{"id":30983,"date":"2024-05-08T11:14:44","date_gmt":"2024-05-08T09:14:44","guid":{"rendered":"https:\/\/mysavings.be\/?post_type=info&p=30983"},"modified":"2024-05-08T11:14:44","modified_gmt":"2024-05-08T09:14:44","slug":"a-quel-moment-le-capital-de-mon-epargne-pension-est-il-impose","status":"publish","type":"info","link":"https:\/\/mysavings.be\/fr\/centre-dinfo\/a-quel-moment-le-capital-de-mon-epargne-pension-est-il-impose\/","title":{"rendered":"A quel moment le capital de mon \u00e9pargne-pension est-il impos\u00e9?"},"content":{"rendered":"

Le capital de votre \u00e9pargne-pension sera vers\u00e9 L’\u00e2ge l\u00e9gal de la retraite est actuellement de 65 ans. L’accord de la coalition Michel 1 pr\u00e9voit que l’\u00e2ge de la retraite sera port\u00e9 \u00e0 66 ans \u00e0 partir de 2025. En 2030, l’\u00e2ge de la retraite sera port\u00e9 \u00e0 67 ans.<\/p>\n

Des exceptions et des mesures transitoires sont toutefois pr\u00e9vues pour le r\u00e9gime de pension. Votre carri\u00e8re professionnelle d\u00e9termine l’\u00e2ge auquel vous pouvez prendre une retraite anticip\u00e9e :
\nSi le contrat est sign\u00e9 avant 55 ans, un imp\u00f4t anticip\u00e9 (imp\u00f4t sur le capital \u00e9pargn\u00e9) est appliqu\u00e9 lorsque vous atteignez 60 ans.
\nSi vous avez au moins 55 ans \u00e0 la signature ou si vous avez augment\u00e9 vos cotisations \u00e0 partir de 55 ans, vous serez tax\u00e9 au 10e anniversaire de votre contrat ou au 10e anniversaire apr\u00e8s l’augmentation des cotisations.<\/p>\n

Si vous avez d\u00e9duit l’imp\u00f4t anticip\u00e9, vous pouvez retirer de l’argent de votre r\u00e9serve \u00e9pargn\u00e9e sans \u00eatre impos\u00e9 \u00e0 nouveau.<\/p>\n

Sur quelle partie du capital de mon \u00e9pargne-pension suis-je impos\u00e9?<\/h2>\n

Dans le cadre de l’assurance \u00e9pargne-pension (branche 21 et branche 23), l\u2019imp\u00f4t anticip\u00e9 de 8 % est pr\u00e9lev\u00e9e sur la r\u00e9serve r\u00e9el accumul\u00e9e gr\u00e2ce aux primes vers\u00e9es et au rendement g\u00e9n\u00e9r\u00e9.
\nIl est important de noter que la partie de la r\u00e9serve constitu\u00e9e gr\u00e2ce \u00e0 d\u2019\u00e9ventuelles participations b\u00e9n\u00e9ficiaires n’est pas soumise \u00e0 l’imp\u00f4t.<\/p>\n

Le traitement fiscal d\u2019une \u00e9pargne-pension (ou fond d’\u00e9pargne-pension) souscrite via une banque est diff\u00e9rent. En effet, contrairement \u00e0 l\u2019assurance \u00e9pargne-pension qui elle est impos\u00e9e sur la base du rendement r\u00e9el, un fond d’\u00e9pargne-pension est lui impos\u00e9 sur la base d\u2019un rendement fictif sur les d\u00e9p\u00f4ts effectu\u00e9s. Ce rendement th\u00e9orique est de :<\/p>\n

– 6,25 % pour les d\u00e9p\u00f4ts effectu\u00e9s avant le 1er janvier 1992
\n– 4,75 % pour les d\u00e9p\u00f4ts effectu\u00e9s \u00e0 partir du 1er janvier 1992.<\/p>\n

En d’autres termes, \u00e0 60 ans, les versements effectu\u00e9s sur votre fonds d’\u00e9pargne-pension auront accumul\u00e9 un capital fictif correspondant \u00e0 un rendement de 4,75 %. Vous pouvez donc d\u00e9j\u00e0 anticiper le montant d\u2019imp\u00f4t qui sera per\u00e7u \u00e0 vos 60 ans.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le capital de votre \u00e9pargne-pension sera vers\u00e9 L’\u00e2ge l\u00e9gal de la retraite est actuellement de 65 ans. L’accord de la coalition Michel 1 pr\u00e9voit que l’\u00e2ge de la retraite sera port\u00e9 \u00e0 66 ans \u00e0 partir de 2025. En 2030, l’\u00e2ge de la retraite sera port\u00e9 \u00e0 67 ans. Des exceptions et des mesures transitoires […]<\/p>\n","protected":false},"author":13,"featured_media":8067,"template":"","class_list":["post-30983","info","type-info","status-publish","has-post-thumbnail","hentry","category-faq"],"acf":[],"yoast_head":"\nA quel moment le capital de mon \u00e9pargne-pension est-il impos\u00e9? - MySavings<\/title>\n<meta name=\"description\" content=\"Le capital de votre \u00e9pargne-pension sera vers\u00e9 L'\u00e2ge l\u00e9gal de la retraite est actuellement de 65 ans. 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