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La LPC a fortement évolué. Des nouveautés importantes résultent de diverses lois adoptées en 2018. Cet ouvrage décrit et commente, de manière claire et pragmatique, le cadre juridique et fiscal des pensions complémentaires pour les salariés. Sont également décrits le nouveau régime de la pension libre complémentaire pour travailleurs, les particularités des pensions complémentaires pour les contractuels du secteur public et les impacts de la loi IORP2 du 11 janvier 2019 en matière d’information. Il intègre les décisions des cours et tribunaux, avis de la Commission des pensions complémentaires, ainsi que les opinions, communications et circulaires de l’autorité de contrôle, la FSMA.

retraite complémentaire --- fiscalité --- salarié --- pensioen --- persuna b'paga --- alkalmazott --- pracownik --- arbetstagare --- mëditës --- μισθωτός --- werknemer in loondienst --- delojemalec --- надничар --- fostaí --- Arbeitnehmer --- palgatöötaja --- palkansaaja --- radnik koji zarađuje plaću --- lønmodtager --- pagal darbo sutartį dirbantis darbuotojas --- наемен работник --- zárobkovo činná osoba --- assalariado --- wage earner --- salariato --- algots strādnieks --- zaměstnanec --- asalariado --- најамни радник --- salariat --- darba ņēmējs --- kereső --- nodarbināta persona --- löntagare --- zamestnanec --- samdomasis darbuotojas --- bérből és fizetésből élők --- travailleur salarié --- lavoratore stipendiato --- lavoratore dipendente --- palgaline --- palkanansaitsija --- dolgozó --- persoană angajată --- trabalhador assalariado --- trabajador asalariado --- Gehaltsempfänger --- employee --- Lohnempfänger --- osoba v pracovním poměru --- darbuotojas --- betaalde arbeidskracht --- employed person --- teenistuja --- najamni radnik --- вработено лице --- abhängig Beschäftigter --- person i punësuar --- μισθοσυντήρητος --- punëmarrës --- μισθωτός εργαζόμενος --- aanvullend pensioen --- papildpensija --- додатна пензија --- papildoma pensija --- pensión complementaria --- lisapension --- pinsean forlíontach --- επικουρική σύνταξη --- kiegészítő nyugdíj --- doplnkový dôchodok --- dodatna mirovina --- lisäeläke --- Zusatzrente --- pensão complementar --- penzijní připojištění --- допълнителна пенсия --- tilläggspension --- pensie suplimentară --- pension suplementar --- pensjoni supplementari --- dodatna pokojnina --- supplerende pension --- дополнителна пензија --- emerytura dodatkowa --- pensione complementare --- supplementary pension --- трет пензиски столб --- eläkevastuurahasto --- bijkomend pensioen --- zvláštní důchod --- proporcionālā valsts pensija --- pensione integrativa --- ταμείο επικουρικής σύνταξης --- täiendav pension --- mimořádný důchod --- Ergänzungsrente --- atvaļināšanas fonds --- papildomoji pensija --- συμπληρωματική σύνταξη --- SERP --- doplňkové penzijní připojištění --- fond de pensionare --- κεφαλοποιητικό συνταξιοδοτικό ταμείο --- osobní důchod --- fundos de reforma --- pension complémentaire --- ταμείο συμπληρωματικής σύνταξης --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- pension --- saothraí pá --- Belgique --- salarié --- retraite complémentaire --- fiscalité

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Iedereen die een beroepswerkzaamheid uitoefent, wil hiervoor op de juiste manier vergoed worden. Wat in dit opzicht telt, is uiteraard het bedrag dat u na betaling van belastingen en socialezekerheidsbijdragen overhoudt. Het brutoloon van werknemers en bedrijfsleiders staat echter onder een enorme fiscale en parafiscale druk. De auteur gaat na of er alternatieve vormen van beloning bestaan die deze druk kunnen doen afnemen en waardoor u uw netto-inkomen verhoogt. De auteur bespreekt in dit verband een aantal vaak voorkomende technieken. Zo komen o.a. aan bod: de voordelen van alle aard, de kosten eigen aan de werkgever, de aandelengerelateerde beloningen, salarissplitsingen en aanvullende pensioenen. Tot slot, toont de auteur aan hoe met alternatieve beloningsvormen flexibel kan omgesprongen worden in steeds populairder wordende cafetariaplannen. Fiscale rulings en wetswijzigingen werden bijgewerkt tot en met 30 juni 2020. Zo werden de wetswijzigingen over mobiliteit (‘cash for cars’, mobiliteitsbudget, ‘valse hybride wagens’, ...) en de winstpremies verwerkt. Fiscale rulings leveren zoals gebruikelijk een aantal interessante nieuwigheden op o.a. een 20 %-grens op het gebruik van warranten, verzekeringen voor ambulante zorgen en tandzorgen binnen een cafetariaplan en de mogelijkheid om loon om te vormen naar een vergoeding voor auteursrechten waaraan een specifiek hoofdstuk wordt gewijd.

loon --- loonbelasting --- loonkosten --- sociale bijdrage --- bijkomend voordeel --- werknemer in loondienst --- persuna b'paga --- alkalmazott --- pracownik --- arbetstagare --- mëditës --- μισθωτός --- delojemalec --- надничар --- fostaí --- Arbeitnehmer --- palgatöötaja --- palkansaaja --- radnik koji zarađuje plaću --- lønmodtager --- pagal darbo sutartį dirbantis darbuotojas --- наемен работник --- zárobkovo činná osoba --- assalariado --- wage earner --- salariato --- algots strādnieks --- zaměstnanec --- asalariado --- најамни радник --- salariat --- salarié --- darba ņēmējs --- kereső --- nodarbināta persona --- löntagare --- zamestnanec --- samdomasis darbuotojas --- bérből és fizetésből élők --- travailleur salarié --- lavoratore stipendiato --- lavoratore dipendente --- palgaline --- palkanansaitsija --- dolgozó --- persoană angajată --- trabalhador assalariado --- trabajador asalariado --- Gehaltsempfänger --- employee --- Lohnempfänger --- osoba v pracovním poměru --- darbuotojas --- betaalde arbeidskracht --- employed person --- teenistuja --- najamni radnik --- вработено лице --- abhängig Beschäftigter --- person i punësuar --- μισθοσυντήρητος --- punëmarrës --- μισθωτός εργαζόμενος --- contribuție la asigurările sociale --- придонес за социјално осигурување --- socialsikringsbidrag --- sosiaaliturvamaksu --- contributo sociale --- kontribut tas-sigurtà soċjali --- składka na ubezpieczenia społeczne --- társadalombiztosítási járulék --- príspevok na sociálne zabezpečenie --- cotización social --- contribuição para a segurança social --- sociālās nodrošināšanas iemaksa --- prispevek za socialno varnost --- εισφορά κοινωνικής ασφάλισης --- kontribut i sigurimeve shoqërore --- осигурителна вноска --- Sozialbeitrag --- cotisation sociale --- doprinos za socijalnu sigurnost --- допринос за социјално осигурање --- social-security contribution --- sociala avgifter --- socialinio draudimo įmoka --- sociální příspěvek --- sotsiaalkindlustusmakse --- kontributet e punëdhënësit --- cotización a la seguridad social --- työnantajan maksut --- cuota de la seguridad social --- darbuotojo įnašas --- löntagaravgift --- darba devēja iemaksa --- príspevok zamestnanca --- tarnautojo įnašas --- contributo sociale figurativo --- arbetsgivaravgifter --- príspevok zamestnávateľa --- salariële bijdrage --- employee's contribution --- contributo salariale --- darbinieka iemaksa --- cotización empresarial --- töötaja sissemakse --- Arbeitgeberbeitrag --- εργοδοτική εισφορά --- medlemsbidrag --- cargas sociales --- rimborso dei contributi --- εισφορές μισθωτών --- kontributet e punëmarrësit --- doprinos poslodavca --- versamento dei contributi --- darbdavio įnašas --- κοινωνικές εισφορές --- contribuția salariatului --- alta en la seguridad social --- contributo a carico del datore di lavoro --- charges sociales --- cotisation salariale --- cotización salarial --- encargos sociais --- contribuția angajatorului --- zaměstnanecký příspěvek --- werkgeversbijdrage --- quotização patronal --- arbejdsgiverbidrag --- contributo sociale effettivo --- cotisation patronale --- contributo sociale delle imprese --- työntekijän maksut --- társadalombiztosítási hozzájárulás --- oneri sociali --- příspěvek ze mzdy --- employer's contribution --- tööandja sissemakse --- příspěvek zaměstnavatele --- quotização salarial --- afiliación a la seguridad social --- Sozialabgabe --- contributo sociale delle famiglie --- świadczenia dodatkowe --- zusätzliche Gegenleistung --- lisäetu --- naturální mzda --- vantagem acessória --- допълнителна изгода --- complemento retributivo --- természetbeni juttatás --- papildatvieglojumi --- дополнителни бенефиции --- fringe benefit --- përfitim shtesë --- personalegode --- pogodnosti --- papildoma išmoka --- avantage accessoire --- πρόσθετες απολαβές --- löneförmån --- nepeňažná odmena --- erisoodustus --- додатне погодности --- drepturi bănești suplimentare salariului --- benefiċċji minn impjieg jew kariga --- remuneración en especie --- dodatne ugodnosti --- përfitime në natyrë --- atlīdzība praktiskas palīdzības veidā --- avantage en nature --- supplemento retributivo --- prestazione in natura --- бенефиции во натура --- naturaförmån --- zusätzliche Leistung des Arbeitgebers --- beneficiu nepecuniar la salariu --- frynsegode --- плата во натура --- natūrinė paskata --- nem pénzbeli juttatás --- supplemento retributivo in natura --- primitak u naravi --- beneficio no pecuniario --- mitterahaline hüvitis --- надоместоци во натура --- odměna v naturáliích --- privilégios acessórios --- απολαβές εις είδος --- luontoisedut --- naturálna odmena --- naturalindtægt --- benefits in kind --- pabalsts graudā --- voordeel in natura --- plaća u naravi --- papildomas atlygis --- außertarifliche Vergütung --- Sachbezüge --- trošak za plaće --- coût salarial --- lønomkostninger --- darbo užmokesčio kaštai --- трошоци за плати --- разходи за заплати --- algas izmaksas --- kost tal-pagi --- трошкови за плате --- kosto e pagave --- mzdové náklady --- bérköltség --- costas pá --- stroški za plače --- koszty płac --- wage cost --- Lohnkosten --- coste salarial --- palgakulud --- costuri salariale --- costi salariali --- custo salarial --- palkkakustannukset --- lönekostnad --- κόστος αμοιβών προσωπικού --- személyzeti költség --- цена на трудот --- arbetskraftskostnad --- töötasukulud --- coste de mano de obra --- tööjõukulud --- carga salarial --- coût de main-d'oeuvre --- munkaerőköltség --- cijena radne snage --- darbaspēka izmaksas --- kosten voor arbeidskrachten --- costo della manodopera --- onere salariale --- kosto e punës --- κόστος εργασίας --- Personalkosten --- contributi --- Arbeitskosten --- náklady pracovnej sily --- custo de mão de obra --- loononkosten --- charge salariale --- työvoimakustannukset --- coût de main-d'œuvre --- darbo užmokesčio išlaidos --- labour cost --- stat de plată --- pracovní náklady --- náklady na mzdy --- algu izmaksas --- payroll cost --- darbo užmokesčio sąnaudos --- трошоци за личен доход по работник --- costul mâinii de lucru --- bendrosios darbo užmokesčio išlaidos --- bordero e pagave --- κόστος μισθοδοσίας --- darbo sąnaudos --- encargos salariais --- davek od plač --- tax on employment income --- impozit pe salariu --- imposto sobre os rendimentos do trabalho --- darbo užmokesčio mokestis --- данък върху заплата --- porez na dohodak od rada --- порез на плате --- данок на доход од вработување --- maks töötasult --- daň zo mzdy --- podatek od wynagrodzeń --- φόρος μισθών και ημερομισθίων --- löneskatt --- Lohnsummensteuer --- algas nodoklis --- bértömegadó --- tatim mbi të ardhurat nga punësimi --- imposta sui salari --- daň ze mzdy --- impôt sur les salaires --- palkkatulosta suoritettava vero --- lønskat --- impuesto sobre los salarios --- taxxa fuq l-introjtu mill-impjieg --- данок на плата --- Besteuerung der Lohnsumme --- a bért terhelő adó --- porez na plaću --- daň z objemu mezd --- порез на зараде --- tax on wages and salaries --- maks palgalt --- daň z platov a miezd --- impuesto sobre los rendimientos del trabajo personal --- impozit pe veniturile salariale --- tatim mbi pagën --- palkasta suoritettava vero --- заплащане --- плата --- plată --- pagë --- díjazás --- lön --- plača --- palkka --- løn --- plaća --- darbo užmokestis --- salario --- płaca --- mzda --- μισθός --- salário --- pay --- paga --- Lohn und Gehalt --- palk --- atalgojums --- salaire --- bezoldiging --- laika alga --- jornal --- salary --- entrata lorda --- sueldo --- bér --- gage --- výplaty --- záloha na mzdu --- lønning --- osobni dohodak --- nómina --- Entgelt --- mzdový základ --- alga --- tasu --- hyvitys --- Bezüge --- salariu --- plat --- atlīdzība --- avlöning --- výplatní páska --- remuneration --- remunerazione --- Gehalt --- надница --- ημερομίσθιο --- mēnešalga --- личен доход --- надомест за труд --- remunerație --- заработка --- traitement (salaire) --- rémunération --- ansio --- trattamento salariale --- Besoldung --- lefuri --- atlyginimas --- löneutbetalning --- wages --- remuneração --- výdělek --- remunerácia --- rroga --- μισθός υπαλλήλου --- samaksa --- stipendio --- salaris --- Verdienst --- Vergütung --- aflønning --- nadnica --- retribuzione --- illetmény --- ersättning för utfört arbete --- paie --- Dienstbezüge --- massa salariale --- remuneración --- лични доходак --- paye --- wedde --- αποδοχές --- töötasu --- vencimento --- Tax law --- Social law. Labour law --- Belgium --- lonen --- voordelen van alle aard --- inkomstenbelasting --- 336.2 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- salaires --- avantages de toute nature --- impot sur le revenu --- saothraí pá --- ranníocaíocht slándála sóisialta --- cáin ar ioncam fostaíochta --- Labor costs --- sochar imeallach --- pá --- Belgique