{"id":1430,"date":"2021-06-19T18:45:17","date_gmt":"2021-06-19T18:45:17","guid":{"rendered":"https:\/\/rouzade.com\/?p=1430"},"modified":"2021-06-23T17:48:10","modified_gmt":"2021-06-23T17:48:10","slug":"snizhaem-nalog-na-dohod-predprinimateljam-za-schet-dobrovolnogo-strahovanija","status":"publish","type":"post","link":"https:\/\/rouzade.com\/en\/snizhaem-nalog-na-dohod-predprinimateljam-za-schet-dobrovolnogo-strahovanija\/","title":{"rendered":"We reduce income taxes for entrepreneurs through voluntary insurance"},"content":{"rendered":"<p>Travailleur non salarier (hereinafter - TNS) are entrepreneurs, artisans, merchants, independent professions (hereinafter - Profession Liberale), heads of companies (hereinafter - Gerants societ\u00e9) art 62 of the Tax Code (hereinafter CGI).<\/p>\n<p>Here is an interesting video about what you need to know before <a href=\"https:\/\/www.lefigaro.fr\/economie\/statut-protection-sante-tout-ce-qu-il-faut-savoir-avant-de-creer-son-activite-en-profession-liberale-20210601\">become a Profession Liberale<\/a> in France.<\/p>\n<p>What do they have in common?<\/p>\n<p>What they all have in common is that they are the most vulnerable group in France. This applies to pensions and social guarantees. But this can be fixed. If you are TNS, you can sign <a href=\"https:\/\/www.youtube.com\/watch?v=sD5-Ow_K-4w\">Pr\u00e9voyance contract<\/a> and protect yourself and loved ones in the event of death, disability, disability or illness. Voluntary health insurance also belongs to this type of contract.<\/p>\n<p>In previous posts, we said that entrepreneurs can reduce the tax base by making contributions to an additional pension, using either the Madelin or Fillon tax disposition.<\/p>\n<p>Today we will discuss protection against loss of income - Pr\u00e9voyance and additional health insurance (mutuel), and how to use it to reduce income taxes.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg 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href=\"https:\/\/rouzade.com\/en\/snizhaem-nalog-na-dohod-predprinimateljam-za-schet-dobrovolnogo-strahovanija\/#%d0%9a%d0%b0%d0%ba_%d1%81%d0%bd%d0%b8%d0%b7%d0%b8%d1%82%d1%8c_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%b4%d0%be%d1%85%d0%be%d0%b4_%d0%b2%d0%be_%d0%a4%d1%80%d0%b0%d0%bd%d1%86%d0%b8%d0%b8_%d0%b7%d0%b0_%d1%81%d1%87%d0%b5%d1%82_%d1%81%d1%82%d1%80%d0%b0%d1%85%d0%be%d0%b2%d1%8b%d1%85_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d0%be%d0%b2\" >How to reduce income tax in France through insurance premiums<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rouzade.com\/en\/snizhaem-nalog-na-dohod-predprinimateljam-za-schet-dobrovolnogo-strahovanija\/#%d0%a0%d0%b0%d0%b7%d0%bc%d0%b5%d1%80_%d0%b2%d1%8b%d1%87%d0%b8%d1%82%d0%b0%d0%b5%d0%bc%d1%8b%d1%85_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d0%be%d0%b2\" >Amount of deductible contributions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rouzade.com\/en\/snizhaem-nalog-na-dohod-predprinimateljam-za-schet-dobrovolnogo-strahovanija\/#%d0%94%d0%b0%d0%b2%d0%b0%d0%b9%d1%82%d0%b5_%d1%80%d0%b0%d1%81%d1%81%d0%bc%d0%be%d1%82%d1%80%d0%b8%d0%bc_%d0%bd%d0%b0_%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d1%80%d0%b5\" >Let&#039;s look at an example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rouzade.com\/en\/snizhaem-nalog-na-dohod-predprinimateljam-za-schet-dobrovolnogo-strahovanija\/#%d0%9d%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5_%d0%bf%d0%be%d1%81%d0%be%d0%b1%d0%b8%d1%8f\" >Taxation of benefits<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%b0%d0%ba_%d1%81%d0%bd%d0%b8%d0%b7%d0%b8%d1%82%d1%8c_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3_%d0%bd%d0%b0_%d0%b4%d0%be%d1%85%d0%be%d0%b4_%d0%b2%d0%be_%d0%a4%d1%80%d0%b0%d0%bd%d1%86%d0%b8%d0%b8_%d0%b7%d0%b0_%d1%81%d1%87%d0%b5%d1%82_%d1%81%d1%82%d1%80%d0%b0%d1%85%d0%be%d0%b2%d1%8b%d1%85_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d0%be%d0%b2\"><\/span>How to reduce income tax in France through insurance premiums<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>So, contributions to Pr\u00e9voyance and health insurance under loi Madelin are deducted from professional income, that is:<\/p>\n<ul>\n<li>D\u00e9claration 2035 for Profession Liberal with BNC tax regime;<\/li>\n<li><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1431\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/16-e1624127315674.png\" alt=\"D\u00e9claration 2035 \u0434\u043b\u044f Profession Liberal\" width=\"603\" height=\"324\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/16-e1624127315674.png 796w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/16-e1624127315674-300x161.png 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/16-e1624127315674-768x412.png 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/16-e1624127315674-696x373.png 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/16-e1624127315674-783x420.png 783w\" sizes=\"auto, (max-width: 603px) 100vw, 603px\" \/>Declaration 2053 for artisans and merchants (Artisans and Commer\u00e7antes) with BIC tax regime;<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1432\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/17.png\" alt=\"D\u00e9claration 2053 \u0434\u043b\u044f \u0438 \u0440\u0435\u043c\u0435\u0441\u043b\u0435\u043d\u043d\u0438\u043a\u043e\u0432\" width=\"801\" height=\"442\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/17.png 801w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/17-300x166.png 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/17-768x424.png 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/17-696x385.png 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/17-761x420.png 761w\" sizes=\"auto, (max-width: 801px) 100vw, 801px\" \/><\/p>\n<ul>\n<li>G\u00e9rants societ\u00e9 art 62 CGI deduct contributions from professional income.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1433\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/18.png\" alt=\"G\u00e9rants societ\u00e9 art 62 CGI\" width=\"817\" height=\"252\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/18.png 817w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/18-300x93.png 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/18-768x237.png 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2021\/06\/18-696x215.png 696w\" sizes=\"auto, (max-width: 817px) 100vw, 817px\" \/><\/p>\n<blockquote><p>Attention! Entrepreneurs with micro-entrepreneur status cannot use the Madelin dispositive.<\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a0%d0%b0%d0%b7%d0%bc%d0%b5%d1%80_%d0%b2%d1%8b%d1%87%d0%b8%d1%82%d0%b0%d0%b5%d0%bc%d1%8b%d1%85_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d0%be%d0%b2\"><\/span>Amount of deductible contributions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The amount of contributions that can be deducted from income tax is limited by enveloppe fiscal. This means that up to this amount you can deduct insurance premiums from your BIC\/BNC or professional income, depending on your tax regime. It is calculated by the formula:<\/p>\n<p><strong>Disponible Madelin SANT\u00c9-PR\u00c9VOYANCE<\/strong><\/p>\n<p>(7 % x PASS) + (3.75 % x BIC\/BNC)<\/p>\n<p>Plafond: 3 % x 8 PASS<\/p>\n<p>BIC \u2013 business income<\/p>\n<p>BNC - income from non-commercial activities<\/p>\n<p>PASS \u2013 annual social security ceiling, \u20ac41,136 in 2021.<\/p>\n<p>The ceiling on deductible contributions in 2021 will be \u20ac9,872.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%94%d0%b0%d0%b2%d0%b0%d0%b9%d1%82%d0%b5_%d1%80%d0%b0%d1%81%d1%81%d0%bc%d0%be%d1%82%d1%80%d0%b8%d0%bc_%d0%bd%d0%b0_%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d1%80%d0%b5\"><\/span>Let&#039;s look at an example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Misha Ivanov is an architect, he has his own architectural bureau, Mikhail\u2019s income BNC: 45 K\u20ac. TMI-30%<\/p>\n<p>We calculate the amount of contributions that can be deducted from income<\/p>\n<p>(7 % x PASS) + (3.75 % x BIC\/BNC)<\/p>\n<p>7% x 41,136\u20ac + 3.75 % x 45,000 = 2879.5 + 1687.5 = 4,567\u20ac<\/p>\n<p>Mikhail can deduct medical fees. insurance and Pr\u00e9voyance contract in the amount of \u20ac4,567 in 2021 (PASS changes every year and the contribution ceiling must be recalculated accordingly). And thanks to his contributions, Mikhail will reduce income tax by 1370 \u20ac (enveloppe fiscal x TMI = 4,567 x 30%).<\/p>\n<p>If Mikhail uses my recommendations, he will not only protect himself and his loved ones from financial problems in case of illness, death and disability, but will also provide himself with an additional pension. And if we add up 3 contracts - <a href=\"https:\/\/rouzade.com\/en\/kak-snizit-nalog-na-dohod-i-uvelichit-budushhuju-pensiju-vo-francii\/#\u041a\u0430\u043a_\u0441\u043d\u0438\u0437\u0438\u0442\u044c_\u043d\u0430\u043b\u043e\u0433_\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044f\u043c_tns_\u0438_\u043c\u0430\u0436\u043e\u0440\u0438\u0442\u0430\u0440\u043d\u044b\u043c_\u0443\u043f\u0440\u0430\u0432\u043b\u044f\u044e\u0449\u0438\u043c_\u0437\u0430_\u0441\u0447\u0451\u0442_\u0432\u0437\u043d\u043e\u0441\u043e\u0432_\u043d\u0430_\u043f\u0435\u043d\u0441\u0438\u044e\">pension<\/a>, medical and Pr\u00e9voyance, then the tax savings will be 1370 \u20ac + 1523 \u20ac = 2893 \u20ac (6% of total income).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%be%d0%b1%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5_%d0%bf%d0%be%d1%81%d0%be%d0%b1%d0%b8%d1%8f\"><\/span>Taxation of benefits<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>We have looked at how profitable it is to make contributions, now let&#039;s figure out how benefit payments will be taxed if an insured event occurs.<\/p>\n<p>Payment of medical expenses within the framework of health insurance and maternity benefits are completely exempt from tax. Great news, isn&#039;t it?<\/p>\n<p>As for paying for disability benefits, everything doesn\u2019t look so clear anymore:<\/p>\n<ol>\n<li>Temporary disability benefits, then IJ (Indemnit\u00e9s Journali\u00e8res) and category 1 disability annuity (while maintaining professional activity) are included in professional income BIC\/BNC and taxed at <a href=\"https:\/\/handicap.gouv.fr\/les-aides-et-les-prestations\/prestations\/article\/pension-d-invalidite\">standard tax scale IR<\/a>.<\/li>\n<li>Disability annuity of categories 2 and 3 (without maintaining professional activity), spouse&#039;s pension, annuity for children&#039;s education are taxed according to the pension and annuity scale RVTG (rente viag\u00e8re \u00e0 titre gratuit) art. 158-5 CGI.<\/li>\n<\/ol>\n<p>In addition, these benefits will have to pay social security contributions (hereinafter referred to as PS).<\/p>\n<p>At that time, if you do not select the Madelin option, then IJ and disability annuity paid under the optional additional Pr\u00e9voyance insurance<a href=\"http:\/\/impotsurlerevenu.org\/declarer-ses-revenus\/921-faut-il-declarer-les-indemnites-journalieres-.php\"> are also exempt from income tax<\/a> and from PS.<\/p>\n<p>Accordingly, before applying the Madelin dispositive to Pr\u00e9voyance voluntary insurance, you should first think about it. Yes, you will save on tax when paying premiums, but you will pay tax on benefits in the event of an insured event.<\/p>\n<p>If you want to improve your financial protection and at the same time optimize taxes, sign up for a consultation with me, I will calculate your enveloppe fiscal and select a solution that will suit your needs and capabilities.<\/p>\n<p style=\"text-align: center;\"><a class=\"maxbutton-1 maxbutton maxbutton-zapisatsya-na-konsultaciyu\" target=\"_blank\" rel=\"noopener\" href=\"https:\/\/calendly.com\/olga-rouzade\/15-minut-k-business-mechte?utm_source=site&amp;utm_medium=MaxButtons&amp;utm_campaign=rdv-calendly\"><span class='mb-text'>Sign up for a consultation<\/span><\/a><\/p>\n<p>Healthy? Save it and share it with your friends.<\/p>","protected":false},"excerpt":{"rendered":"<p>Pros and cons of using the loi Madelin tax disposition to reduce income tax for entrepreneurs.<\/p>","protected":false},"author":1,"featured_media":1441,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[6],"tags":[314],"class_list":{"0":"post-1430","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-nalogovye-lgoty-ru"},"acf":[],"yoast_head":"<title>\u041a\u0430\u043a \u0441\u043d\u0438\u0437\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044e \u0432\u043e \u0424\u0440\u0430\u043d\u0446\u0438\u0438 (loi Madelin) \u0437\u0430 \u0441\u0447\u0435\u0442 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