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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
Les médecins, dentistes et pharmaciens
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 | 241-242 |
Page 241
La loi sur l'assurance maladie-invalidité prévoit que des avantages sociaux peuvent être accordés aux médecins ou aux dentistes qui ont adhéré aux accords mutualistes sur les honoraires, de même qu'aux pharmaciens adhérant à la convention les concernant et qui en demandent le bénéfice. Sont donc visés les praticiens conventionnés.
Ces avantages, attribués en quelque sorte en contrepartie de la limitation des honoraires, consistent dans une participation financière de l'INAMI qui peut être utilisée:
- soit comme prime d'un contrat prévoyant un revenu de remplacement en cas d'invalidité;
- soit comme prime d'une convention sociale de pension (et non d'une convention ordinaire).
Cette possibilité résultant d'une loi du 14 juillet 1994 a été adaptée au nouveau régime de PLCI applicable à l'ensemble des indépendants.
Page 242
Ainsi, les primes INAMI peuvent désormais être versées auprès d'organismes assureurs, d'entreprises d'assurances ou de caisses de pension quels qu'ils soient. La Caisse de prévoyance des médecins, dentistes et pharmaciens ne dispose donc plus d'un monopole. A côté...
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