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Les 鐃書ã biens meubles 鐃書ä, en langage fiscal, designent, a la difference des bien immobiliers, les biens pouvant etre deplaces : voitures, avions et bijoux (dans le cas de biens corporels), mais aussi les brevets ou droits d鐃緒申�鐃緒申auteur (biens incorporels). En cas de cession, ils sont soumis a un taux forfaitaire de 19 % — ce qui, meme en y ajoutant la CSG, induit un taux d鐃緒申�鐃緒申imposition sensiblement inferieur a celui reserve aux 鐃書ã BIC 鐃書ä et aux 鐃書ã BNC 鐃書ä.

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鐃緒申Movable property鐃緒申, in tax language, refers, unlike real estate, to property that can be moved: cars, aircraft and jewelery (in the case of tangible property), but also patents or copyrights (property intangible). In case of transfer, they are subject to a flat rate of 19% – which, even adding the CSG, induces a tax rate significantly lower than that reserved for 鐃緒申BIC鐃緒申 and 鐃緒申BNC鐃緒申.

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