Décumul pour les indemnités de licenciement
Auteur | Adélaïde Polet |
Pour rappel, en cas de mariage ou de cohabitation légale, une imposition commune est établie au nom des deux conjoints. Nonobstant cette imposition commune, le revenu imposable de chaque conjoint est fixé séparément (article 126 du Code CIR). Pour le calcul de l'impôt, une quotité correspondant aux revenus professionnels du conjoint qui en a le moins est déduite du revenu imposable et le tarif d'imposition correspondant à chacune des parts est appliqué à cette quotité et au reste du revenu du ménage (article 127 CIR).
Pour les ménages où les deux époux recueillent séparément des revenus professionnels, les revenus professionnels de chaque époux sont taxés séparément. Les autres revenus (par ex. les revenus immobiliers) sont cumulés avec les revenus professionnels de l'époux qui en gagne le plus. La taxation séparée s'applique en d'autres termes uniquement sur les revenus professionnels de l'époux qui gagne le moins.
Cette règle ne semble cependant pas toujours être appliquée avec rigueur par l'administration fiscale. En effet, le Tribunal de 1re Instance d'Anvers s'est penché sur la question de savoir si une indemnité de licenciement d'un des deux époux devait être...
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