{"id":3077,"date":"2024-06-07T10:05:21","date_gmt":"2024-06-07T08:05:21","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=3077"},"modified":"2024-06-07T10:05:27","modified_gmt":"2024-06-07T08:05:27","slug":"article-154-bis-cgi","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/article-154-bis-cgi\/","title":{"rendered":"En bref  : qu&#8217;est ce que l&#8217;article 154 bis du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI) ?"},"content":{"rendered":"\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Vous disposez d&#8217;un Plan d&#8217;Epargne Retraite individuel et vous avez remarqu\u00e9 que les montants vers\u00e9s sur ce contrat sont d\u00e9ductibles en application des articles 154 bis et 154 bis- O A du Code G\u00e9n\u00e9ral des Imp\u00f4ts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Depuis le vote de la loi PACTE (du 22\u00a0mai\u00a02019), les contrats Madelin retraite ne sont plus commercialis\u00e9s<\/strong>, et sont remplac\u00e9s par le\u00a0Plan \u00c9pargne Retraite\u00a0individuel (PERin).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;article 154 bis-0 A du CGI pr\u00e9voit tout simplement que\u00a0<strong>les cotisations vers\u00e9es au titre de ces contrats sont d\u00e9ductibles du revenu professionnel imposable<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les \u00e9pargnants concern\u00e9s par cet avantage fiscal sont des chefs d&#8217;entreprise travailleurs non salari\u00e9s, d\u00e9sireux de constituer une \u00e9pargne pour leur retraite, tout en d\u00e9duisant les cotisations vers\u00e9es du r\u00e9sultat imposable de leur soci\u00e9t\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vous disposez d&#8217;un Plan d&#8217;Epargne Retraite individuel et vous avez remarqu\u00e9 que les montants vers\u00e9s sur ce contrat sont d\u00e9ductibles en application des articles 154 bis et 154 bis- O A du Code G\u00e9n\u00e9ral des Imp\u00f4ts. Depuis le vote de la loi PACTE (du 22\u00a0mai\u00a02019), les contrats Madelin retraite ne sont plus commercialis\u00e9s, et sont &#8230; <a title=\"En bref  : qu&#8217;est ce que l&#8217;article 154 bis du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI) ?\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/article-154-bis-cgi\/\" aria-label=\"En savoir plus sur En bref  : qu&#8217;est ce que l&#8217;article 154 bis du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI) ?\">Lire plus<\/a><\/p>\n","protected":false},"author":3,"featured_media":2768,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin 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