Nouvelle obligation de déclaration des contrats d’assurance vie: beaucoup de questions
Auteur | Pascale Hautfenne |
Depuis le 1er janvier 2013, une nouvelle obligation de déclaration est mise à charge des personnes physiques résidentes belges qui ont souscrit un contrat d’assurance vie à l’étranger : “ La déclaration annuelle à l'impôt des personnes physiques doit comporter la mention de l'existence de contrats d'assurance-vie individuelle conclus par le contribuable ou son conjoint, ainsi que par les enfants sur la personne desquelles il exerce l'autorité parentale, conformément à l'article 376 du Code civil, auprès d'une entreprise d'assurance établie à l'étranger et du ou des pays où ces contrats ont été conclus ».
Cette obligation a notamment pour objet de permettre à l’administration d’avoir une vue plus précise des contribuables qui ont souscrit des contrats d’assurance vie à l’étranger, et notamment au Luxembourg.
La question de la légalité de cette obligation peut être posée dans la mesure où elle n’a pas pour objet de permettre d’établir un impôt, puisque les contrats d’assurance vie sont exonérés à l’impôt des personnes physiques, moyennant le respect des conditions édictées par le Code des impôts sur les revenus (exonération des Branches 23 et exonération des Branches 21 d’une durée de plus de huit ans).
Or, ainsi que l’a très justement relevé une parlementaire, conformément à la jurisprudence du Conseil d'État, l'administration ne peut pas demander de compléter dans la déclaration d'impôts plus de données que celles qui sont nécessaires pour établir l'impôt sur les revenus. Comme l'impôt sur les assurances-vie évolue de plus en plus vers une taxation indirecte, celles-ci sont en principe exemptées dans l'impôt des personnes physiques et l’obligation de...
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