- Accueil
- Livres Et Revues
- 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 cotisations - Impôts directs
| 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 | 236 |
Page 236
Les versements effectués dans le cadre de la PLCI (cotisations de pension et de solidarité) sont assimilés à des cotisations sociales. Ils sont par conséquent déductibles au titre de frais professionnels241. Le travailleur indépendant fait ainsi d'une pierre deux coups: il réduit sa base imposable à l'impôt des personnes physiques et, partant, la base de calcul de ses cotisations sociales.
Il s'agit évidemment de l'un des atouts majeur de la PLCI.
Ce double avantage est toutefois subordonné à une condition: le travailleur indépendant doit pouvoir prouver (via sa caisse d'assurances sociales) qu'il s'est effectivement acquitté de la totalité de ses cotisations sociales pour l'année considérée.
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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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