projets
ATA/711/1995 ΓÇó Taxation of free-passage benefit transferred to life insurance
ATA/711/1995Cour de justice / Chambre administrative12 déc. 1995Dismissed
The appellant asked that the value of a free-passage policy be transferred to a life insurance policy. The court held that this request terminated the free-passage policy and amounted to receipt of the benefit in cash. Since the appellant moved from an institutional occupational pension setup to a tied-pension arrangement, the sum was taxable under Art. 31c LCP. The appeal was dismissed.
Art. 31c LCP; taxation of a free-passage benefit following transfer to life insurance: where the insured requests that the amount of a free-passage policy be transferred to a life-insurance policy, the free-passage policy is thereby terminated and the benefit is deemed received in cash. The transaction is not a neutral internal transfer within the same occupational pension system, but a change from an institutional pension arrangement to a tied-pension arrangement; the amount is therefore taxable as a free-passage benefit (consid. not specified).
Descripteurs
IMPOT; PREVOYANCE PROFESSIONNELLE; LIBRE PASSAGE(ASSURANCES); POLICE; FIN
Normes
LCP.31 c
Résumé
En demandant le transfert du montant de sa police de libre passage à une assurance-vie, le recourant a résilié cette police et a touché en espèce la prestation de libre passage. Il est passé d'un système de prévoyance institutionnelle à un système de prévoyance liée. Cette somme pouvait donc être imposée en application de l'art. 31 c LCP.