📌 General Principles
Mintos applies withholding tax on interest income based on your country of tax residence and the investment product. For French tax residents, interest from various Mintos assets is taxed at a flat rate of 30%, composed of:
- 12.8% income tax, and
- 17.2% social contributions.
In certain cases, non-residents or French residents with income from other countries may claim relief under double taxation treaties, provided proper documentation (such as a valid Tax Residency Certificate) is submitted.
France Tax Filing Deadline and Tax Authority
- Paper filing deadline: Typically mid-May of the following year.
- Electronic filing deadline (via impots.gouv.fr): Late May to early June, depending on your county(département) of residence.
- Official tax authority website: impots.gouv.fr
Tax Declaration in France
Income Categories
- Interest income: Revenus de capitaux mobiliers
- Capital gains: Plus-values mobilières
-
Foreign income (if accounts are not held in France): Revenus encaissés à l’étranger
Reporting Withholding Tax Paid
If Mintos has already withheld tax (e.g., at 30%), this should be mentioned in your declaration. The French tax authorities allow for a deduction or credit to avoid double taxation when the income is also taxed locally.
Losses and Write-offs
In general:
- Write-offs and losses can be deducted from gains of the same nature (e.g., capital gains with capital losses).
- Keep documentation and reflect losses in Form 2074 if reporting detailed capital gains.
📦 Mintos Asset-Specific Tax Overview
Asset Type | Tax Category | Standard Rate | Tax Form(s) | Withholding Tax | Subject to declare |
Claims (interest) | Interest income | 30% | 2042, 2047, 3916 | No | Treated as revenus de capitaux mobiliers |
Notes (loans/bonds)
Real Estate (Notes backed by real estate) |
Interest
Interest
|
30%
30% or a progressive rate |
2042, 2044, 2047, 2048 2042, 2044, 2047, 2048 |
Yes
Yes |
Declare full gross income and apply for WHT deduction Declare full gross income and apply for WHT deduction |
Bonds (Direct bonds) | Interest income | 30% | 2042 | No | Declare full gross income |
ETFs | Interest | 30% | 2042, 2047 | No | Declare full gross income |
Smart Cash | Interest income | 30% | 2042, 2047 | No | Declare full gross income |
Disclaimer: This is general guidance. For personal assistance, contact the Direction Générale des Finances Publiques or your tax advisor.