{"id":4382,"date":"2017-12-22T12:00:00","date_gmt":"2017-12-22T11:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/epargne-retraite-un-dispositif-incitant-a-cotiser-pendant-lannee-blanche\/"},"modified":"2018-02-02T12:00:29","modified_gmt":"2018-02-02T11:00:29","slug":"epargne-retraite-un-dispositif-incitant-a-cotiser-pendant-lannee-blanche","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2017\/12\/22\/epargne-retraite-un-dispositif-incitant-a-cotiser-pendant-lannee-blanche\/","title":{"rendered":"\u00c9pargne retraite\u00a0: un dispositif incitant \u00e0 cotiser pendant l\u2019ann\u00e9e blanche"},"content":{"rendered":"

<\/p>\n

Certains produits d\u2019\u00e9pargne retraite, comme le Perp ou le Madelin, permettent de d\u00e9duire, dans certaines limites, le montant des cotisations vers\u00e9es sur le revenu global de l\u2019\u00e9pargnant. Probl\u00e8me, avec l\u2019entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source au 1er<\/sup>\u00a0janvier\u00a02019, l\u2019imp\u00f4t sur le revenu de\u00a02018 sera neutralis\u00e9 par l\u2019application d\u2019un cr\u00e9dit d\u2019imp\u00f4t (la fameuse ann\u00e9e blanche). Ce qui va faire perdre l\u2019avantage fiscal li\u00e9 aux versements retraite r\u00e9alis\u00e9s en\u00a02018. De ce fait, les d\u00e9put\u00e9s, actuellement en train de voter le projet de la seconde loi de finances rectificative pour\u00a02017 instaurant le pr\u00e9l\u00e8vement \u00e0 la source, craignent que les \u00e9pargnants n\u2019alimentent plus ces diff\u00e9rentes formules de placement en\u00a02018.<\/p>\n

Pour \u00e9viter cette situation, les locataires du palais Bourbon ont adopt\u00e9 un amendement pr\u00e9voyant que pour l\u2019imposition des revenus de l\u2019ann\u00e9e\u00a02019, le montant des cotisations d\u00e9ductibles du revenu net global de l\u2019\u00e9pargnant sera \u00e9gal \u00e0 la moyenne des cotisations vers\u00e9es en\u00a02018 et\u00a02019, lorsque, d\u2019une part, le montant vers\u00e9 en\u00a02019 sera sup\u00e9rieur \u00e0 celui vers\u00e9 en\u00a02018 et que, d\u2019autre part, ce dernier sera inf\u00e9rieur \u00e0 celui vers\u00e9 en\u00a02017. En clair, les \u00e9pargnants qui interrompront ou diminueront leurs versements en\u00a02018 pour les reprendre en\u00a02019 seront p\u00e9nalis\u00e9s. \u00c0 moins qu\u2019ils ne d\u00e9cident carr\u00e9ment d\u2019adopter une attitude attentiste jusqu\u2019en\u00a02020\u00a0! Affaire \u00e0 suivre donc\u2026<\/p>\n


\n Projet de loi de finances rectificative pour\u00a02017
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2017<\/p>\n","protected":false},"excerpt":{"rendered":"

La d\u00e9duction des cotisations retraite du revenu global de l\u2019\u00e9pargnant sera moins importante si ses versements diminuent en\u00a02018.<\/p>\n","protected":false},"author":0,"featured_media":4383,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38,36],"tags":[32,44],"class_list":["post-4382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-patrimoine","tag-entrepreneurs","tag-particuliers","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/4382"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=4382"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/4382\/revisions"}],"predecessor-version":[{"id":4388,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/4382\/revisions\/4388"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/4383"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=4382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=4382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=4382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}