Le régime fiscal des cotisations payées par le travailleur ou le dirigeant d'entreprise (les cotisations personnelles)
| Auteur | Delphine Castiaux/Marie-Pierre Donéa |
| Occupation de l'auteur | Licenciée en droit et diplômée d'études spécialisées en droit social/Licenciée en droit et en sciences fiscales |
| Pages | 164-165 |
Page 164
Afin de compléter les versements effectués par l'entreprise/employeur dans le cadre de l'engagement collectif de pension, le travailleur salarié ou le dirigeant d'entreprise indépendant peut effectuer des versements personnels dans le cadre du même plan de pension.
Page 165
Les cotisations et primes personnelles donnent alors droit à une réduction d'impôt dans les limites et conditions des articles 145 1, 1° et 145 3 du C.I.R. 1992.
Ces conditions sont les suivantes:
- il faut que les cotisations et primes...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Livres et Revues
- Introduction
- Régime fiscal des cotisations et primes patronales ou de l'entreprise
- Le régime fiscal des cotisations payées par le travailleur ou le dirigeant d'entreprise (les cotisations personnelles)
- Limitation complémentaire à la déduction des cotisations patronales et à la réduction d'impôt des cotisations personnelles
- Entrée en vigueur
- La taxe annuelle sur les contrats d'assurance
- La parafiscalité lors de la constitution de l'engagement collectif
- Le régime fiscal des prestations
- Le régime parafiscal des prestations
- Les plans cafétérias
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