PER EN 2020? 05-03-2020 <h1 style="margin: 0cm 0cm 8.4pt; background: white none repeat scroll 0\% 0\%"><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt; font-weight: normal">PER – Que faire en termes d’épargne retraite en 2020 : verser sur un Perp, un Madelin, ou souscrire un PER issu de la loi Pacte ?</span></h1> <p style="background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"><br /> <br /> </span></p> <h2 style="margin: 18.15pt 0cm 8.4pt; line-height: 24pt; background: white none repeat scroll 0\% 0\%"><span class="sectionnumberclass"><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt; font-weight: normal">1. </span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt; font-weight: normal">Question</span></h2> <p style="margin: 0cm 0cm 0.0001pt; line-height: 18pt; background: white none repeat scroll 0\% 0\%"><em><span style="font-size: 12pt; font-family: Georgia; color: black; letter-spacing: -0.1pt">Que faire en termes d’épargne retraite en<span> </span>2020 : verser sur un PERP, un contrat Madelin, ou souscrire PER issu de la loi Pacte ?</span></em></p> <h2 style="margin: 18.15pt 0cm 8.4pt; line-height: 24pt; background: white none repeat scroll 0\% 0\%"><span class="sectionnumberclass"><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt; font-weight: normal">2. </span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt; font-weight: normal">Réponse</span></h2> <h5 style="line-height: 16.5pt; background: #f7f7f7 none repeat scroll 0\% 0\%"><span style="font-family: Georgia; color: #a03ff2; letter-spacing: -0.1pt; font-weight: normal">Remarque préalable :</span></h5> <p style="margin: 0cm 0cm 9pt; line-height: 18pt; background: #f7f7f7 none repeat scroll 0\% 0\%"><span style="font-size: 12pt; font-family: Georgia; color: black; letter-spacing: -0.1pt">Entre le 1<sup>er</sup> octobre 2019 et le 1<sup>er</sup> octobre 2020, il est possible d'ouvrir ou d'alimenter à la fois les <em>"anciens"</em> produits d’épargne retraite (PERP, contrat Madelin, contrat article 83, PERCO, etc.) et les nouveaux produits issus de la loi Pacte (PER individuel, PERE-collectif et PERE-obligatoire).<br /> <br /> <br /> </span></p> <h3 style="margin: 18.15pt 0cm 8.4pt; line-height: 21pt; background: white none repeat scroll 0\% 0\%"><span class="sectionnumberclass"><span style="font-size: 15pt; font-family: Georgia; color: black; letter-spacing: -0.1pt; font-weight: normal">2.1. </span></span><span style="font-size: 15pt; font-family: Georgia; color: black; letter-spacing: -0.1pt; font-weight: normal">PERP ou PER</span></h3> <p style="line-height: 18pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">Il peut être<span> </span>pertinent <u>de verser sur un PER plutôt que sur un PERP afin</u> : </span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">de sortir en capital à 100 \% </span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">(à l'exception des droits issus des versements obligatoires) ou en combinant le capital et la rente,<br /> <br /> </span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">possibilité de bénéficier d'une table de mortalité garantie au jour de la souscription,</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> (ce qui n'était pas possible sur un PERP),</span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">au choix de l'assureur, de sortir en capital lorsque la rente est inférieur à 80 €</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> (contre 40 € pour les PERP),<br /> <br /> </span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">de bénéficier de cas de sorties anticipées supplémentaires:</span></u></p> <p style="margin-bottom: 9pt; margin-left: 22.5pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: "Courier New"; color: black; letter-spacing: -0.1pt"><span>o<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">acquisition de sa résidence principale<br /> Pour le PERP, la sortie en capital en vue d'acquérir sa résidence principale n'était possible qu'à l'âge du départ à la retraite (et non anticipation).<br /> <br /> </span></p> <p style="margin-bottom: 9pt; margin-left: 22.5pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: "Courier New"; color: black; letter-spacing: -0.1pt"><span>o<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">expiration des droits à chômage du titulaire du plan<br /> Il n'est pas besoin, pour les nouveaux produits, que l'expiration des droits à chômage fasse suite à une perte involontaire d'emploi : la fin de droit à chômage suite à une démission, une fin d'un CDD ou la rupture conventionnelle semble éligible.<br /> <br /> </span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">sur un PERE, de bénéficier d'un abondement sur le versement volontaire</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> (contrairement aux versements réalisés sur un PERP ou un contrat Madelin) et donc de cumuler, sur un même versement volontaire, la déduction et l'abondement de l'employeur,</span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">en cas de décès du titulaire avant la liquidation du plan, <u>possibilité d'attribuer un capital aux héritiers ou bénéficiaires</u> (et pas uniquement une rente),<br /> <br /> <br /> </span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">bénéficier d'une exonération jusqu'à 152 500 € (e</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">t hors succession) sur la transmission du capital ou de la rente si le titulaire du plan décès avant ses 70 ans.<br /> En effet, au décès du titulaire d'un PER assurance, la taxation au titre des articles 990 I et 757 B du CGI est répartie en fonction de l'âge du titulaire du plan au jour de son décès (et non en fonction de l'âge du titulaire du plan au jour du versement des sommes comme pour les <em>"anciens" </em>contrats),</span></p> <h3 style="margin: 18.15pt 0cm 8.4pt; line-height: 21pt; background: white none repeat scroll 0\% 0\%"><span class="sectionnumberclass"><span style="font-size: 15pt; font-family: Georgia; color: black; letter-spacing: -0.1pt; font-weight: normal">2.2.</span></span><span style="font-size: 15pt; font-family: Georgia; color: black; letter-spacing: -0.1pt; font-weight: normal">Madelin ou PER</span></h3> <p style="margin: 0cm 0cm 9pt; line-height: 18pt; background: white none repeat scroll 0\% 0\%"><span style="font-size: 12pt; font-family: Georgia; color: black; letter-spacing: -0.1pt">Un indépendant (TNS ou en matière agricole), peut avoir intérêt à <u>verser sur un PER plutôt que sur un Madelin</u> afin :</span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">de bénéficier, sur une même enveloppe PER, d'un plafond de déduction plus important (en cumulant plusieurs plafonds) que le plafond Madelin</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> :</span></p> <p style="margin-bottom: 9pt; margin-left: 22.5pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: "Courier New"; color: black; letter-spacing: -0.1pt"><span>o<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">le plafond de déduction du revenu catégoriel : BIC, BNC, BA ou rémunération de gérance article 62 (plafond de déduction Madelin - CGI. art. 154 bis)</span></p> <p style="margin-bottom: 9pt; margin-left: 22.5pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: "Courier New"; color: black; letter-spacing: -0.1pt"><span>o<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">le plafond de déduction du revenu global (CGI. art. 163 quaterdecies),</span></p> <p style="margin-left: 22.5pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: "Courier New"; color: black; letter-spacing: -0.1pt"><span>o<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">les plafonds de déduction non utilisés des 3 dernières années </span></p> <p style="margin-left: 22.5pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: "Courier New"; color: black; letter-spacing: -0.1pt"><span>o<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">les 4 plafonds non utilisés du conjoint marié ou pacsé soumis à une imposition commune </span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">de sortir en capital à 100 \%</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> (à l'exception des droits issus des versements obligatoires) ou en combinant le capital et la rente,<br /> <br /> </span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">au choix de l'assureur, de sortir en capital lorsque la rente est inférieur à 80 €</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> (contre 40 € pour les Madelin),<br /> <br /> </span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">de bénéficier de cas de sorties anticipées supplémentaires</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> :</span></p> <p style="margin-bottom: 9pt; margin-left: 22.5pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: "Courier New"; color: black; letter-spacing: -0.1pt"><span>o<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">acquisition de la résidence principale<br /> Pour le PERP, la sortie en capital en vue d'acquérir sa résidence principale n'était possible qu'à l'âge du départ à la retraite (et non anticipation).<br /> <br /> </span></p> <p style="margin-bottom: 9pt; margin-left: 22.5pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: "Courier New"; color: black; letter-spacing: -0.1pt"><span>o<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">expiration des droits à chômage du titulaire du plan.<br /> Il n'est pas besoin, pour les nouveaux produits, que l'expiration des droits à chômage fasse suite à une perte involontaire d'emploi : la fin de droit à chômage suite à une démission, une fin d'un CDD ou la rupture conventionnelle semble éligible.<br /> <br /> </span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">pas de versement annuel obligatoire</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> (comme c'est le cas sur un contrat Madelin),</span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">sur un PERE, de bénéficier d'un abondement sur le versement volontaire</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> (contrairement aux versements réalisés sur un PERP ou un contrat Madelin) et donc de cumuler, sur un versement volontaire, la déduction et l'abondement de l'employeur,</span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: white none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">bénéficier d'une exonération jusqu'à 152 500 €</span></u><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt"> (et hors succession) sur la transmission du capital ou de la rente si le titulaire du plan décès avant ses 70 ans.<br /> <u>En effet, au décès du titulaire d'un PER assurance, la taxation au titre des articles 990 I et 757 B du CGI est répartie en fonction de l'âge du titulaire du plan au jour de son décès</u> (et non en fonction de l'âge du titulaire du plan au jour du versement des sommes comme pour les <em>"anciens" </em>contrats), </span></p> <h5 style="line-height: 16.5pt; background: #f7f7f7 none repeat scroll 0\% 0\%"><span style="font-family: Georgia; color: #a03ff2; letter-spacing: -0.1pt; font-weight: normal">Remarque : </span></h5> <p style="margin: 0cm 0cm 9pt; line-height: 18pt; background: #f7f7f7 none repeat scroll 0\% 0\%"><span style="font-size: 12pt; font-family: Georgia; color: black; letter-spacing: -0.1pt">On relèvera que, tant sur les contrats Madelin que sur les PER : ​</span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: #f7f7f7 none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">il est possible de bénéficier d'une table de mortalité garantie au jour de la souscription,</span></p> <p style="margin-bottom: 9pt; margin-left: 11.25pt; text-indent: -18pt; line-height: 15pt; background: #f7f7f7 none repeat scroll 0\% 0\%" class="MsoNormal"><span style="font-size: 10pt; font-family: Symbol; color: black; letter-spacing: -0.1pt"><span>·<span style="font: 7pt "Times New Roman""> </span></span></span><span style="font-family: Georgia; color: black; letter-spacing: -0.1pt">on conserve la déductibilité au niveau social (et pas seulement au niveau fiscal) des cotisations versées par les exploitants agricoles (ancien Madelin agricole).</span></p> <p class="MsoNormal"> </p> <!-- /* Font Definitions */ @font-face {font-family:"Courier New"; panose-1:2 7 3 9 2 2 5 2 4 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:Times; panose-1:2 0 5 0 0 0 0 0 0 0; mso-font-charset:0; mso-generic-font-family:auto; mso-font-pitch:variable; mso-font-signature:3 0 0 0 1 0;} @font-face {font-family:Wingdings; panose-1:5 0 0 0 0 0 0 0 0 0; mso-font-charset:2; mso-generic-font-family:auto; 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