Tax reductions outside property
FIP Corse et Outre-mer (Corsica and overseas FIP)
FIPs invested in Corsica or the overseas territories, with a higher reduction rate.
Overview
A Corsica or overseas FIP invests in Corsican or overseas SMEs and gives a tax reduction of 30% of the amount paid.
These variants of the FIP invest at least 70% of their assets in Corsican or overseas SMEs. They give a tax reduction of 30% of the amount paid, maintained by the 2026 Finance Act. The fund's investment period is extended to 48 months. The limits are €12,000 for a single person and €24,000 for a couple. Holding conditions and the absence of liquidity are the same as for other FIPs.
How it works
Subscription
Corsican or overseas SMEs, at least 70% of assets
Tax reduction
30% of the amount paid, in the year of subscription
Exit after five years
Capital gain exempt from income tax
Key points
Strengths
- Tax reduction of 30% of the amount paid
- Capital gains exempt after five years
- Finances businesses in Corsica and the overseas territories
- Reduction within the €10,000 overall cap on tax advantages
Points to watch
- Very limited liquidity for five to ten years
- High risk of capital loss
- Very narrow investment universe
- High management fees
Who it is for
These funds are for the same profiles as other FIPs. The small number of eligible companies increases concentration risk.
Worked illustration
Example based on assumptions
Assumptions: a taxpayer subscribes €10,000 to a Corsica FIP and obtains a €3,000 reduction (30%), within the €10,000 overall cap on tax advantages. The units are held for five years. The value of the units on winding-up is not guaranteed.
Regulatory information
This sheet is a general information document of a commercial nature. It constitutes neither personalised investment advice, nor a recommendation, nor a solicitation, and it is not a key information document. Any decision requires a prior analysis of your situation by a duly authorised professional. Investments carry a risk of capital loss. Past performance is no guide to future performance. Taxation depends on each person's situation and may change.
Risk of partial or total loss of capital: unlisted companies and SMEs carry a high risk of failure. Liquidity is almost nil for five to ten years, with exit depending on the fund's timetable or on a sale. High costs. Tax advantages are conditional on the holding period. Forestry and wine-estate groups are also exposed to climate, health and market hazards.
Complaints and mediation
Any complaint may be sent to ASTERALE, 4 allée Django Reinhardt, 94110 Arcueil, France, or to sebastien.bailly@asterale.fr. Failing a satisfactory reply within two months, you may refer the matter to the competent mediator. For financial investment advice: the AMF Ombudsman (Médiateur de l'AMF), 17 place de la Bourse, 75082 Paris Cedex 02 (www.amf-france.org/fr/le-mediateur). For insurance broking and intermediation, banking and payment services intermediation and property transactions: ANM Conso, 2 rue de Colmar, 94300 Vincennes (www.anm-conso.com, contact@anmconso.com).
Information sheet updated on 6 October 2026. Download the sheet (PDF)
Book a meeting
The first meeting, of about an hour, is used to check whether this scheme has a place in your wealth.