What are the taxes on capital gains in life insurance MPT?

The tax rule for contracts linked life insurance is simple: only the interest component of the withdrawal is subject to income tax depending on your tax bracket and according to the subscription date, the social deductions rate of 12.1% being removed at source automatically. For subscriptions made ​​after September 26, 1997, for any withdrawal before the 4-year contract, the tax rate is 35%, between 4 and 8 years and 15% beyond 7.5%, with this latter case, a reduction set of 4 600 € for a single person and € 9,200 for a couple. Contracts multichannel "DSK" are fully exempt after 8 years.