Before this law, traders, artisans, independent professionals or liberal, the managers of society could infer that their mandatory pension contributions. The taxman
considered expenditures funded pension or provident fund additional expenditure as personally.
Law 94-126 of 11 February 1994 on the initiative and individual enterprise (Madelin said Act) allows the desfiscalisation ( deductible from taxable income under the BIC or BNC) contributions made voluntarily by non-agricultural self-employed (or TNS TNSNA).
These contributions include: the amounts paid each year to provide additional funded pension guarantees or acquire additional pension and health (mutual) (Article41).
The principles of law Madelin
Leaseback of pension contributions and retirement -> taxation of annuities and pensions related.
Contributions are deductible
All contributions for the daily allowances in sick, disability pensions and education, spouse's pension and the pension.
But the benefits are taxable
diems are taken into account in determining taxable income. Annuities paid under the disability or death should be reported under the category of pensions and annuities.
ATTENTION
The outputs of the various contracts "Loi Madelin" can not be that pensions allowances: off work, disability pension, spouse's pension and annuities education on death, an annuity for a dependent, complement retraite.Ceci involves making a detailed study of personal, professional and family compared to the benefits under various social systems and personal guarantees, and to clarify their evolution in the social balance and heritage temps.Ce optimizes the solution between the safeguards put in place under the Act Madelin tax or other tax benefits, particularly life insurance, PERP (Plan d'Epargne Retraite Populaire) ....
Access condition
Be current in its contributions to employee compulsory health insurance and tax benefits vieillesse.Pour law Madelin, must adhere to a collective contract signed by an association having at least 1,000 members employed or formerly employed by non-employment law agricole.La Madelin and his decrees specify the characteristics of contracts whose contributions are deductible:
- life insurance, group, endorsed by an association of at least a thousand non-agricultural TNS, with at least 1,000 members before the purchase of TNS contracts "Loi Madelin"
- contributions with a regular character, as in amount as periodicity,
- no liquidation rights acquired before the normal age of retirement except
- a disability making the participant absolutely unable to perform any occupation,
- the cessation of activity NER following a liquidation,
- in retirement, liquidation of vested exclusively in the form of additional lifetime retirement reversible or not.
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