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- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
- Les Pensions Complémentaires
- Les Aspects Fiscaux Et Parafiscaux Des Engagements Collectifs de Pension - Assurances de Groupe Et Fonds de Pension
La taxe annuelle sur les contrats d'assurance
| 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 | 167 |
Page 167
Tout engagement de pension du deuxième pilier est en principe soumis à la taxe annuelle sur les contrats d'assurance, calculée sur les cotisations patronales et personnelles196.
Le taux de cette taxe est fixé à 9,25 %, mais est réduit à 4,40 % pour les assurances en cas de vie et en cas de décès, ainsi que pour les engagements de pension exécutés par les entreprises d'assurances et les organismes de pension visés dans la loi du 28 avril 2003.
Il est encore réduit à 0 % pour les engagements de pension sociaux, pour autant que les différents engagements soient soumis à une gestion différenciée.
Les nouvelles dispositions s'appliquent aux primes venant à échéance ou payées à partir du 1er janvier 2004.
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Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Les Pensions Complémentaires
- Les Aspects Fiscaux et Parafiscaux des Engagements Collectifs de Pension - Assurances de Groupe et Fonds de Pension
- Introduction
- Régime fiscal des cotisations et primes patronales ou de l'entreprise
- Le régime fiscal des cotisations payées par le travailleur ou le dirigeant d'entreprise (les cotisations personnelles)
- Limitation complémentaire à la déduction des cotisations patronales et à la réduction d'impôt des cotisations personnelles
- Entrée en vigueur
- La taxe annuelle sur les contrats d'assurance
- La parafiscalité lors de la constitution de l'engagement collectif
- Le régime fiscal des prestations
- Le régime parafiscal des prestations
- Les plans cafétérias
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