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- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
- Les Pensions Complémentaires
- Les Aspects Fiscaux Et Parafiscaux Des Engagements Collectifs de Pension - Assurances de Groupe Et Fonds de Pension
Entrée en vigueur
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 | 166 |
Page 166
Le nouveau régime fiscal s'applique à partir du 1er janvier 2004 aux cotisations et primes payées en exécution d'engagements collectifs de pension.
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Les Pensions Complémentaires
- Les Aspects Fiscaux et Parafiscaux des Engagements Collectifs de Pension - Assurances de Groupe et Fonds de Pension
- 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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