Une analyse du régime fiscal belge d'un contrat d'assurance vie - Quels sont les motifs économiques?

Abstract

During the last eight years, a lot of changes were taken in the fiscal world. The United States elaborated the FATCA, followed by the Common Reporting Standards in 2017. Regulations which needed to be implemented by the authorities to restore consumer confidence after a whole range of taxation scandals (Panama Papers, etc.). The Belgian tax authorities followed the international example and implemented also new declaration obligations. Further, they implemented much changes with respect to the Belgian tax regime. They seem to seek a more aggressive taxation regime of the capital, nonetheless visible through the new tax on trading accounts. Surprisingly, the government does not touch the tax regime of the unit-linked life insurances since years. The following paper will outline the tax regime of a unit-linked life insurance. Further, it will make an economic analysis and outline the main reasons of the decisions taken by the government.