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- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
- Les Pensions Complémentaires Libres Pour Indépendants
- Le Nouveau Régime de la PLCI
Quelle information annuelle pour l'indépendant?
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 | 235 |
Page 235
Au moins une fois par an, l'organisme de pension devra communiquer à tous ses affiliés une fiche de pension reprenant:
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le montant des réserves acquises en précisant le montant garanti;
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les éléments variables qui sont pris en compte pour le calcul du montant des réserves acquises (âge, sexe, ...) permettant à l'intéressé de vérifier si les éléments le concernant sont corrects;
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le montant des réserves acquises de l'année précédente.
De plus, sur simple demande du travailleur indépendant, l'organisme de pension devra aussi lui communiquer un aperçu des données reprises sous 1° et 2° et un rapport...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Les Pensions Complémentaires Libres Pour Indépendants
- Le Nouveau Régime de la PLCI
- Introduction
- Les travailleurs indépendants
- Les conjoints aidant
- Oú souscrire une pension libre complémentaire?
- Les différents types de pensions libres complémentaires
- La convention ordinaire de pension
- La convention sociale de pension
- Instauration et cessation de la convention de pension
- Les cotisations
- Quels sont les droits acquis du souscripteur? Garantie de rendement et réserves acquises
- Avances et mises en gage autorisées
- Liquidation du contrat
- Quelle information annuelle pour l'indépendant?
- Le régime fiscal des cotisations - Impôts directs
- Le régime fiscal des cotisations - Impôts indirects
- Le régime fiscal des capitaux
- Le régime fiscal des rentes
- Pas de cotisation de solidarité sur les pensions...
- Mais une retenue INAMI
- Tableau de synthése
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