{"id":262,"date":"2026-01-29T13:23:34","date_gmt":"2026-01-29T12:23:34","guid":{"rendered":"https:\/\/balmontconseil.com\/?page_id=262"},"modified":"2026-08-26T18:45:27","modified_gmt":"2026-08-26T16:45:27","slug":"optimisation-fiscale-ir","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/optimisation-fiscale-ir\/","title":{"rendered":"Tax optimization of income tax"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u00ab&quot;Alexis, I feel like I&#039;m working six months a year just to pay my taxes. Is there a legal way to regain control without taking risks with the tax authorities?&quot;\u00bb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This question is the starting point for most of my consulting work. In France, the tax burden on <strong>income taxes<\/strong> is one of the highest in the world, but the General Tax Code is paradoxically full of levers to support the economy, real estate or culture in exchange for a reduction in your tax bill.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the house of <strong>Balmont Conseil<\/strong>, we do not practice\u2019<strong>aggressive tax optimization<\/strong>. As an expert with a <strong>Augmented Wealth Engineer<\/strong>, My mission is to transform your imposed taxation into a chosen taxation. Thanks to artificial intelligence, we analyze your <strong>marginal tax rate (MTR)<\/strong> and let&#039;s simulate the best <strong>wealth management strategies<\/strong> to transform your taxes into capital.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. What is income tax optimization?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong><a href=\"https:\/\/balmontconseil.com\/en\/gestion-de-patrimoine\/\">tax optimization<\/a><\/strong> consists of using all of the <strong>legal mechanisms<\/strong> (reductions, deductions, tax credits) to minimize a household&#039;s tax burden. Unlike fraud (concealing income) or tax evasion (illegal transfer of assets), tax optimization relies on the will of the legislator.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Distinguishing between the mechanisms: Deduction, Reduction, and Tax Credit<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">To optimize effectively, it is necessary to understand the order in which taxable material is calculated:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Tax Deduction:<\/strong> It reduces your taxable income. <em>Before<\/em> the calculation of tax (e.g., payments into a <strong>retirement savings plan<\/strong>Its effectiveness is proportional to your marginal tax rate.<\/li>\n\n\n\n<li><strong>Tax Reduction:<\/strong> It is directly deducted from the calculated tax amount (e.g., Pinel Law). It is the same for everyone, regardless of their tax bracket.<\/li>\n\n\n\n<li><strong>The Tax Credit:<\/strong> Similar to the reduction, but if its amount exceeds that of your tax, the Public Treasury will reimburse you the difference (ex: childcare).<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Levers for optimization: Overview of solutions 2025-2026<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are three main categories for structurally reducing your taxes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>A. Preparing for the future: The lever of deduction<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">THE <strong>Retirement Savings Plan (PER)<\/strong> has become the flagship tool for highly taxed taxpayers (MTR at 30 %, 41 % or 45 %).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The mechanism:<\/strong> Every euro paid is deductible from your taxable income.<\/li>\n\n\n\n<li><strong>Leverage:<\/strong> If you are in the 41 % tax bracket, a \u20ac10,000 payment reduces your tax by \u20ac4,100. You invest \u20ac10,000 for an actual cost of \u20ac5,900. That&#039;s a real <strong>retirement annuity<\/strong> that you are building with the help of the State.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>B. Property taxation: Creating a deficit or reducing taxes<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Real estate offers the most powerful levers for a <strong>wealth management strategy<\/strong> long term.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Land Deficit:<\/strong> By carrying out renovation work on a rental property at <strong>actual tax regime<\/strong>, you create a deficit which wipes out your existing rental income, and can even be offset against your overall income up to \u20ac10,700 per year.<\/li>\n\n\n\n<li><strong>The Malraux Law and Historic Monuments:<\/strong> For high-income earners, these schemes allow them to restore French wealth while benefiting from massive tax reductions, without any cap on the amount of tax owed. <strong>tax loopholes<\/strong>.<\/li>\n\n\n\n<li><strong>The LMNP (Non-Professional Furnished Rental) status:<\/strong> Although it is not a direct tax reduction, accounting depreciation allows for the collection of rents with a <strong>tax exemption<\/strong> almost total for 20 years.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>C. Investment in the real economy<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Investment in SMEs (IR-PME):<\/strong> Supporting French companies allows you to benefit from a substantial tax reduction (often 18 % or 25 % of the amount invested).<\/li>\n\n\n\n<li><strong>The Girardin Industrial scheme:<\/strong> It&#039;s a &quot;one-shot&quot; device <strong><a href=\"https:\/\/balmontconseil.com\/en\/ressources\/etudes-de-cas-patrimoniales\/defiscalisation-des-hauts-revenus-strategies-et-optimisation\/\">tax exemption<\/a><\/strong> pure. You invest a loss in industrial equipment overseas to obtain a tax reduction the following year greater than your investment (gain of 10 to 15 %).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Compare the strategies: Which solution for which profile?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not all methods are created equal. Balmont Conseil&#039;s AI allows you to tailor your approach to your specific situation:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Taxpayer profile<\/strong><\/td><td><strong>Optimization priority<\/strong><\/td><td><strong>Recommended device<\/strong><\/td><\/tr><tr><td><strong>TMI 11% to 30%<\/strong><\/td><td>Direct discounts and credits<\/td><td>Home-based employment, gifts, Pinel scheme (if already committed)<\/td><\/tr><tr><td><strong>TMI 30% to 41%<\/strong><\/td><td>Deductions and capitalization<\/td><td><strong>Retirement savings plan (PER)<\/strong>, Land deficit<\/td><\/tr><tr><td><strong>TMI 41% to 45%<\/strong><\/td><td>Massive Erasure and Transmission<\/td><td>Historical Monuments, Girardin, <strong>Division of ownership<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Implement a suitable strategy: The Balmont methodology<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Successful optimization is not simply a matter of buying a &quot;tax-advantaged product.&quot; It involves several steps. <strong>tax accounting<\/strong> and engineering:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Audit of the Income Tax Return:<\/strong> Analysis of revenues, of <strong>tax breaks<\/strong> automatic and <strong>tax-deductible alimony payments<\/strong>.<\/li>\n\n\n\n<li><strong>Calculation of the Marginal Tax Rate (MTR):<\/strong> This is the key to the decision. There&#039;s no point in doing a PER (Retirement Savings Plan) if you&#039;re not at least in the 30 % bracket.<\/li>\n\n\n\n<li><strong>Envelope selection:<\/strong> Arbitrage between liquid investments (<strong>Equity savings plan<\/strong>) And <strong>rental investment<\/strong> with <strong>real estate rental commitment<\/strong>.<\/li>\n\n\n\n<li><strong>Investment monitoring:<\/strong> Annual monitoring to adapt to legislative changes.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. Legal limitations and risks to avoid<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong>tax optimization<\/strong> must be practiced ethically and rigorously so as not to cross the red line.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The capping of tax loopholes<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Most tax reductions and credits are limited to an overall ceiling of <strong>10 000 \u20ac<\/strong> per year (increased to \u20ac18,000 for the Girardin and Cinema schemes). Exceeding this threshold renders your investments fiscally ineffective.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Abuse of tax law<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The tax authorities penalize schemes where the <em>alone<\/em> The goal is to evade taxes without any economic basis. For example, a fictitious donation or a <strong>division of ownership<\/strong> without a genuine liberal intention can be reclassified.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. The\u2019<a href=\"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/\">Asset Engineering<\/a> Increased: Your tax shield<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">At Balmont Conseil, we use the\u2019<strong>AI for investment monitoring<\/strong>. Our algorithms constantly scan for changes in the <strong>real estate taxation<\/strong> and the opportunities for\u2019<strong>socially responsible investment<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We don&#039;t just help you fill out your <strong>income tax return<\/strong>. We are designing a <strong>wealth management strategy<\/strong> global which includes the <strong>taxation of gifts<\/strong> and the <strong>asset protection<\/strong> via <strong>capitalization contracts<\/strong> or complex societal structures.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>FAQ: 20 Key Questions on Tax Optimization (Masterclass)<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>The fundamentals of optimization<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Q1. What is income tax optimization?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is the art of organizing one&#039;s assets and investments to use legal options to reduce one&#039;s annual tax burden without breaking the law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q2. What is the difference between optimization, evasion, and fraud?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tax optimization utilizes the law (e.g., investing in Pinel schemes). Tax avoidance often falls into a gray area of geographical arbitrage. Fraud is a crime consisting of lying to the tax authorities (omitting income).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q3. At what tax amount should one become interested in this?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As soon as you cross the 30 % bracket (approximately \u20ac29,000 of taxable income per share), optimization becomes truly profitable, as the savings generated more than compensate for the advisory fees or the lack of liquidity of certain investments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q4. What is the difference between reduction and deduction?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deduction lowers pre-tax income (more advantageous for high earners). The tax credit lowers the tax after calculation (the same for everyone).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q5. What is the Marginal Tax Rate (MTR)?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the rate at which the last euro of your income is taxed. It is the key indicator for choosing between a PER (deductible) and a one-off tax reduction.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Real estate schemes<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Q6. Can the property deficit be combined with the cap on tax breaks?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes! That&#039;s its huge advantage. The property deficit is not considered a tax loophole. It can therefore be offset against your rental income without limit, and against your overall income up to \u20ac10,700, in addition to the usual \u20ac10,000 limit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q7. Why invest in LMNP if it&#039;s not a good idea? <a href=\"https:\/\/balmontconseil.com\/en\/ressources\/etudes-de-cas-patrimoniales\/defiscalisation-des-hauts-revenus-strategies-et-optimisation\/\">tax exemption<\/a> direct?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Because tax-free living is the best form of tax relief. With the LMNP (furnished rental property) scheme, accounting depreciation effectively &quot;cancels out&quot; your rental income for tax purposes. You gain purchasing power without paying a single cent in social security contributions or income tax on this revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q8. Is the Pinel Law still worthwhile in 2026?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The scheme has been scaled back. Today, Pinel investments are no longer used for tax breaks but only for exceptional properties. At Balmont, we often favor split ownership or the Malraux scheme for greater security.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q9. What is the Malraux Law?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It allows you to deduct 22 or 30 % from the cost of restoring a building located in a protected area. It is ideal for taxpayers paying more than \u20ac15,000 in taxes per year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q10. Can you reduce your taxes with your main residence?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, via tax credits for energy renovation (MaPrimeR\u00e9nov&#039;) or the employment of a home employee (childcare, cleaning), which offers a tax credit of 50 %.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Financial investments and retirement savings plans (PERs)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Q11. Why is the PER the preferred investment for executives?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Because of the leverage effect. If you are taxed at 41 %, the government finances 41 % of your retirement savings. That&#039;s an unbeatable immediate return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q12. Can a PER (Retirement Savings Plan) be accessed before retirement?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, especially for purchasing a primary residence or in case of unforeseen life events (unemployment, death of a spouse). It&#039;s a strong argument for securing your investment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q13. What is IR-PME investment?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is a tax reduction obtained by investing in the capital of small and medium-sized French companies. The rate is often 25% of the amount invested.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q14. Should one favour the PEA (equity savings plan) to reduce their taxes?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The PEA (Equity Savings Plan) does not offer a tax reduction upon entry, but rather an exemption from tax on gains after 5 years. It is a tool for optimizing growth rather than reducing tax expenditure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q15. What is the Girardin Industriel?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It&#039;s a &quot;lost money&quot; investment in the French overseas territories. You invest \u20ac10,000 in year N, and the tax authorities refund you \u20ac11,200 in year N+1. It&#039;s a purely cash-flow strategy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Advanced Strategies and Security<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Q16. How does the division of ownership work for tax purposes?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By purchasing only the bare ownership of a property, you receive no rental income (therefore no tax) and the property is excluded from your wealth tax (IFI) base. This is an extremely powerful passive tax optimization strategy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q17. Is it possible to reduce taxes on dividends?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, by opting for the progressive scale instead of the Flat Tax (30 %) if your marginal tax rate is low, or by placing your securities in a capitalisation contract.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q18. What is the risk of an &quot;Abuse of rights&quot;?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the reclassification of your arrangement by the tax authorities if they determine that the transaction had only a tax-related purpose. To avoid this, each action must have an economic or civil justification (e.g., protecting your spouse).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q19. How is a wealth management advisor (CGP) remunerated?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is done either through consulting fees (engagement letter) or commissions on the products implemented. At Balmont, complete transparency is guaranteed to ensure impartial advice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q20. When should you start your tax optimization?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ideally between January and June. Too many people wait until December to &quot;tax-save&quot; in a hurry, which often leads to bad real estate or financial investments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion: Take control of your taxes<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;\u2019<strong>tax optimization<\/strong> Income tax is not a privilege reserved for the initiated; it is an essential component of a healthy <strong>wealth management<\/strong>. In 2026, the complexity of the laws requires a scientific and personalized approach.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Don&#039;t leave your decisions to chance anymore. <strong>marginal tax rate<\/strong>. By combining the human expertise of our <strong>wealth management advisors<\/strong> and the precision of our AI, you secure your future while financing the economy of tomorrow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Your wealth is architecture, we are its guardians.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do you want to discover your tax saving potential?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Complete your free tax audit with our AI and receive personalized recommendations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00ab Alexis, j\u2019ai l\u2019impression de travailler six mois par an uniquement pour payer mes imp\u00f4ts. Existe-t-il un moyen l\u00e9gal de reprendre le contr\u00f4le sans prendre de risques avec le fisc ? \u00bb<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":65,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-262","page","type-page","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=262"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/262\/revisions"}],"predecessor-version":[{"id":1116,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/262\/revisions\/1116"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/65"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}