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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
Introduction
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 | 147-148 |
Page 147
La notion d'engagements collectifs de pension englobe les pensions complémentaires organisées au profit des travailleurs salariés et/ou des dirigeants d'entreprise indépendants:
- par l'entreprise qui se charge dans cette hypothèse de la conclusion et de la gestion du plan de pension;
OU
- par le secteur, ce qui signifie que dans ce cas, plusieurs entreprises «similaires» (toutes les entreprises du secteur de la métallurgie, par exemple), réunies par une convention collective de travail, se chargent du plan de pension.
Le partenaire de l'entreprise est en tout état de cause:
- soit une société d'assurances lorsque la société opte pour la formule de l'assurance de groupe;
- soit un fonds de pension ou une institution privée de prévoyance170.
Page 148
Quelle que soit la formule choisie, on peut considérer, en termes généraux, que ce seront toujours les mêmes règles fiscales qui seront applicables à ces plans de pension, à l'exception de certaines règles spécifiques relatives aux assurances complémentaires.
Cela étant précisé, nous décrivons ci-après le régime fiscal de ces engagements collectifs de pension, tel qu'il a été modifié par la loi Vandenbroucke.
Pour des raisons de compréhension évidentes, nous avons choisi d'exposer la matière selon une méthode uniforme et systématique.
Nous évoquerons toujours dans un premier temps la constitution de l'engagement de pension afin d'étudier le traitement fiscal des primes payées dans le cadre du plan de pension. Nous nous placerons alors successivement dans le chef de l'entreprise puis dans celui du salarié ou du dirigeant d'entreprise.
Dans un second temps, nous exposerons le régime fiscal applicable lors de la liquidation...
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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