{"id":8733,"date":"2019-10-31T14:27:00","date_gmt":"2019-10-31T13:27:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2019\/10\/31\/les-vieux-contrats-dassurance-vie-sur-la-sellette\/"},"modified":"2019-12-13T12:02:11","modified_gmt":"2019-12-13T11:02:11","slug":"les-vieux-contrats-dassurance-vie-sur-la-sellette","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2019\/10\/31\/les-vieux-contrats-dassurance-vie-sur-la-sellette\/","title":{"rendered":"Les vieux contrats d\u2019assurance-vie sur la sellette\u00a0!"},"content":{"rendered":"<p>Coup dur pour l\u2019assurance-vie\u00a0! Un amendement (adopt\u00e9) au projet de loi de finances pour\u00a02020 envisage de soumettre les contrats d\u2019assurance-vie souscrits avant le 1<sup>er<\/sup>\u00a0janvier\u00a01983 au r\u00e9gime \u00ab\u00a0classique\u00a0\u00bb de l\u2019assurance-vie. Pour rappel, ces contrats jouissent d\u2019un r\u00e9gime particuli\u00e8rement favorable. En effet, en cas de rachat partiel ou total, les produits g\u00e9n\u00e9r\u00e9s par le contrat sont totalement exon\u00e9r\u00e9s d\u2019imp\u00f4t, et ce quelle que soit la date \u00e0 laquelle les primes ont \u00e9t\u00e9 vers\u00e9es. Seuls sont appliqu\u00e9s des pr\u00e9l\u00e8vements sociaux au taux de 17,2\u00a0%. Un avantage de taille\u00a0!<\/p>\n<p>Pour certains parlementaires, la remise en cause du r\u00e9gime fiscal attach\u00e9 \u00e0 ces contrats est n\u00e9cessaire d\u2019autant plus qu\u2019il est possible, par le jeu de la co-souscription (c\u2019est-\u00e0-dire par l\u2019ajout d\u2019un nouvel assur\u00e9), de faire perdurer le stock de ces anciens contrats qui \u00e9taient appel\u00e9s \u00e0 s\u2019\u00e9teindre normalement au d\u00e9c\u00e8s des assur\u00e9s. En effet, les produits g\u00e9n\u00e9r\u00e9s par les primes nouvellement vers\u00e9es sur ces contrats demeurent encore aujourd\u2019hui exon\u00e9r\u00e9s d\u2019imp\u00f4t, ce qui est particuli\u00e8rement d\u00e9rogatoire au r\u00e9gime actuel\u00a0!<\/p>\n<p>Pr\u00e9cisons toutefois que cette disposition ne s\u2019appliquerait que pour l\u2019avenir, c\u2019est-\u00e0-dire seulement pour les produits aff\u00e9rents \u00e0 des primes vers\u00e9es sur ces contrats \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier\u00a02020.<\/p>\n<p>Les Echos Publishing 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les d\u00e9put\u00e9s veulent mettre fin au r\u00e9gime fiscal particulier des assurances-vie souscrites avant le 1\u00a0janvier\u00a01983.<\/p>\n","protected":false},"author":5,"featured_media":8734,"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":[44],"class_list":["post-8733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-patrimoine","tag-particuliers","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8733"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=8733"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8733\/revisions"}],"predecessor-version":[{"id":8738,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8733\/revisions\/8738"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/8734"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=8733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=8733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=8733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}