{"id":735,"date":"2021-01-19T05:45:00","date_gmt":"2021-01-19T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/plan-depargne-retraite-des-obligations-renforcees\/"},"modified":"2021-04-15T03:00:48","modified_gmt":"2021-04-15T01:00:48","slug":"plan-depargne-retraite-des-obligations-renforcees","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/plan-depargne-retraite-des-obligations-renforcees\/","title":{"rendered":"Plan d\u2019\u00e9pargne retraite : des obligations renforc\u00e9es ?"},"content":{"rendered":"<p >Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es sur les obligations d\u00e9claratives qui p\u00e8sent sur les b\u00e9n\u00e9ficiaires des sommes vers\u00e9es dans le cadre d\u2019un plan d\u2019\u00e9pargne retraite (PER) ou sur les assureurs. Revue de d\u00e9tails\u2026<\/p>\n<div>\n<h2> PER et droits d\u2019enregistrement : des obligations d\u00e9claratives<\/h2>\n<p>Les sommes, rentes, ou valeurs dues par un assureur \u00e0 l\u2019occasion du d\u00e9c\u00e8s, apr\u00e8s l\u2019\u00e2ge de 70 ans, du titulaire d\u2019un plan d\u2019\u00e9pargne retraite (PER), b\u00e9n\u00e9ficient, au regard des droits de mutation (aussi appel\u00e9s droits d\u2019enregistrement), d\u2019un r\u00e9gime sp\u00e9cial d\u2019imposition.<\/p>\n<p>Depuis le 28 d\u00e9cembre 2020, il est pr\u00e9cis\u00e9 que les b\u00e9n\u00e9ficiaires de ces sommes doivent d\u00e9clarer les PER ayant donn\u00e9 lieu \u00e0 l\u2019adh\u00e9sion \u00e0 un contrat d\u2019assurance dans les conditions fix\u00e9es pour les d\u00e9clarations de succession.<\/p>\n<p>Cette d\u00e9claration devra pr\u00e9ciser, pour chaque PER, la date de souscription, ainsi que le montant total des sommes, rentes, ou valeurs dues suite au d\u00e9c\u00e8s.<\/p>\n<p>Quant \u00e0 l\u2019assureur, il devra d\u00e9clarer :<\/p>\n<ul>\n<li>le montant des primes vers\u00e9es apr\u00e8s le 70e anniversaire de l\u2019assur\u00e9 ;<\/li>\n<li>le montant total des sommes, rentes ou valeurs dues aux b\u00e9n\u00e9ficiaires, ainsi que leurs modalit\u00e9s de versement, en capital ou sous forme de rente temporaire ou viag\u00e8re ;<\/li>\n<li>la r\u00e9partition des montants entre chacun des b\u00e9n\u00e9ficiaires pour chaque contrat.<\/li>\n<\/ul>\n<h2> PER et garantie compl\u00e9mentaire : une information suppl\u00e9mentaire ?<\/h2>\n<p>Un plan d\u2019\u00e9pargne retraite (PER) peut pr\u00e9voir une garantie compl\u00e9mentaire en cas de perte d\u2019autonomie de l\u2019assur\u00e9, toutes conditions par ailleurs remplies.<\/p>\n<p>Lorsqu\u2019une telle garantie est souscrite, le gestionnaire du plan doit communiquer au titulaire, chaque ann\u00e9e, et en compl\u00e9ment des informations habituelles :<\/p>\n<ul>\n<li>le montant de la garantie revaloris\u00e9e, y compris lorsqu\u2019elle a fait l\u2019objet d\u2019une mise en r\u00e9duction ;<\/li>\n<li>le montant de la cotisation annuelle vers\u00e9e au titre de l\u2019ann\u00e9e \u00e9coul\u00e9e correspondant \u00e0 cette garantie compl\u00e9mentaire.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> :<\/p>\n<ul>\n<li>D\u00e9cret n\u00b0 2020-1704 du 24 d\u00e9cembre 2020 relatif aux obligations d\u00e9claratives incombant aux b\u00e9n\u00e9ficiaires de plans d&#8217;\u00e9pargne retraite mentionn\u00e9s \u00e0 l&#8217;article L. 224-1 du code mon\u00e9taire et financier et aux assureurs aupr\u00e8s desquels ces contrats ont \u00e9t\u00e9 souscrits<\/li>\n<li>Arr\u00eat\u00e9 du 22 d\u00e9cembre 2020 relatif aux garanties compl\u00e9mentaires en cas de perte d&#8217;autonomie rattach\u00e9es \u00e0 un plan d&#8217;\u00e9pargne retraite<\/li>\n<\/ul>\n<p><a title=\"Plan d\u2019\u00e9pargne retraite : des obligations renforc\u00e9es ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/plan-depargne-retraite-des-obligations-renforcees\" rel=\"nofollow noopener\" target=\"_blank\">Plan d\u2019\u00e9pargne retraite : des obligations renforc\u00e9es ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/retraitespas.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es sur les obligations d\u00e9claratives qui p\u00e8sent sur les b\u00e9n\u00e9ficiaires des sommes vers\u00e9es dans le cadre d\u2019un plan d\u2019\u00e9pargne retraite (PER) ou sur les assureurs. Revue de d\u00e9tails\u2026<\/p>\n","protected":false},"author":0,"featured_media":4016,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Plan d\u2019\u00e9pargne retraite : des obligations renforc\u00e9es ? - 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\/de\/actualites\/plan-depargne-retraite-des-obligations-renforcees\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plan d\u2019\u00e9pargne retraite : des obligations renforc\u00e9es ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es sur les obligations d\u00e9claratives qui p\u00e8sent sur les b\u00e9n\u00e9ficiaires des sommes vers\u00e9es dans le cadre d\u2019un plan d\u2019\u00e9pargne retraite (PER) ou sur les assureurs. 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