Le SDA valide des contrats d'assurance vie liés à un fonds dédié
Auteur | Pascale Hautfenne |
Dans deux décisions du 2 février 2016, le SDA confirme que les revenus générés par un contrat d’assurance branche 23 lié à un fonds d’investissement dédié et n’offrant aucune garantie de rendement ne constituent pas des intérêts aux sens de l’article 19, § 1er, 3°, CIR92.
La demande portait sur la confirmation que le contrat d’assurance-vie branche 23 qualifiait de contrat d’assurance-vie lié à un ou plusieurs fonds d’investissement sans rendement garanti ni engagements déterminés quant à leur durée et à leur montant ou à leur taux de rendement, au sens du CIR92.
Et par conséquent, que les revenus compris dans les capitaux versés au bénéficiaire en cas de décès du dernier assuré survivant ou au preneur en cas de rachat total ou partiel, ne sont ni des revenus mobiliers imposables, ni des revenus divers (non-application des articles 19, § 1er, 3°, et 90, 1°, CIR92).
Le SDA constate que le contrat est bien un contrat d’assurance-vie de la branche 23 sans aucune garantie de rendement, puisqu’il est lié à l’évolution de la valeur d’un ou plusieurs fonds d’investissement dont le rendement n’est pas garanti et que le risque d’investissement est entièrement supporté par le seul preneur et que le contrat ne prévoit aucune participation bénéficiaire.
La qualification de « fonds dédié » n’existe certes pas en tant que catégorie distincte en droit belge des assurances mais bien en droit luxembourgeois qui le définit comme « un ‘fonds interne’, à lignes directes ou non, ne comportant pas de garantie de rendement, géré par un gestionnaire unique et servant de support à un seul contrat ».
Ceci permet au SDA de conclure que le contrat qualifie donc de contrat d’assurance-vie ne comportant pas de « rendement garanti » ni « des engagements déterminés quant à leur durée et à leur montant ou à leur taux de rendement » au sens de l’article 19, § 1er, 3°, CIR92. Il s’agit donc d’un contrat d’assurance-vie de la branche 23.
Il était également demandé au SDA de confirmer que le...
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