Acquisition of shares in a FCPE is deemed income in kind

A worker enquired whether reimbursement of shares in a French savings fund (FCPE) could qualify for reductions under irregular income. The DGT states that transfer generates patrimonial gains or losses, not income in kind.

The transfer of FCPE shares is treated as a patrimonial gain or loss, not as income in kind, affecting tax treatment on reimbursements.