{"id":3375,"date":"2025-04-11T10:54:38","date_gmt":"2025-04-11T08:54:38","guid":{"rendered":"https:\/\/aviza.be\/?post_type=docs&#038;p=3375"},"modified":"2025-04-11T10:54:40","modified_gmt":"2025-04-11T08:54:40","password":"","slug":"les-primes-dassurance-srd-sont-elles-deductibles-fiscalement-en-belgique","status":"publish","type":"docs","link":"https:\/\/aviza.be\/fr\/docs\/fiscalite-aspects-legaux\/les-primes-dassurance-srd-sont-elles-deductibles-fiscalement-en-belgique\/","title":{"rendered":"Les primes d\u2019assurance SRD sont-elles d\u00e9ductibles fiscalement en Belgique ?"},"content":{"rendered":"\n<p>Oui, <strong>les primes d\u2019assurance solde restant d\u00fb (SRD) peuvent \u00eatre d\u00e9ductibles fiscalement sous certaines conditions<\/strong>. La d\u00e9duction d\u00e9pend du <strong>type de contrat, de la r\u00e9gion o\u00f9 r\u00e9side l\u2019emprunteur et du r\u00e9gime fiscal applicable<\/strong>\u200b.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conditions g\u00e9n\u00e9rales de d\u00e9duction fiscale<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Application d\u2019une taxe sur les primes<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une <strong>taxe de 2 %<\/strong> est appliqu\u00e9e sur les versements effectu\u00e9s par une personne physique r\u00e9sidant fiscalement en Belgique.<\/li>\n\n\n\n<li>Si l\u2019assurance SRD est souscrite sous forme <strong>d\u2019assurance temporaire d\u00e9c\u00e8s \u00e0 capital d\u00e9croissant<\/strong>, li\u00e9e \u00e0 un emprunt hypoth\u00e9caire, la taxe est r\u00e9duite \u00e0 <strong>1,10 %<\/strong>.<\/li>\n\n\n\n<li>Une taxe de <strong>4,4 %<\/strong> est appliqu\u00e9e si le contrat a \u00e9t\u00e9 conclu par une personne morale\u200b.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Possibilit\u00e9 de r\u00e9duction d\u2019imp\u00f4t<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le preneur d\u2019assurance peut b\u00e9n\u00e9ficier <strong>d\u2019un avantage fiscal sous certaines conditions<\/strong>, notamment via :\n<ul class=\"wp-block-list\">\n<li><strong>Le r\u00e9gime de l\u2019\u00e9pargne \u00e0 long terme<\/strong>.<\/li>\n\n\n\n<li><strong>Le ch\u00e8que-habitat (Wallonie)<\/strong>.<\/li>\n\n\n\n<li><strong>D\u2019autres m\u00e9canismes de r\u00e9duction fiscale sp\u00e9cifiques selon la r\u00e9gion<\/strong>\u200b.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Si les primes ont \u00e9t\u00e9 d\u00e9duites fiscalement<\/strong>, le capital per\u00e7u en cas de d\u00e9c\u00e8s <strong>sera tax\u00e9<\/strong>.<\/li>\n\n\n\n<li><strong>Si les primes n\u2019ont pas \u00e9t\u00e9 d\u00e9duites<\/strong>, le capital est <strong>exon\u00e9r\u00e9 d\u2019imp\u00f4t<\/strong>, sauf en ce qui concerne les droits de succession\u200b.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9gimes fiscaux applicables<\/h2>\n\n\n\n<p>La <strong>r\u00e9gion de r\u00e9sidence<\/strong> influence le r\u00e9gime fiscal applicable :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En <strong>Flandre et \u00e0 Bruxelles<\/strong>, il <strong>n\u2019existe plus d\u2019avantage fiscal<\/strong> pour les pr\u00eats hypoth\u00e9caires relatifs \u00e0 une habitation propre et unique.<\/li>\n\n\n\n<li>En <strong>Wallonie<\/strong>, un avantage peut subsister dans le cadre du <strong>ch\u00e8que-habitat<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Comment optimiser la fiscalit\u00e9 de son assurance SRD ?<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>D\u00e9terminer si la d\u00e9duction fiscale est avantageuse<\/strong> : si l\u2019emprunteur a d\u00e9j\u00e0 atteint le plafond de sa corbeille fiscale avec d\u2019autres r\u00e9ductions (ex. pr\u00eat hypoth\u00e9caire), la d\u00e9duction des primes de la SRD peut \u00eatre inutile.<\/li>\n\n\n\n<li><strong>Clarifier le mode de taxation choisi<\/strong> : en cas de d\u00e9duction, le capital sera tax\u00e9 \u00e0 la sortie sous forme de rente fictive.<\/li>\n<\/ol>\n\n\n\n<p><strong>V\u00e9rifier aupr\u00e8s d\u2019Aviza<\/strong> quelle option correspond le mieux \u00e0 sa situation personnelle et aux r\u00e8gles fiscales en vigueur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Oui, les primes d\u2019assurance solde restant d\u00fb (SRD) peuvent \u00eatre d\u00e9ductibles fiscalement sous certaines conditions. La d\u00e9duction d\u00e9pend du type de contrat, de la r\u00e9gion o\u00f9 r\u00e9side l\u2019emprunteur et du r\u00e9gime fiscal applicable\u200b. Conditions g\u00e9n\u00e9rales de d\u00e9duction fiscale 1. Application d\u2019une taxe sur les primes 2. Possibilit\u00e9 de r\u00e9duction d\u2019imp\u00f4t R\u00e9gimes fiscaux applicables La r\u00e9gion [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"doc_category":[63],"doc_tag":[],"class_list":["post-3375","docs","type-docs","status-publish","hentry","doc_category-fiscalite-aspects-legaux"],"year_month":"2026-04","word_count":361,"total_views":"134","reactions":{"happy":"0","normal":"0","sad":"0"},"author_info":{"name":"admin aviza","author_nicename":"admin_lew","author_url":"https:\/\/aviza.be\/fr\/author\/admin_lew\/"},"doc_category_info":[{"term_name":"Fiscalit\u00e9 et aspects l\u00e9gaux","term_url":"https:\/\/aviza.be\/fr\/docs-category\/fiscalite-aspects-legaux\/"}],"doc_tag_info":[],"knowledge_base_info":[],"knowledge_base_slug":[],"_links":{"self":[{"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/docs\/3375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/comments?post=3375"}],"version-history":[{"count":1,"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/docs\/3375\/revisions"}],"predecessor-version":[{"id":3376,"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/docs\/3375\/revisions\/3376"}],"wp:attachment":[{"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/media?parent=3375"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/doc_category?post=3375"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/aviza.be\/fr\/wp-json\/wp\/v2\/doc_tag?post=3375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}