LE NOUVEAU PER

LE NOUVEAU PER

21-01-2020

<p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline" class="MsoNormal"><span style="font-size: 18pt; font-family: Georgia; color: #222222">Le Plan d&#39;&eacute;pargne retraite (PER) individuel remplace les actuels Perp (Plan d&rsquo;&eacute;pargne retraite populaire) et contrats Madelin, r&eacute;serv&eacute;s aux travailleurs non salari&eacute;s. Passons en revue les d&eacute;tails, avantages et inconv&eacute;nients de ce nouveau placement.</span></p> <div style="border-color: currentcolor currentcolor windowtext; border-style: none none solid; border-width: medium medium 1pt; border-image: none 100\% / 1 / 0 stretch; padding: 0cm; background: #f8f8f8 none repeat scroll 0\% 0\%"> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><span style="font-family: Georgia; color: #222222">Le&nbsp;<a href="https://www.lerevenu.com/placements/retraite/retraite-le-nouveau-plan-depargne-va-t-il-convaincre-les-francais"><span style="color: #222222; border: 1pt none windowtext; padding: 0cm">nouveau Plan d&#39;&eacute;pargne retrait (PER)</span></a>&nbsp;repose sur un contrat d&rsquo;<a href="https://www.lerevenu.com/placements/assurance-vie"><span style="color: #222222; border: 1pt none windowtext; padding: 0cm">assurance vie</span></a>. Il donne acc&egrave;s&nbsp;<a href="https://www.lerevenu.com/placements/assurance-vie/pourquoi-lassurance-vie-monosupport-na-pas-pris-une-ride"><span style="color: #222222; border: 1pt none windowtext; padding: 0cm">au support en euros</span></a>&nbsp;garanti et &agrave; diverses unit&eacute;s de compte, variables selon les offres, non garanties, mais potentiellement plus performantes.</span><span style="font-size: 13.5pt; font-family: Arial; color: #222222; text-transform: uppercase"> </span></p> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><span style="font-family: Georgia; color: #222222">Fiscalement, les versements volontaires pourront, au choix, &ecirc;tre d&eacute;ductibles de vos revenus ou non. Un avantage important pour les plus&nbsp;<a href="https://www.lerevenu.com/impots-droits/impot-sur-le-revenu"><span style="color: #222222; border: 1pt none windowtext; padding: 0cm">impos&eacute;s</span></a>. Un versement de 10.000&nbsp;euros procurera, par exemple, une &eacute;conomie d&rsquo;imp&ocirc;t de 4.100&nbsp;euros &agrave; un assur&eacute; soumis &agrave; une tranche marginale d&rsquo;imposition de 41\%. En contrepartie, l&rsquo;&eacute;pargne est bloqu&eacute;e jusqu&rsquo;&agrave; la retraite et la sortie du placement est fiscalis&eacute;e.</span></p> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><strong><span style="font-family: Georgia; color: #222222; border: 1pt none windowtext; padding: 0cm">Nouveaut&eacute;</span></strong><strong><span style="font-family: &quot;Times New Roman&quot;; color: #222222; border: 1pt none windowtext; padding: 0cm">&thinsp;</span></strong><strong><span style="font-family: Georgia; color: #222222; border: 1pt none windowtext; padding: 0cm">:</span></strong><span style="font-family: Georgia; color: #222222">&nbsp;le PER individuel permet de r&eacute;cup&eacute;rer son capital de fa&ccedil;on anticip&eacute;e pour l&rsquo;achat de la r&eacute;sidence principale, en plus des accidents de la vie (d&eacute;c&egrave;s du conjoint ou du partenaire de Pacs, fin des droits au ch&ocirc;mage, invalidit&eacute;&hellip;).&nbsp;</span></p> </div> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline" class="MsoNormal"><span style="font-size: 18pt; font-family: Arial; color: #222222">Au choix, capital ou rente viag&egrave;re</span></p> <div style="border-color: currentcolor currentcolor windowtext; border-style: none none solid; border-width: medium medium 1pt; border-image: none 100\% / 1 / 0 stretch; padding: 0cm; background: #f8f8f8 none repeat scroll 0\% 0\%"> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><span style="font-family: Georgia; color: #222222">Autre &eacute;volution favorable</span><span style="font-family: &quot;Times New Roman&quot;; color: #222222">&thinsp;</span><span style="font-family: Georgia; color: #222222">: la sortie en capital est autoris&eacute;e lors du d&eacute;part &agrave; la retraite, sans condition. Une souplesse importante qui devrait &ecirc;tre bien accueillie. </span></p> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><span style="font-family: Georgia; color: #222222">En cas de sortie en capital, les versements volontaires qui ont donn&eacute; lieu &agrave; une d&eacute;duction fiscale seront soumis &agrave; l&rsquo;<a href="https://www.lerevenu.com/impots-droits"><span style="color: #222222; border: 1pt none windowtext; padding: 0cm">imp&ocirc;t sur le revenu (IR)</span></a>. La part de plus-values sera, elle, soumise au&nbsp;<a href="https://www.lerevenu.com/impots-et-droits/fiscalite-des-placements/flat-tax-2019-sur-les-placements-ce-que-vous-devez-savoir"><span style="color: #222222; border: 1pt none windowtext; padding: 0cm">pr&eacute;l&egrave;vement forfaitaire unique, ou&nbsp;<em>flat tax,</em>&nbsp;de 30\%, ou &agrave; l&rsquo;IR</span></a>.</span></p> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><span style="font-family: Georgia; color: #222222">Si le choix se porte sur la traditionnelle rente viag&egrave;re, elle sera tax&eacute;e dans vos revenus apr&egrave;s un abattement de 10\% (dans la limite de 3.812&nbsp;euros).</span></p> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><span style="font-family: Georgia; color: #222222">Toutefois, les pr&eacute;l&egrave;vements sociaux de 17,2\% s&#39;appliqueront, eux, sur une fraction de la rente selon votre &acirc;ge au moment de la liquidation. Par exemple, 40\% &agrave; 65 ans.</span></p> </div> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline" class="MsoNormal"><span style="font-size: 18pt; font-family: Arial; color: #222222">Un outil efficace pour transmettre&nbsp;</span></p> <div style="border-color: currentcolor currentcolor windowtext; border-style: none none solid; border-width: medium medium 1pt; border-image: none 100\% / 1 / 0 stretch; padding: 0cm; background: #f8f8f8 none repeat scroll 0\% 0\%"> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><span style="font-family: Georgia; color: #222222">En cas de d&eacute;c&egrave;s avant la liquidation, le PER suit&nbsp;<a href="https://www.lerevenu.com/placements/assurance-vie/pourquoi-lassurance-vie-est-hors-succession"><span style="color: #222222; border: 1pt none windowtext; padding: 0cm">la r&egrave;gle fiscale de l&rsquo;assurance vie</span></a>. C&rsquo;est n&eacute;anmoins votre &acirc;ge au moment du d&eacute;c&egrave;s qui compte (et non au moment des versements).</span></p> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><span style="font-family: Georgia; color: #222222">La r&egrave;gle fiscale devenant moins avantageuse &agrave; partir 70 ans, beaucoup militent pour liquider le PER avant cet &acirc;ge et &eacute;viter que les capitaux ne tombent&nbsp;<a href="https://www.lerevenu.com/impots-et-droits/droits-de-succession"><span style="color: #222222; border: 1pt none windowtext; padding: 0cm">dans la succession</span></a>.</span></p> <p style="background: #f8f8f8 none repeat scroll 0\% 0\%; vertical-align: baseline; border: medium none; padding: 0cm" class="MsoNormal"><span style="font-family: Georgia; color: #222222">Notez que le PER peut &ecirc;tre aliment&eacute; par transfert d&rsquo;un contrat vie de plus de huit ans, jusqu&rsquo;&agrave; cinq ans avant l&rsquo;&acirc;ge de la retraite.</span></p> </div> <!-- /* Font Definitions */ @font-face {font-family:Arial; panose-1:2 11 6 4 2 2 2 2 2 4; mso-font-charset:0; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:-536859905 -1073711037 9 0 511 0;} @font-face {font-family:"&#65325;&#65331; &#26126;&#26397;"; mso-font-charset:78; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:-536870145 1791491579 18 0 131231 0;} @font-face {font-family:"&#65325;&#65331; &#26126;&#26397;"; mso-font-charset:78; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:-536870145 1791491579 18 0 131231 0;} @font-face {font-family:Cambria; panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:-536870145 1073743103 0 0 415 0;} @font-face {font-family:Georgia; panose-1:2 4 5 2 5 4 5 2 3 3; mso-font-charset:0; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:647 0 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:Cambria; mso-ascii-font-family:Cambria; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"&#65325;&#65331; &#26126;&#26397;"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Cambria; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-family:Cambria; mso-ascii-font-family:Cambria; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"&#65325;&#65331; &#26126;&#26397;"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Cambria; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} @page WordSection1 {size:612.0pt 792.0pt; margin:70.85pt 70.85pt 70.85pt 70.85pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.WordSection1 {page:WordSection1;} -->
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