Investment

Frottement fiscal

The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.

Quick answer: The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.

This term page is part of the Protermify Finance glossary and is published as static HTML for fast indexing and clear language coverage.

Languages

Quick answer

The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.

Why it matters

Frottement fiscal matters because it supports clear communication in Investment contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

This page is rendered as static HTML from source-backed terminology data so search engines and AI systems can parse the content without client-side code.

Questions and answers

Questions and answers

What is Frottement fiscal?

In this glossary, Frottement fiscal refers to: The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.

How is Frottement fiscal used in finance?

In finance communication, this term appears in contexts such as: "Le frottement fiscal peut réduire les rendements à long terme, en particulier dans les juridictions où les impôts sur les plus-values ou les dividendes sont élevés."

Why does Frottement fiscal matter in finance?

Frottement fiscal matters because it supports clear communication in Investment contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses Frottement fiscal?

Frottement fiscal is mainly used by Financial Analysts, Bankers, and Traders.

What category does Frottement fiscal belong to?

In this glossary, Frottement fiscal is grouped under Investment. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.

Operational example

Tax drag can erode long-term returns, especially in jurisdictions with high capital gains or dividend taxes.

Localized term

Frottement fiscal

Localized example

Le frottement fiscal peut réduire les rendements à long terme, en particulier dans les juridictions où les impôts sur les plus-values ou les dividendes sont élevés.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Investment

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

Back to glossary

Termify Get Termify on the App Store OPEN
AI Free AI Search Source-backed aviation answers