leslauriers, I thought you may have the answer as you seem to be the expert on Assurance Vie's[;-)] So using the following example If a married individual makes a withdrawal of €50,000 within 4 years, and the growth from inception is, say, 20% over that period, the taxable element of the withdrawal is €10,000. This is then taxed at 46% (35% tax, 11% social security). Resulting in a tax of €4600. CMU contributions would be 8% of the taxable element (€10,000) resulting in €800. How is the withdrawal decalared on the tax form? In the above example would just the €10,000 be entered? Thanks for your help, Glyn