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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
Le régime fiscal des capitaux
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 | 237-238 |
Page 237
Le capital perçu dans le cadre d'une PLCI sera imposé selon le régime fiscal particulier, dit de la «rente fictive».
Dans ce système, le capital alloué est tout d'abord converti en rente fictive selon un coefficient de conversion compris entre 1 et 5 % selon l'âge du bénéficiaire.
Age du bénéficiaire au moment du paiement du capital | Coefficient de conversion |
40 ans et plus 41 à 45 ans 46 à 50 ans 51 à 55 ans 56 à 58 ans 59 et 60 ans 61 et 62 ans 63 et 64 ans 65 ans et plus | 1 1,5 2 2,5 3 3,5 4 4,5 5 |
Cette rente est ensuite à déclarer durant 10 ou 13 ans selon que la pension complémentaire est versée à partir de 65 ans ou avant cette date. Cette imposition cesse toutefois en cas de décès du bénéficiaire avant l'expiration de cette période242.
Exemple 1
- Eric, 65 ans, touche un «capital PLCI» de 150.000 euros
- Coefficient de conversion: 5
- Rente fictive imposable cumulativement avec les autres revenus d'Eric pendant 10 ans: 150.000 euros x 5 % = 7.500 euros
Page 238
Exemple 2
- Bertrand est mis à la retraite à 58 ans
- A l'occasion de cette retraite, il touche un «capital PLCI» de 125.000 euros
- Coefficient de conversion: 3
- Rente fictive imposable cumulativement avec les autres revenus de Bertrand pendant 13 ans: 125.000 euros x 3 % = 3.750 euros
Il faut également insister sur le fait que cette taxation avantageuse sous la forme de rente fictive n'est applicable que si le capital est payé à compter de l'âge de 60 ans ou à la date de la retraite du travailleur indépendant ou au décès de celui-ci243.
A défaut de respecter ces conditions, le capital est imposé au taux distinct de 33 %.
Enfin, notons que la participation bénéficiaire n'est pas imposable dans le chef des bénéficiaires. Elle aura en revanche subi au préalable la taxe sur les participations...
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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