{"id":886,"date":"2021-02-24T22:39:28","date_gmt":"2021-02-24T21:39:28","guid":{"rendered":"https:\/\/mysavings.be\/nos-produits\/fiscalite-4\/"},"modified":"2021-03-21T17:30:40","modified_gmt":"2021-03-21T16:30:40","slug":"fiscalite-4","status":"publish","type":"product","link":"https:\/\/mysavings.be\/fr\/nos-produits\/pension\/pension-libre-complementaire\/Information\/fiscalite-4\/","title":{"rendered":"Fiscalit\u00e9"},"content":{"rendered":"<p>Contrairement \u00e0 une assurance groupe, \u00e0 un engagement individuel de pension et aux assurances vie, il n\u2019y a pas de taxe retenue sur les primes.<\/p>\n<p>Les primes peuvent \u00eatre d\u00e9duites des revenus imposables. Cela donne un <strong>double avantage<\/strong>.<\/p>\n<ul>\n<li>Vous payez moins d\u2019imp\u00f4ts car la prime est d\u00e9duite comme frais professionnels. Vous r\u00e9cup\u00e9rez donc la majeure partie via l\u2019imp\u00f4t des personnes physiques (50% + centimes additionnels, environ 53,5%).<\/li>\n<li>Vous payez \u00e9galement moins de cotisations sociales car le revenu sur lequel se base l\u2019Etat pour calculer vos cotisations sociales diminue suite \u00e0 la d\u00e9duction des primes vers\u00e9es dans la PLCI.<\/li>\n<\/ul>\n<p>A l&rsquo;\u00e9ch\u00e9ance du contrat, une cotisation de 3,55% pour l\u2019assurance maladie\/invalidit\u00e9 (cotisation inami) et une cotisation de solidarit\u00e9 (maximum 2%) sont pr\u00e9lev\u00e9es sur le capital vers\u00e9. <img loading=\"lazy\" decoding=\"async\" style=\"float: left; margin: 20px;\" src=\"https:\/\/mysavings.be\/wp-content\/uploads\/2021\/03\/groengras-7.jpg\" alt=\"Imp\u00f4t et la plci\" width=\"307\" height=\"196\" \/><br \/>\nLe capital est ensuite tax\u00e9 sous la forme d\u2019une<strong> rente fictive<\/strong>.<\/p>\n<p>Cette rente correspond \u00e0 un pourcentage du capital. Ce pourcentage d\u00e9pend de l\u2019\u00e2ge auquel vous percevez le capital.<strong>\u00a0Il ne s&rsquo;\u00e9l\u00e8ve cependant\u00a0jamais \u00e0 plus de 5%.<\/strong> Vous devez d\u00e9clarer la rente fictive dans votre d\u00e9claration d\u2019imp\u00f4ts pendant 13 ans, \u00e0 moins que vous ayez 65 ans au moment de la perception du capital. Dans ce cas, vous ne devez d\u00e9clarer la rente fictive que pendant 10 ans.<\/p>\n<p>Votre rente fictive est impos\u00e9e chaque ann\u00e9e au taux progressif de l\u2019imp\u00f4t des personnes physiques au m\u00eame titre que votre pension l\u00e9gale. C\u2019est<strong> fiscalement plus avantageux qu\u2019un imp\u00f4t unique <\/strong>sur l\u2019enti\u00e8ret\u00e9 du capital.<\/p>\n<p>Si vous percevez le capital pension au plus t\u00f4t \u00e0 vos 65 ans et que vous travaillez jusqu\u2019\u00e0 vos 65 ans (lisez\u00a0: les cotisations sociales restent pay\u00e9es), alors <strong>seul 80% du capital <\/strong>sera converti en une rente fictive. Les 20% restant ne sont donc pas tax\u00e9s.<\/p>\n<p><strong>En cas de d\u00e9c\u00e8s avant l\u2019\u00e9ch\u00e9ance du contrat,<\/strong> le b\u00e9n\u00e9ficiaire du capital sera impos\u00e9 sur une rente fictive calcul\u00e9e en fonction de son \u00e2ge. Par exemple, votre conjoint a contract\u00e9 une PLCI et d\u00e9c\u00e8de avant l\u2019\u00e9ch\u00e9ance dudit contrat.<strong> La rente fictive sera d\u00e9termin\u00e9e en fonction de l\u2019\u00e2ge que vous avez.\u00a0 Exemple: <\/strong>si, \u00e0 ce moment, vous avez 35 ans, vous devrez prendre en compte 1 % du capital per\u00e7u dans votre d\u00e9claration fiscale, et ce pendant 13 ans.<\/p>\n<table style=\"width: 500px;\" border=\"1\" cellspacing=\"1\" cellpadding=\"1\" align=\"right\">\n<thead>\n<tr>\n<th scope=\"col\"><strong>Age du b\u00e9n\u00e9ficiaire<\/strong><\/th>\n<th scope=\"col\"><strong>Rente fictive<\/strong><\/th>\n<th scope=\"col\"><strong>Dur\u00e9e de d\u00e9claration<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\">65 ans et plus<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">5%<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">10 ans<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">63 \u00e0 64 ans<\/td>\n<td style=\"text-align: center;\">4,5%<\/td>\n<td style=\"text-align: center;\">13 ans<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">61 \u00e0 62 ans<\/td>\n<td style=\"text-align: center;\">4%<\/td>\n<td style=\"text-align: center;\">13 ans<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">59 \u00e0 60 ans<\/td>\n<td style=\"text-align: center;\">3,5%<\/td>\n<td style=\"text-align: center;\">13 ans<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">56 \u00e0 58 ans<\/td>\n<td style=\"text-align: center;\">3%<\/td>\n<td style=\"text-align: center;\">13 ans<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">51 \u00e0 55 ans<\/td>\n<td style=\"text-align: center;\">2,5%<\/td>\n<td style=\"text-align: center;\">13 ans<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">46 \u00e0 50 ans<\/td>\n<td style=\"text-align: center;\">2%<\/td>\n<td style=\"text-align: center;\">13 ans<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">41 \u00e0 45 ans<\/td>\n<td style=\"text-align: center;\">1,5%<\/td>\n<td style=\"text-align: center;\">13 ans<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">40 ans et moins<\/td>\n<td style=\"text-align: center;\">1%<\/td>\n<td style=\"text-align: center;\">13 ans<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\">\n","protected":false},"excerpt":{"rendered":"<p>Contrairement \u00e0 une assurance groupe, \u00e0 un engagement individuel de pension et aux assurances vie, il n\u2019y a pas de taxe retenue sur les primes. Les primes peuvent \u00eatre d\u00e9duites des revenus imposables. Cela donne un double avantage. Vous payez moins d\u2019imp\u00f4ts car la prime est d\u00e9duite comme frais professionnels. Vous r\u00e9cup\u00e9rez donc la majeure [&hellip;]<\/p>\n","protected":false},"featured_media":0,"parent":667,"menu_order":1,"template":"","class_list":["post-886","product","type-product","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalit\u00e9 de votre PLCI aux meilleures conditions l MySavings<\/title>\n<meta name=\"description\" content=\"Vous avez des questions sur la fiscalit\u00e9 d&#039;un PLCI ? 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