Chapter 16
Appendices
Reference tables: taxation, how returns are calculated, health score.
3 min read, 7 sections
On this page
16.1Envelope types and their taxation
| Type | Treatment on withdrawal |
|---|---|
| PEA | Flat tax 31.4%; income tax exemption after 5 years (social charges remain due) |
| CTO / Crypto | Flat tax 31.4% |
| Life insurance < 8 years | Flat tax 31.4% |
| Life insurance ≥ 8 years | €4,600 allowance (€9,200 for a couple), then income tax at 7.5% up to €150,000 of deposits |
| PER | Flat tax 31.4% |
| Regulated account | Exempt; excluded from performance calculations |
| Custom | No pre-calculated tax regime |
Rates in force: social charges 18.6% · income tax 12.8% · flat tax 31.4% (January 2026). PEA deposit cap: €150,000.
16.2Asset types
euro fund · bond · stock · ETF · crypto · real estate · SCPI · gold · exotic · other, plus the custom types you create yourself.
16.3How returns are calculated
Fructificare uses the modified Dietz method. It addresses a simple problem: if you pay in €10,000 on 30 December, that money has not been working all year, and it would be wrong to count it as if it had been there since January.
Each deposit and each withdrawal is therefore weighted by its date within the period: a deposit at the start of the year counts almost for its full amount, a deposit at the end of the year almost for nothing.
16.4The financial health score in detail
| Component | Points | Basis of calculation |
|---|---|---|
| Diversification | 20 | Concentration index (Herfindahl-Hirschman) over your envelopes and your assets |
| Performance | 25 | Return compared with a target adjusted for risk and your age |
| Fee Control | 20 | Weighted annual TER, plus the ratio of fees already paid |
| Resilience & Inflation | 25 | Exposure to a crash, weighted by your age |
| Liquidity | 10 | Months of income covered by your regulated savings accounts |
| Bonus | 5 | Young and performing, or senior and resilient |
16.5Avatar tiers
Nineteen tiers from €0 to €750,000, split into five chapters and calculated on your total capital, savings accounts included.
| Avatar | Tier | Chapter | From |
|---|---|---|---|
 | First steps | I. The Awakening | €0 |
 | Sprout | I. The Awakening | €500 |
 | Backpack | I. The Awakening | €1,000 |
 | Compass | I. The Awakening | €2,000 |
 | World map | II. The Journey | €3,000 |
 | Campfire | II. The Journey | €5,000 |
 | Steed | II. The Journey | €7,500 |
 | Shield | II. The Journey | €10,000 |
 | Sword | III. Knighthood | €15,000 |
 | Fortress | III. Knighthood | €20,000 |
 | Treasure | III. Knighthood | €30,000 |
 | Dragon | III. Knighthood | €50,000 |
 | Open sea | IV. The Conquest | €75,000 |
 | Summit | IV. The Conquest | €100,000 |
 | Diamond | IV. The Conquest | €150,000 |
 | Crown | IV. The Conquest | €200,000 |
 | Lift-off | V. The Stars | €300,000 |
 | Orbit | V. The Stars | €500,000 |
 | Shooting star | V. The Stars | €750,000 |
 | The 19 avatars in gold, ringed | Legend | €1M to €1B |
Beyond one million begins the Legend: the nineteen avatars come back in gold, with a thin ring, from €1M to €1B (€1M, €1.5M, €2M, €3M, €5M, €7.5M, €10M… up to one billion). No avatar is gold before the million.
16.6Keyboard shortcuts and native menu
| Menu | Items |
|---|---|
| File | New (Ctrl+N) · Save (Ctrl+S) · Export a backup… · Import a backup… · Recent files… · Settings · Quit |
| Edit | Glossary |
| View | Themes › Dark theme · Light theme; Languages › Français · English |
| Help | User manual |
16.7What Fructificare does not do
- fetch the balance of your accounts automatically: no bank connection, by design;
- place orders, or recommend an investment to you;
- replace a wealth management adviser or an accountant;
- produce an official tax return: the amounts are estimates;
- synchronize your data between several computers.