Why qualify every flow?
Because an honest patrimonial reading distinguishes what comes back (capital restitutions), what remunerates (income) and what is recorded at exit (capital gains). Your statements and reports use this single taxonomy — the same as this guide, to the exact label.
The house flow taxonomy
| Flow nature | Patrimonial qualification | |---|---| | Remboursement de compte courant d'associé | Capital restitution | | Remboursement de capital nominal | Capital restitution | | Remboursement de nominal obligataire | Capital restitution | | Remboursement de prime d'émission | Capital restitution | | Dividende | Income | | Intérêt obligataire | Income | | Coupon | Income | | Plus-value de cession | Capital gain | | Produit de liquidation | Classification to confirm | | Autre revenu | Income | | Autre restitution de capital | Capital restitution | | Flux non classé | Classification to confirm | | Hors périmètre fiscal | Out of tax scope |
This qualification is informative: it describes what the flow represents in the patrimonial reading, never its tax treatment in your country of residence — two distinct questions, and the second belongs to your adviser.
What happens to a flow crossing a border?
Bilateral tax treaties — mostly built on the OECD Model — allocate taxing rights between source and residence states: Article 10 addresses dividends, Article 11 interest, Article 13 capital gains. Withholding, double-tax relief, treaty rates: every individual situation requires reading the applicable treaty with a licensed professional.