{"id":7100,"date":"2022-12-05T05:50:00","date_gmt":"2022-12-05T04:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/2de-loi-de-finances-rectificative-pour-2022-du-nouveau-pour-les-agents-generaux-dassurances\/"},"modified":"2022-12-05T05:50:00","modified_gmt":"2022-12-05T04:50:00","slug":"2de-loi-de-finances-rectificative-pour-2022-du-nouveau-pour-les-agents-generaux-dassurances","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/2de-loi-de-finances-rectificative-pour-2022-du-nouveau-pour-les-agents-generaux-dassurances\/","title":{"rendered":"2de loi de finances rectificative pour 2022 : du nouveau pour les agents g\u00e9n\u00e9raux d\u2019assurances"},"content":{"rendered":"<p >En cas de cessation d\u2019activit\u00e9 professionnelle pour cause de d\u00e9part \u00e0 la retraite, les agents g\u00e9n\u00e9raux d\u2019assurances qui exercent leur activit\u00e9 \u00e0 titre individuel peuvent b\u00e9n\u00e9ficier d\u2019une indemnit\u00e9 de cessation de mandat. Cette indemnit\u00e9 peut \u00eatre exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu, sous r\u00e9serve du respect de certaines conditions\u2026 qui viennent d\u2019\u00e9voluer\u2026<\/p>\n<div>\n<h2> Exon\u00e9ration de l\u2019indemnit\u00e9 de cessation de mandat : des conditions qui \u00e9voluent<\/h2>\n<p>Un agent g\u00e9n\u00e9ral d\u2019assurances exer\u00e7ant \u00e0 titre individuel qui cesse son activit\u00e9 professionnelle pour cause de d\u00e9part \u00e0 la retraite peut percevoir une indemnit\u00e9 compensatrice vers\u00e9e par la compagnie d\u2019assurances qu\u2019il repr\u00e9sentait jusqu\u2019alors (aussi appel\u00e9e \u00ab indemnit\u00e9 de cessation de mandat \u00bb).<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, cette indemnit\u00e9 pouvait \u00eatre exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu, sous r\u00e9serve du respect de certaines conditions. Il fallait notamment que :<\/p>\n<ul>\n<li>le contrat entre l\u2019agent g\u00e9n\u00e9ral et la compagnie d\u2019assurances soit conclu depuis au moins 5 ans au moment de la cessation du mandat ;<\/li>\n<li>l\u2019agent g\u00e9n\u00e9ral d\u2019assurances prenne sa retraite suite \u00e0 la cessation du contrat ;<\/li>\n<li>dans le d\u00e9lai d\u2019un an qui suit la cessation, l\u2019activit\u00e9 soit int\u00e9gralement poursuivie.<\/li>\n<\/ul>\n<p>Les 2 derni\u00e8res conditions sont modifi\u00e9es. Ainsi, il faut d\u00e9sormais que :<\/p>\n<ul>\n<li>l\u2019agent g\u00e9n\u00e9ral d\u2019assurances prenne sa retraite dans les 2 ann\u00e9es suivant la cessation du contrat ;<\/li>\n<li>l\u2019activit\u00e9 soit int\u00e9gralement poursuivie dans le d\u00e9lai de 2 ans.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Loi n\u00b0 2022-1499 du 1er d\u00e9cembre 2022 de finances rectificative pour 2022 (article 1)<\/p>\n<p><a title=\"2de loi de finances rectificative pour 2022 : du nouveau pour les agents g\u00e9n\u00e9raux d\u2019assurances\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/2de-loi-de-finances-rectificative-pour-2022-du-nouveau-pour-les-agents-generaux-dassurances\" rel=\"nofollow noopener\" target=\"_blank\">2de loi de finances rectificative pour 2022 : du nouveau pour les agents g\u00e9n\u00e9raux d\u2019assurances<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/retraiteclause.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En cas de cessation d\u2019activit\u00e9 professionnelle pour cause de d\u00e9part \u00e0 la retraite, les agents g\u00e9n\u00e9raux d\u2019assurances qui exercent leur activit\u00e9 \u00e0 titre individuel peuvent b\u00e9n\u00e9ficier d\u2019une indemnit\u00e9 de cessation de mandat. Cette indemnit\u00e9 peut \u00eatre exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu, sous r\u00e9serve du respect de certaines conditions\u2026 qui viennent d\u2019\u00e9voluer\u2026<\/p>\n","protected":false},"author":0,"featured_media":4507,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2de loi de finances rectificative pour 2022 : du nouveau pour les agents g\u00e9n\u00e9raux d\u2019assurances - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/2de-loi-de-finances-rectificative-pour-2022-du-nouveau-pour-les-agents-generaux-dassurances\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2de loi de finances rectificative pour 2022 : du nouveau pour les agents g\u00e9n\u00e9raux d\u2019assurances - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"En cas de cessation d\u2019activit\u00e9 professionnelle pour cause de d\u00e9part \u00e0 la retraite, les agents g\u00e9n\u00e9raux d\u2019assurances qui exercent leur activit\u00e9 \u00e0 titre individuel peuvent b\u00e9n\u00e9ficier d\u2019une indemnit\u00e9 de cessation de mandat. 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