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- Les Pensions Complémentaires
- Les Aspects Fiscaux Et Parafiscaux Des Engagements Collectifs de Pension - Assurances de Groupe Et Fonds de Pension
Limitation complémentaire à la déduction des cotisations patronales et à la réduction d'impôt des 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 | 166 |
Page 166
En vertu de l'article 35, § 2 AR/CIR 1992, les cotisations ne bénéficient des avantages fiscaux que dans la mesure où, par travailleur, elles ne dépassent pas, par année, les montants dus en vertu des règlements d'assurance de groupe, de contrats d'assurance ou de règlements de pension qui sont applicables de manière identique et non discriminatoire à tout le personnel ou à une catégorie spécifique de ce personnel.
Les sommes qui seraient versées au-delà de cette limite doivent...
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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