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- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
- Les Pensions Complémentaires Libres Pour Indépendants
- Les Pensions Spécifiques Des Médecins, Dentiste, Pharmaciens, Notaires, Avocats Et Huissiers de Justice
L'ancien régime
| 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 | 243 |
Page 243
L'ordre des avocats et des huissiers de justice et la fédération des notaires ont créé leur propre caisse de prévoyance.
Les cotisations versées auprès de ces caisses de pension ont toujours été admises au titre de frais professionnels fiscalement déductibles.
Les prestations subissent pour leur part le régime suivant:
- si la liquidation a lieu sous forme de rentes, celles-ci sont imposables aux taux progressifs de l'impôt des personnes physiques, avec déduction de la réduction d'impôt pour pensions;
- si la liquidation a lieu sous forme de capital, celui-ci est soumis...
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