Question 13299 — income tax

Summary

Mr. Bertrand Bouyx draws the attention of the Secretary of State, to the Minister of Action and Public Accounts, to the inequalities in the face of tax reductions linked to “disability savings” type life insurance. “Disability savings” contracts concern life insurance contracts, with an effective duration of at least 6 years and taken out by people who have not yet obtained the liquidation of their retirement rights. These contracts guarantee the payment of a capital or a life annuity to the insured person suffering from an infirmity preventing him from engaging in a professional activity under normal conditions of profitability. The tax reduction, the rate of which is 25%, is calculated on the amount of premiums paid over the year, withheld within a limit of 1,525 euros, increased by 300 euros per dependent child. The Member wishes to emphasize that this tax reduction, if it is a completely desirable system, which also induces a situation of imbalance towards people with disabilities, holders of a disability savings contract, but not subject to tax. In fact, the latter do not benefit in any way from this incentive to save, a factor of foresight and autonomy, even though they are already in a more precarious financial situation. In summary, a non-taxable person will save without compensation even though a taxable person will see, within the limits imposed by law, part of their life insurance covered by the State. He asks him to consider the possibility of setting up a tax credit equivalent to the already existing system for non-taxable people holding a disability savings contract, in order to remedy this anomaly while encouraging the development of this type of investment.

Machine translation from French. The official text remains authoritative.

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