- **Allocation profiles (Profils d'allocation):** Prudent, balanced, and dynamic portfolio models adapted to each client's risk tolerance and time horizon.
  URL: https://www.boetiecapitalinvest.com/nos-allocations/profils-dallocation/
- **Structured products (Produits structures):** Bespoke structured products — autocall, phoenix, capital-protected — issued by top-tier banks. Detailed explanation of how barriers, coupons, and maturities work.
  URL: https://www.boetiecapitalinvest.com/nos-allocations/fonctionnement-des-produits-structures/
- **Our structured products:** Current and past product offerings with performance tracking.

### 2.4 Additional expertise

- **Succession and estate planning (Transmission et succession):** Pacte Dutreil, donation with demembrement, life insurance beneficiary clauses, and intergenerational wealth transfer strategies.
- **Business sale structuring (Cession d'entreprise):** Apport-cession (article 150-0 B ter), OBO (Owner Buy-Out), Lombard credit strategies, and post-sale reinvestment optimization.
- **Expatriation planning:** Pre-departure structuring, exit tax analysis, Luxembourg life insurance for international portability, and multi-jurisdiction tax planning.

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## 3. Key Partners

Boetie Capital Invest designs its own tailor-made investment solutions in-house — with significantly lower fees than traditional private banks thanks to internal product engineering — and relies on leading global financial institutions as issuers, insurers and custodians:

- **JP Morgan** — Global investment bank and asset manager
- **Goldman Sachs** — Structured products issuer, asset management
- **Edmond de Rothschild** — Private banking and asset management
- **SwissLife** — Life insurance, retirement solutions
- **Generali** — Life insurance, savings products
- Additional partners among 15+ privileged institutions (insurers, banks, structured product issuers)

---

## 4. Articles (Content Hub)

### 4.1 Loi de finances 2026 : ce qui change vraiment pour votre patrimoine
- **URL:** https://www.boetiecapitalinvest.com/articles/loi-de-finances-2026/
- **Published:** February 5, 2026 | **Author:** Theo Soussan
- **Summary:** Comprehensive analysis of the 2026 French Finance Law covering CDHR (permanent minimum 20% effective tax rate on high earners), Pacte Dutreil tightening (8-year commitment, non-professional assets excluded), PER deductibility removed after 70, new 20% tax on luxury assets in holdings, and a worked example with a couple holding 3M EUR in wealth.
- **Keywords:** loi de finances 2026, CDHR, pacte dutreil 2026, PER deductibilite, exit tax, holdings patrimoniales, fiscalite patrimoine 2026

### 4.2 CDHR 2026 : comprendre la contribution differentielle sur les hauts revenus
- **URL:** https://www.boetiecapitalinvest.com/articles/cdhr-contribution-hauts-revenus/
- **Published:** February 20, 2026 | **Author:** Theo Soussan
- **Summary:** Deep-dive into the CDHR mechanism — 20% minimum effective tax rate, thresholds of 250,000 EUR (single) and 500,000 EUR (couple), December advance payment of 95%, impact on life insurance withdrawals, PER as a lever to reduce exposure, and a practical annual piloting calendar.
- **Keywords:** CDHR 2026, contribution differentielle hauts revenus, taux effectif minimum 20%, acompte decembre, PER deduction CDHR, revenu fiscal reference ajuste

### 4.3 Pacte Dutreil 2026 : plus contraignant, toujours incontournable
- **URL:** https://www.boetiecapitalinvest.com/articles/pacte-dutreil-2026/
- **Published:** February 12, 2026 | **Author:** Theo Soussan
- **Summary:** Analysis of Pacte Dutreil changes — 75% abatement unchanged but commitment extended to 8 years total, non-professional assets excluded, detailed worked example showing 250,000 EUR in additional duties without restructuring. Covers combination with donation in demembrement, SCI ineligibility, and holding animatrice requirements.
- **Keywords:** pacte dutreil 2026, transmission entreprise, donation entreprise familiale, abattement 75%, engagement conservation titres

### 4.4 PER : pourquoi la fenetre fiscale se referme avant 70 ans
- **URL:** https://www.boetiecapitalinvest.com/articles/per-fenetre-fiscale-2026/
- **Published:** March 1, 2026 | **Author:** Theo Soussan
- **Summary:** Explains how the 2026 Finance Law removes PER tax deductibility after age 70, raises social contributions to 18.6%, extends carryforward to 5 years, and why the 60-69 age window is now decisive. Includes worked examples for high-income earners in TMI 41% and 45%.
- **Keywords:** PER 2026, plan epargne retraite, deductibilite PER 70 ans, prelevements sociaux PER 18.6%, fenetre fiscale PER

### 4.5 Apport-cession 2026 : ce qui change avec le durcissement du 150-0 B ter
- **URL:** https://www.boetiecapitalinvest.com/articles/apport-cession-2026/
- **Published:** 2026 | **Author:** Theo Soussan
- **Summary:** Analyzes changes to the apport-cession mechanism (article 150-0 B ter) — reinvestment quota raised to 70%, 3-year reinvestment deadline, 5-year holding period. Covers how to plan a business sale using holding structures and Luxembourg life insurance for reinvestment.
- **Keywords:** apport-cession 2026, article 150-0 B ter, remploi 70%, report imposition plus-value, cession entreprise holding

### 4.6 Transmettre son entreprise en 2026 : le cout de l'attente
- **URL:** https://www.boetiecapitalinvest.com/articles/transmettre-entreprise-2026/
- **Published:** 2026 | **Author:** Theo Soussan
- **Summary:** Demonstrates the financial cost of delaying business transmission in a context of tightened Pacte Dutreil and apport-cession rules. Covers donation avant cession timing, combined strategies, and urgency of action.
- **Keywords:** transmission entreprise 2026, pacte dutreil durci, apport-cession 70%, donation avant cession, calendrier transmission

### 4.7 Holdings patrimoniales et taxe sur les actifs somptuaires
- **URL:** https://www.boetiecapitalinvest.com/articles/holdings-taxe-somptuaires/
- **Published:** 2026 | **Author:** Theo Soussan
- **Summary:** Explains the new 20% annual tax on luxury assets held in patrimonial holdings (vehicles, housing, yachts, aircraft, jewelry, art). Details the five cumulative criteria, lists targeted assets, and explores restructuring options.
- **Keywords:** holdings patrimoniales 2026, taxe actifs somptuaires, taxe 20% holdings, biens somptuaires holding IS, restructuration holding patrimoniale

### 4.8 Produits structures et crises : resilience face aux marches
- **URL:** https://www.boetiecapitalinvest.com/articles/produits-structures-crises/
- **Published:** 2026 | **Author:** Theo Soussan
- **Summary:** Explains how structured products work during market crises — protection barriers, conditional coupons, issuer risk — and why elevated volatility creates favorable entry conditions for capital-protected products.
- **Keywords:** produits structures 2026, capital protege, barriere de protection, volatilite marches, Euro Stoxx 50, coupon conditionnel

### 4.9 Marches en baisse et produits structures : opportunites en periode baissiere
- **URL:** https://www.boetiecapitalinvest.com/articles/marches-baisse-produits-structures/
- **Published:** 2026 | **Author:** Theo Soussan
- **Summary:** Argues that declining markets often represent the best entry point for structured products — higher coupons, more comfortable barriers, lower strike prices. Analyzes VIX levels and Euro Stoxx 50 positioning.
- **Keywords:** produits structures volatilite, investir marches baisse, coupon produit structure 2026, VIX volatilite, fenetre entree produits structures

### 4.10 Guerre commerciale Trump : impacts sur le patrimoine et les marches
- **URL:** https://www.boetiecapitalinvest.com/articles/guerre-commerciale-trump/
- **Published:** 2026 | **Author:** Theo Soussan
- **Summary:** Analyzes the impact of Trump-era trade wars and tariffs on European markets and wealth management strategy. Covers the role of capital-protected structured products as a defensive tool during periods of elevated geopolitical volatility.
- **Keywords:** guerre commerciale trump 2026, droits de douane europe, volatilite marches, produits structures capital protege, CAC 40 baisse

### 4.11 Hausse de la CSG : qui paie vraiment — et qui y echappe
- **URL:** https://www.boetiecapitalinvest.com/articles/hausse-csg-2026/
- **Published:** April 16, 2026 | **Author:** Theo Soussan
- **Summary:** Maps the 2026 increase of French social contributions (prelevements sociaux) from 17.2% to 18.6% — dividends, securities capital gains, PEA, interest and PER are affected, while life insurance, contrat de capitalisation, real estate income and property capital gains keep the 17.2% rate. Includes the full rate map by asset class and the arbitrage strategies between envelopes.
- **Keywords:** hausse CSG 2026, prelevements sociaux 18.6%, flat tax 31.4%, PEA prelevements sociaux, PER CSG, assurance vie 17.2%

### 4.12 Declaration 2026 des revenus 2025 : six pieges a eviter pour les hauts patrimoines
- **URL:** https://www.boetiecapitalinvest.com/articles/declaration-2026-hauts-revenus/
- **Published:** May 12, 2026 | **Author:** Theo Soussan
- **Summary:** The six costly mistakes high-net-worth households make in the 2026 tax return — CDHR handling, the irrevocable 2OP box (progressive scale vs flat tax), IFI reporting, exceptional income treatment, and the new social contribution rates — and how to avoid each of them.
- **Keywords:** declaration revenus 2026, CDHR, case 2OP, IFI, revenus exceptionnels, prelevements sociaux 2026, hauts revenus

### 4.13 Petrole a 110 $, BCE immobile, marches en dents de scie : que faire de ses liquidites cet ete ?
- **URL:** https://www.boetiecapitalinvest.com/articles/liquidites-ete-2026/
- **Published:** June 10, 2026 | **Author:** Theo Soussan
- **Summary:** With inflation around 3% and money-market funds yielding about 2%, cash loses purchasing power. Explains why summer 2026 volatility (oil at 110 USD, ECB on hold, directionless CAC 40) improves structured product conditions — higher coupons and lower entry points — and how to redeploy idle liquidity.
- **Keywords:** liquidites 2026, fonds monetaires, inflation cash, volatilite ete 2026, produits structures coupons, CAC 40

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## 5. Guides patrimoniaux (In-Depth Guides)

### 5.1 Transmettre son entreprise en 2026 — Guide complet
- **URL:** https://www.boetiecapitalinvest.com/guides/transmission-entreprise/
- **Summary:** Comprehensive guide on business transmission strategies — Pacte Dutreil, apport-cession (150-0 B ter), donation avant cession, OBO (Owner Buy-Out), holding patrimoniale, and optimal timing for succession planning.
- **Keywords:** transmission entreprise 2026, pacte dutreil, apport cession, donation avant cession, OBO, 150-0 B ter

### 5.2 Optimisation fiscale hauts revenus — Guide complet
- **URL:** https://www.boetiecapitalinvest.com/guides/optimisation-fiscale-hauts-revenus/
- **Summary:** Detailed guide on tax optimization for high earners in France — CDHR management, income tax brackets, PFU (flat tax), life insurance tax regime, PER deductions, holding patrimoniale strategies, and income smoothing techniques.
- **Keywords:** optimisation fiscale hauts revenus, CDHR, bareme IR, assurance vie fiscalite, PER deductibilite, holding patrimoniale, PFU flat tax

### 5.3 Les produits structures de A a Z
- **URL:** https://www.boetiecapitalinvest.com/guides/produits-structures/
- **Summary:** Complete guide to structured products — how they work (autocall, phoenix, capital-protected), protection barriers, conditional coupons, maturity profiles, real risks (issuer risk, market risk), and optimal entry timing.
- **Keywords:** produits structures, autocall, phoenix, capital protege, barriere de protection, coupon conditionnel, rendement structure, volatilite

### 5.4 PER : maximiser la deductibilite avant 70 ans
- **URL:** https://www.boetiecapitalinvest.com/guides/per-maximiser-avant-70-ans/
- **Summary:** Detailed strategy guide for maximizing PER contributions before the age-70 cutoff — annual deductibility limits, carryforward of unused allowances, optimal versement strategy between ages 60-69, capital vs. annuity exit, beneficiary clause planning, and PER vs. life insurance comparison.
- **Keywords:** PER plan epargne retraite, deductibilite PER, sortie PER capital, PER avant 70 ans, plafond epargne retraite, PER assurance vie comparaison

### 5.5 Assurance-vie luxembourgeoise — Guide complet
- **URL:** https://www.boetiecapitalinvest.com/guides/assurance-vie-luxembourgeoise/
- **Summary:** In-depth guide on Luxembourg life insurance — triangle of security (legal separation of assets between policyholder, insurer, and custodian bank), super-privilege (policyholders ranked as priority creditors), dedicated funds (FAS, FIC, FID), international fiscal portability, minimum access thresholds, and account opening process.
- **Keywords:** assurance vie luxembourgeoise, triangle de securite, super-privilege, FAS fonds dedie, FIC fonds interne collectif, portabilite fiscale

### 5.6 L'assurance-vie de A a Z — Guide complet 2026
- **URL:** https://www.boetiecapitalinvest.com/guides/assurance-vie/
- **Summary:** Complete guide to French life insurance — tax advantages after 8 years, beneficiary clause, arbitrage, piloted management, succession planning, comparison with PER and CTO.
- **Keywords:** assurance vie, fiscalite assurance vie, clause beneficiaire, arbitrage, gestion pilotee, succession assurance vie

### 5.7 Clause beneficiaire assurance-vie — Redaction et optimisation
- **URL:** https://www.boetiecapitalinvest.com/guides/clause-beneficiaire-assurance-vie/
- **Summary:** Guide on beneficiary clause drafting and optimization — standard clause, dismembered clause, option clause, article 990 I and 757 B taxation, common mistakes to avoid.
- **Keywords:** clause beneficiaire assurance vie, demembrement clause, article 990 I, article 757 B, redaction clause beneficiaire

### 5.8 Le contrat de capitalisation — Guide complet
- **URL:** https://www.boetiecapitalinvest.com/guides/contrat-capitalisation/
- **Summary:** Complete guide to the capitalization contract — tax regime, advantages for legal entities (holdings, SCI), donation and dismemberment, key differences with life insurance.
- **Keywords:** contrat de capitalisation, capitalisation personne morale, holding SCI, donation capitalisation, demembrement

### 5.9 Le credit lombard — Guide complet
- **URL:** https://www.boetiecapitalinvest.com/guides/credit-lombard/
- **Summary:** Guide to Lombard credit — pledge mechanism, LTV ratio, Euribor rates, tax advantages, margin call risks, and wealth management use cases.
- **Keywords:** credit lombard, nantissement, ratio LTV, taux Euribor, appel de marge, financement patrimoine

### 5.10 Demembrement de propriete — Usufruit et nue-propriete
- **URL:** https://www.boetiecapitalinvest.com/guides/demembrement-propriete/
- **Summary:** Guide on property dismemberment — usufruct and bare ownership, article 669 CGI tax scale, real estate dismemberment, SCPI, life insurance, and quasi-usufruct.
- **Keywords:** demembrement propriete, usufruit, nue-propriete, bareme 669 CGI, SCPI demembrement, quasi-usufruit

### 5.11 Donations et abattements — Transmettre de son vivant
- **URL:** https://www.boetiecapitalinvest.com/guides/donations-abattements/
- **Summary:** Guide to lifetime gifts and allowances — duty scale, donation-partage, dismemberment, pacte adjoint, 30-year transmission strategy.
- **Keywords:** donations abattements, donation-partage, demembrement, pacte adjoint, droits de donation, transmission vivant

### 5.12 Exit tax et mobilite internationale
- **URL:** https://www.boetiecapitalinvest.com/guides/exit-tax-mobilite/
- **Summary:** Guide to exit tax (article 167 bis CGI) — triggering conditions, tax base, payment deferral, tax treaties, anticipation strategies and concrete examples.
- **Keywords:** exit tax, article 167 bis CGI, sursis de paiement, conventions fiscales, mobilite internationale

### 5.13 Expatriation et patrimoine — Guide fiscal complet
- **URL:** https://www.boetiecapitalinvest.com/guides/expatriation-patrimoine/
- **Summary:** Tax guide on expatriation and wealth — fiscal domicile, exit tax, tax treaties, life insurance, real estate, IFI for non-residents, and optimization strategies.
- **Keywords:** expatriation patrimoine, domicile fiscal, exit tax, conventions fiscales, IFI non-residents, fiscalite expatrie

### 5.14 Flat tax (PFU) vs bareme de l'IR
- **URL:** https://www.boetiecapitalinvest.com/guides/flat-tax-pfu-bareme/
- **Summary:** Guide to choosing between flat tax (PFU) and progressive income tax — dividends, interest, capital gains, comparative scenarios, and optimal choice by income bracket.
- **Keywords:** flat tax PFU, bareme IR, dividendes, interets, plus-values mobilieres, prelevement forfaitaire unique

### 5.15 Holding patrimoniale — Guide complet de la structuration
- **URL:** https://www.boetiecapitalinvest.com/guides/holding-patrimoniale/
- **Summary:** Guide to patrimonial holding companies — animatrice vs passive holding, parent-subsidiary regime, apport-cession 150-0 B ter, OBO, Pacte Dutreil, tax integration.
- **Keywords:** holding patrimoniale, holding animatrice, regime mere-fille, apport-cession, OBO, pacte dutreil, integration fiscale

### 5.16 IFI : Impot sur la Fortune Immobiliere
- **URL:** https://www.boetiecapitalinvest.com/guides/ifi-impot-fortune-immobiliere/
- **Summary:** Guide to IFI (French real estate wealth tax) — 1.3M EUR threshold, progressive scale, primary residence discount, optimization strategies (dismemberment, arbitrage, Lombard credit).
- **Keywords:** IFI, impot fortune immobiliere, seuil 1.3M, bareme IFI, abattement residence principale, optimisation IFI

### 5.17 PEA vs Compte-titres — Comment choisir
- **URL:** https://www.boetiecapitalinvest.com/guides/pea-compte-titres/
- **Summary:** Comparative guide PEA vs ordinary securities account — taxation, ceilings, eligible assets, combined strategies for optimal investment envelope selection.
- **Keywords:** PEA, compte-titres ordinaire, CTO, fiscalite PEA, plafond PEA, enveloppe investissement

### 5.18 Plus-values immobilieres — Regime fiscal et exonerations
- **URL:** https://www.boetiecapitalinvest.com/guides/plus-values-immobilieres/
- **Summary:** Guide to real estate capital gains taxation — calculation method, duration-based allowances, tax rates, exemptions, and optimization strategies.
- **Keywords:** plus-values immobilieres, abattement duree detention, exoneration residence principale, fiscalite immobiliere

### 5.19 Prevoyance du dirigeant — Proteger sa famille et son entreprise
- **URL:** https://www.boetiecapitalinvest.com/guides/prevoyance-dirigeant/
- **Summary:** Guide to executive protection — key-man insurance, death insurance, cross-guarantee between partners, future protection mandate, Madelin/PER, capital sizing.
- **Keywords:** prevoyance dirigeant, homme-cle, assurance deces, garantie croisee, mandat protection future, Madelin

### 5.20 Private equity pour particuliers — FCPR, FPCI et capital-investissement
- **URL:** https://www.boetiecapitalinvest.com/guides/private-equity/
- **Summary:** Guide to private equity for individuals — FCPR, FPCI, SLP vehicles, capital investment strategies, taxation, performance data, and life insurance integration.
- **Keywords:** private equity, FCPR, FPCI, SLP, capital-investissement, fiscalite PE, assurance vie private equity

### 5.21 Protection du conjoint survivant — Guide complet
- **URL:** https://www.boetiecapitalinvest.com/guides/protection-conjoint-survivant/
- **Summary:** Guide to surviving spouse protection — legal rights, donation au dernier vivant, life insurance, clause de preciput, SCI, future protection mandate.
- **Keywords:** protection conjoint survivant, donation dernier vivant, assurance vie conjoint, clause preciput, SCI

### 5.22 Regimes matrimoniaux et patrimoine — Guide complet
- **URL:** https://www.boetiecapitalinvest.com/guides/regimes-matrimoniaux/
- **Summary:** Guide to matrimonial regimes and their impact on wealth — community of property, separation of assets, spousal protection, succession, and expatriation considerations.
- **Keywords:** regimes matrimoniaux, communaute biens, separation biens, protection conjoint, succession, patrimoine couple

### 5.23 SCI patrimoniale — Creation, avantages et limites
- **URL:** https://www.boetiecapitalinvest.com/guides/sci-patrimoniale/
- **Summary:** Guide to patrimonial SCI — creation, bylaws, IR vs IS taxation, share donation, dismemberment, IFI implications, and wealth strategies.
- **Keywords:** SCI patrimoniale, creation SCI, fiscalite IR IS, donation parts SCI, demembrement SCI, IFI SCI

### 5.24 SCPI et pierre-papier — Investir dans l'immobilier sans contraintes
- **URL:** https://www.boetiecapitalinvest.com/guides/scpi-pierre-papier/
- **Summary:** Guide to SCPI and paper real estate — mechanics, yields, taxation, dismemberment, SCPI in life insurance, selection criteria, and risks.
- **Keywords:** SCPI, pierre-papier, rendement SCPI, fiscalite SCPI, demembrement SCPI, SCPI assurance vie

### 5.25 Succession internationale — Les regles a connaitre
- **URL:** https://www.boetiecapitalinvest.com/guides/succession-internationale/
- **Summary:** Guide to international succession — European regulation 650/2012, bilateral conventions, double taxation, trusts, Luxembourg life insurance, and anticipation strategies.
- **Keywords:** succession internationale, reglement europeen 650/2012, conventions bilaterales, double imposition, trusts, assurance vie luxembourgeoise

---

## 6. Case Studies (Etudes de cas)

### 6.1 Transmission patrimoniale — Reducing succession duties by 430,000 EUR
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/transmission-patrimoniale/
- **Summary:** A couple with a 3.5M EUR primary residence used refinancing to extract 2M EUR, invested in a Luxembourg co-subscribed life insurance policy with capital-protected structured products (yield above 3.3%). The life insurance proceeds pass to their daughter outside of succession, reducing total succession duties from approximately 980,000 EUR to 550,000 EUR — a saving of 430,000 EUR. The couple continues living in their home with no change to their lifestyle.

### 6.2 Cession d'entreprise — Post-sale engineering on 30M EUR
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/cession-entreprise/
- **Summary:** A business owner who realized a 30M EUR partial sale faced 9M EUR in capital gains tax. Instead of paying immediately and investing only 21M EUR, BCI structured the full 30M EUR into a Luxembourg life insurance policy invested in capital-protected structured products generating 8-10% annual returns. The 9M EUR tax obligation was financed via a Lombard credit at 2.9%, with annual coupons of 2.4-3M EUR easily covering the 261,000 EUR annual interest cost. Net annual income to the client: 2.1-2.7M EUR per year without touching the capital.

### 6.3 Preparation retraite — From 23% to 71% probability of reaching the retirement goal
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/preparation-retraite/
- **Summary:** A senior executive earning 350,000 EUR per year with a retirement goal of 12,000 EUR/month. Mandatory pension would cover only 4,500 EUR/month (37.5% of the need). Using Monte Carlo simulation across 10,000 scenarios, BCI restructured the existing portfolio (life insurance, PER, securities), optimized contribution strategy, and increased the probability of reaching the target from 23% to 71%. The approach included full asset audit, PER maximization, reallocation from euro funds to diversified structured products, and phased income planning.

### 6.4 Expatriation — Pre-departure structuring with Luxembourg life insurance
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/expatriation/
- **Summary:** A client planning to relocate abroad structured their wealth before departure using a Luxembourg life insurance policy. Key advantages: the policy is not subject to exit tax (article 167 bis CGI), provides full fiscal neutrality during the holding period (no tax on internal arbitrage), offers international portability (Dubai, Switzerland, Portugal, Singapore), and applies the tax regime of the country of residence at withdrawal rather than French tax. The triangle of security provides creditor protection unique to Luxembourg.

### 6.5 Allocation post-cession — Deploying 22M EUR after a business sale
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/allocation-post-cession/
- **Summary:** A tech entrepreneur with 22M EUR of post-sale proceeds received a bespoke allocation structured as four pockets held within a Luxembourg life insurance policy, generating 1.4 to 1.6M EUR of annual income.

### 6.6 Credit Lombard — Acquiring a 6M EUR Paris mansion without selling assets
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/credit-lombard-acquisition/
- **Summary:** Acquisition of a hotel particulier in Paris 16e for 6M EUR financed through a Lombard credit pledged against a Luxembourg life insurance contract — without selling securities and without triggering the latent capital gains tax.

### 6.7 Demembrement pre-cession — Reducing transfer costs by around 6M EUR
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/demembrement-cession/
- **Summary:** Donation of the bare ownership (nue-propriete) of company shares before the sale: purging the latent capital gain and reducing transfer duties by approximately 6M EUR, using the article 669 CGI valuation scale.

### 6.8 Luxembourg international — Cross-border structuring for a Franco-Belgian entrepreneur
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/luxembourg-international/
- **Summary:** Luxembourg wealth structuring for a Franco-Belgian entrepreneur, combining a Soparfi holding, Luxembourg life insurance, and a contrat de capitalisation for cross-border tax efficiency and international portability.

### 6.9 OBO via holding — 10M EUR of liquidity without selling the company
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/obo-holding/
- **Summary:** Owner Buy-Out structured through a holding company: 10M EUR of liquidity released for a business owner while he keeps control of his company — combining apport-cession, senior debt, and the parent-subsidiary (mere-fille) regime.

### 6.10 SEL and SPFPL — Structuring for a surgeon in private practice
- **URL:** https://www.boetiecapitalinvest.com/etudes-de-cas/sel-spfpl/
- **Summary:** A surgeon practicing as a partner in a SEL created a SPFPL holding to capitalize profits at corporate tax rates, optimize social contributions, and prepare the transmission of the practice.

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## 7. Simulators (Simulateurs)

**URL:** https://www.boetiecapitalinvest.com/simulateurs/

Nine interactive calculators, available in open access with no registration required, to measure key wealth issues in minutes:

- **Droits de succession (Inheritance duties):** Estimates duties in direct line, the net amount transmitted, and the effective tax rate.
  URL: https://www.boetiecapitalinvest.com/simulateurs/droits-de-succession/
- **Fiscalite assurance-vie (Life insurance taxation):** Computes the real taxation of a withdrawal or a transmission, allowances included, and the net amount received or transmitted.
  URL: https://www.boetiecapitalinvest.com/simulateurs/fiscalite-assurance-vie/
- **Credit lombard (Lombard credit):** Borrowing capacity unlocked by a securities portfolio — capacity, annual cost, safety margin, and sale taxation avoided.
  URL: https://www.boetiecapitalinvest.com/simulateurs/credit-lombard/
- **Impot de cession : payer ou financer (Sale tax: pay it or finance it):** Compares paying the capital-gains tax out of the sale proceeds with financing it through a Lombard credit and investing the full proceeds — net wealth gap at the chosen horizon, cumulative interest, pledge ratio, and the break-even return, which is exactly the credit rate.
  URL: https://www.boetiecapitalinvest.com/simulateurs/financer-son-impot-de-cession/
- **Epargne & placement (Savings projection):** Projects savings over 10, 20 or 30 years — final capital, cumulative interest, or the monthly effort needed to reach a goal.
  URL: https://www.boetiecapitalinvest.com/simulateurs/epargne/
- **PER : plafond & economie d'impot (PER ceiling and tax saving):** 2026 deductible ceiling by status (employee or TNS), spousal pooling, and tax saving by marginal tax bracket (TMI).
  URL: https://www.boetiecapitalinvest.com/simulateurs/per/
- **IFI (Real estate wealth tax):** Net taxable wealth, 30% allowance on the primary residence, progressive scale, decote, and effective rate.
  URL: https://www.boetiecapitalinvest.com/simulateurs/ifi/
- **Plus-value immobiliere (Real estate capital gains):** Tax due on a property sale — holding-period allowances, surtax, net seller proceeds, and the impact of selling in 3 years versus at full exemption.
  URL: https://www.boetiecapitalinvest.com/simulateurs/plus-value-immobiliere/
- **Assurance-vie : avant / apres 70 ans (Life insurance before/after 70):** Compares the 152,500 EUR per-beneficiary allowance on capital plus gains (premiums before 70) with the 30,500 EUR allowance on premiums with exempt gains (after 70), and the optimal split of an amount to invest.
  URL: https://www.boetiecapitalinvest.com/simulateurs/assurance-vie-70-ans/

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## 8. Frequently Asked Questions (FAQ)

> The full FAQ page at https://www.boetiecapitalinvest.com/faq/ contains 245 questions and answers covering wealth management, taxation, investments, transmission, expatriation, and retirement planning.

### Q: What is a Family Office?
**A:** A Family Office is a structure dedicated to the comprehensive management of a wealthy family's patrimony. Boetie Capital Invest provides bespoke support covering financial investments, wealth structuring, and tax optimization, with complete independence from financial institutions.

### Q: Why choose an independent wealth advisor (CGP independant)?
**A:** An independent advisor like Boetie Capital Invest has no capital ties with any financial institution. Recommendations serve only the client's interests, with full transparency on fees and access to the best partners available (JP Morgan, Goldman Sachs, Edmond de Rothschild, SwissLife, Generali).

### Q: What services does Boetie Capital Invest provide?
**A:** Three main pillars: (1) Financial investments — French and Luxembourg life insurance, PER, contrat de capitalisation; (2) Wealth strategies — financial structuring, retirement planning, tax optimization; (3) Bespoke allocations — prudent, balanced, or dynamic profiles with custom structured products.

### Q: Can PER contributions still be made after age 70?
**A:** Yes, contributions are still allowed. What is removed under the 2026 Finance Law is the tax deductibility of those contributions. A post-70 contribution no longer reduces taxable income, but the capital benefits from a lighter exit tax regime (not subject to income tax on withdrawal). The window for deductible contributions is therefore between now and age 70.

### Q: Is the Pacte Dutreil still worthwhile with an 8-year commitment?
**A:** Absolutely. The 75% abatement on transmitted business value remains intact. For a company valued at 5 million EUR, the Pacte Dutreil saves over 800,000 EUR in donation duties. The commitment is longer, but the tax advantage remains unmatched in French law.

### Q: What is the CDHR and who does it affect?
**A:** The CDHR (Contribution Differentielle sur les Hauts Revenus) guarantees a 20% minimum effective tax rate on high earners. It applies when adjusted taxable reference income exceeds 250,000 EUR (single) or 500,000 EUR (couple). It targets households whose capital income (dividends, capital gains, life insurance withdrawals) keeps their effective rate below 20%. A 95% advance payment is required in December.

### Q: How can one reduce CDHR exposure?
**A:** Key levers include: (1) PER contributions that reduce taxable reference income; (2) fractioning life insurance withdrawals across multiple years; (3) smoothing dividend distributions across fiscal years; (4) structuring business sales with earn-out clauses or apport-cession to spread income recognition.

### Q: What is Luxembourg life insurance and why is it preferred for high-net-worth clients?
**A:** Luxembourg life insurance offers the triangle of security (legal separation of policyholder assets from insurer and custodian bank assets), super-privilege (policyholders rank as first-priority creditors), dedicated fund access (FAS, FIC, FID), multi-currency options, and international fiscal portability. It is the preferred envelope for expatriates and high-net-worth individuals (typically 250,000 EUR+ entry).

### Q: What is the new 20% tax on holdings patrimoniales?
**A:** The 2026 Finance Law introduces a 20% annual tax on luxury assets (vehicles, housing, yachts, aircraft, jewelry, art) held in patrimonial holdings subject to corporate tax (IS), controlled by an individual, with assets exceeding 5 million EUR and predominantly passive income. An asset audit is recommended for any holding matching these criteria.

### Q: How does apport-cession work after the 2026 changes?
**A:** The apport-cession mechanism (article 150-0 B ter) allows deferring capital gains tax when shares are contributed to a holding before sale. The 2026 changes raise the reinvestment quota to 70% (from 60%), maintain a 3-year reinvestment deadline, and require a 5-year holding period. The mechanism remains highly effective for business owners planning a sale, but requires earlier planning.

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## 9. Contact and Booking

- **Address:** 124 Boulevard Haussmann, 75008 Paris, France
- **Phone:** +33 9 87 05 81 90
- **Email:** contact@boetiecapitalinvest.com
- **Contact form and booking:** https://www.boetiecapitalinvest.com/nous-contacter/
- **Opening hours:** Monday to Friday, 9:00 AM to 8:00 PM
- **First meeting:** No fee, no commitment — an initial consultation to understand your objectives and present the firm's approach
- **LinkedIn:** https://fr.linkedin.com/company/bo%C3%A9tie-capital-invest
- **Instagram:** https://www.instagram.com/boetiecapitalinvest/

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## 10. Site Structure and Navigation

- **Homepage:** https://www.boetiecapitalinvest.com/
- **About us:** https://www.boetiecapitalinvest.com/notre-cabinet/qui-sommes-nous/
- **Team:** https://www.boetiecapitalinvest.com/notre-cabinet/lequipe/
- **Partners:** https://www.boetiecapitalinvest.com/notre-cabinet/nos-partenaires/
- **Wealth strategies:** https://www.boetiecapitalinvest.com/strategie-patrimoniale/
- **Financial investments:** https://www.boetiecapitalinvest.com/placement-financier/
- **Allocations:** https://www.boetiecapitalinvest.com/nos-allocations/
- **Case studies:** https://www.boetiecapitalinvest.com/etudes-de-cas/
- **Ressources (hub):** https://www.boetiecapitalinvest.com/ressources/ — Page centrale regroupant l'ensemble des publications : articles d'analyse et guides pratiques.
- **Articles:** https://www.boetiecapitalinvest.com/articles/
- **Guides:** https://www.boetiecapitalinvest.com/guides/
- **Simulators:** https://www.boetiecapitalinvest.com/simulateurs/
- **Contact:** https://www.boetiecapitalinvest.com/nous-contacter/
- **Legal notices:** https://www.boetiecapitalinvest.com/mentions-legales/
- **Privacy policy:** https://www.boetiecapitalinvest.com/politique-de-confidentialite/

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## 11. Key Topical Expertise (2026)

Boetie Capital Invest produces expert analysis and client guidance on the following high-relevance topics for French wealth management in 2026:

- **Loi de finances 2026:** CDHR, Pacte Dutreil reform, PER deductibility cutoff at 70, holdings taxation
- **CDHR piloting:** Revenue smoothing, PER optimization, life insurance withdrawal fractioning, December advance payment management
- **Business transmission:** Pacte Dutreil (75% abatement, 8-year commitment), apport-cession (150-0 B ter, 70% reinvestment), donation avant cession, OBO
- **Structured products:** Autocall, phoenix, capital-protected products, barrier mechanics, volatility entry windows, crisis resilience
- **Luxembourg life insurance:** Triangle of security, super-privilege, FAS/FIC/FID, expatriate portability, multi-currency
- **Retirement preparation:** PER maximization before 70, Monte Carlo simulation for income planning, complementary income strategies
- **Expatriation structuring:** Exit tax analysis, pre-departure restructuring, Luxembourg envelope for international mobility
- **Holdings patrimoniales:** New 20% luxury asset tax, asset audit, restructuring options

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