{"id":6935,"date":"2026-10-24T15:29:57","date_gmt":"2026-10-24T13:29:57","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/cgp-lyon-optimiser-impot-sur-le-revenu-et-ifi\/"},"modified":"2026-10-24T15:29:57","modified_gmt":"2026-10-24T13:29:57","slug":"cgp-lyon-optimiser-impot-sur-le-revenu-et-ifi","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/cgp-lyon-optimiser-impot-sur-le-revenu-et-ifi\/","title":{"rendered":"Which wealth management advisor in Lyon can optimize income tax and wealth tax?"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

A good advisor is one who quantifies each lever in euros for your household<\/b>, which respects the tax loophole ceiling (\u20ac10,000 per year<\/b> (for most of the benefits) and which tells you in writing how it is paid. The legal levers are known: contributions to a retirement savings plan (PER), property deficit, donations, subscriptions to the capital of SMEs, and, for the real estate wealth tax (IFI), deductible debts and exempt assets. None of them are worthwhile without considering your tax bracket and your assets.<\/p>\n

Balmont Conseil is a firm not independent<\/b> In regulatory terms: he receives commissions on contracts signed, and can also bill for a customized service by the hour. We tell you this from the very first contact.<\/p>\n<\/div>\n

How can you pay less tax without breaking the law? The answer starts with sorting through your options: some measures reduce income tax, others the wealth tax (IFI), some count towards a tax ceiling, others don't. A helpful advisor will sort through your figures, not just a brochure.<\/p>\n

1. What can actually be optimized, based on official figures<\/strong><\/h2>\n

The values below are those published by the administration on the date of this article's update (2026 tax, on 2025 income).<\/p>\n\n\n\n\n\n\n\n\n
Lever<\/th>\nOfficial figures<\/th>\nCondition to remember<\/th>\n<\/tr>\n<\/thead>\n
PER (tax-deductible contributions)<\/td>\nA maximum deduction of 10 % from your 2025 professional income for payments made in 2026 \u20ac37,680<\/b>, Or \u20ac4,710<\/b> if this amount is higher<\/td>\nYou declare the payments; your personal limit is shown on your tax notice.<\/td>\n<\/tr>\n
Property deficit<\/td>\n\u20ac10,700<\/b> deductible from total income per year; \u20ac21,400<\/b> for energy renovation work paid for between January 1, 2023 and December 31, 2027<\/td>\nProperty rented for three years; for the \u20ac21,400, property upgraded from energy class E, F or G to A, B, C or D; loan interest excluded (carried forward to rental income for the following ten years)<\/td>\n<\/tr>\n
Charitable gifts<\/td>\nReduction of 66%<\/b> within the limit of 20 % of taxable income; 75%<\/b> for assistance to people in difficulty, up to \u20ac2,000<\/b> per year for donations made since October 14, 2025<\/td>\nThe surplus above 20 % is carried forward to the following five years<\/td>\n<\/tr>\n
Subscription to the capital of SMEs (IR-PME)<\/td>\nReduction of 18%<\/b> sums paid, up to a limit of \u20ac50,000 (single) or \u20ac100,000 (couple)<\/td>\nSecurities held for five years; investment without capital guarantee; eligible company<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The value of these figures depends on your tax bracket. 2026 tax brackets per share: 0 (%) up to \u20ac11,600, 11 (%) up to \u20ac29,579, 30 (%) up to \u20ac84,577, 41 (%) up to \u20ac181,917, 45 (%) above that. Example: A \u20ac1,000 deduction reduces the tax by \u20ac300 in the 30 (%) bracket, and by \u20ac410 in the 41 (%) bracket. Therefore, you start with the tax bracket, never with the income.<\/p>\n

Details of two of these levers: PER deduction limit<\/a> and Land deficit and rental obligation<\/a>.<\/p>\n

2. The cap on tax breaks: \u20ac10,000 per year per household<\/strong><\/h2>\n

The overall ceiling is \u20ac10,000 per year per tax household<\/b>. He goes up to \u20ac18,000<\/b> for certain overseas investments and for subscribing to the capital of a Sofica. According to economie.gouv.fr (page dated April 16, 2026), count<\/b> within the ceiling: the tax credit for childcare, the employment of a home-based employee, the Pinel scheme, the Denormandie scheme, forestry investments, the IR-PME reduction and Loc'Avantages. They don't count<\/b> : donations to associations, the Malraux reduction and expenses deductible from total income, including payments into a PER.<\/p>\n

Specifically.<\/strong> Before making any new investment, ask for a one-line table per benefit, with the total compared to \u20ac10,000.<\/p>\n

Another safeguard exists at the top of the scale: the 2026 Finance Act renewed the differential tax on high incomes, which aims to guarantee a minimum tax rate of 20% for households whose 2025 reference tax income exceeds \u20ac250,000 (single) or \u20ac500,000 (couple). See Tax break caps: \u20ac10,000 or \u20ac18,000<\/a>.<\/p>\n

3. The IFI: threshold, scale and what is included in the calculation<\/strong><\/h2>\n

You pay the IFI when the net value of your real estate assets exceeds 1.3 million euros as of January 1st<\/b>. Once this threshold is crossed, the calculation begins at \u20ac800,000. Scale in effect in 2026:<\/p>\n\n\n\n\n\n\n\n\n\n\n
Portion of taxable net assets<\/th>\nRate<\/th>\n<\/tr>\n<\/thead>\n
Up to \u20ac800,000<\/td>\n0%<\/td>\n<\/tr>\n
From \u20ac800,001 to \u20ac1,300,000<\/td>\n0.50%<\/td>\n<\/tr>\n
From \u20ac1,300,001 to \u20ac2,570,000<\/td>\n0.70%<\/td>\n<\/tr>\n
From \u20ac2,570,001 to \u20ac5,000,000<\/td>\n1%<\/td>\n<\/tr>\n
From \u20ac5,000,001 to \u20ac10,000,000<\/td>\n1.25%<\/td>\n<\/tr>\n
Over \u20ac10,000,000<\/td>\n1.50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Between 1.3 and 1.4 million euros, a discount applies: 17,500 \u20ac less 1.25 % of the net taxable assets (625 \u20ac for 1,350,000 \u20ac).<\/p>\n

The levers specific to the IFI<\/strong><\/h3>\n