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- 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 rentes
| 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 | 238 |
Page 238
Si l'indépendant demande la conversion de son capital en rente, le capital pension (hors participation bénéficiaire) sera d'abord taxé selon le système de la rente fictive.
Ensuite, seul l'intérêt contenu dans cette rente (forfaitairement fixé à 3 % du capital abandonné) sera imposé chaque année en tant que revenu mobilier, au...
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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