Les plans cafétérias
| 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 | 186 |
Page 186
Les plans cafétérias sont définis dans l'exposé des motifs de la loi Vandenbroucke comme étant des plans collectifs de pension «dans lesquels l'employeur octroie une enveloppe globale à l'affilié qui a le choix de l'affectation entre différentes couvertures - retraite, décès, invalidité, ...chacune de ces couvertures avec son régime fiscal propre».
En d'autres termes, les différentes portions de primes suivront le régime fiscal applicable à la nature des assurances collectives...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Livres et Revues
- 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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