{"id":2558,"date":"2026-03-03T12:46:42","date_gmt":"2026-03-03T10:46:42","guid":{"rendered":"https:\/\/idesramboer.be\/?p=2558"},"modified":"2026-03-03T12:46:42","modified_gmt":"2026-03-03T10:46:42","slug":"modifications-fiscales-pour-larchitecte","status":"publish","type":"post","link":"https:\/\/idesramboer.be\/fr\/modifications-fiscales-pour-larchitecte\/","title":{"rendered":"Modifications fiscales pour l&rsquo;architecte"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><em>Fin 2025, le gouvernement f\u00e9d\u00e9ral a adopt\u00e9 une serie d\u2019ajustements fiscaux cibl\u00e9s dans les deuxi\u00e8me et troisi\u00e8me piliers de pension. Il ne s\u2019agit pas de r\u00e9formes r\u00e9volutionnaires, mais ces mesures peuvent avoir un impact positif sur votre situation personnelle. Le deuxi\u00e8me pilier b\u00e9n\u00e9ficie d\u2019un avantage fiscal, tandis que le troisi\u00e8me pilier offre pour l\u2019instant une certaine stabilit\u00e9.<\/em><\/p>\n<h2>Pension libre compl\u00e9mentaire pour ind\u00e9pendants (PLCI) : plafonds plus \u00e9lev\u00e9s et acc\u00e8s \u00e9largi<\/h2>\n<p>Les ind\u00e9pendants qui paient des cotisations sociales peuvent constituer individuellement une pension qui b\u00e9n\u00e9ficie d\u2019avantages fiscaux accord\u00e9s par l\u2019\u00e9tat. Les primes que vous accumulez \u00e0 cet effet sont d\u00e9ductibles fiscalement comme frais professionnels via l\u2019imp\u00f4t des personnes physiques. \u00c0 partir de 2026, le pourcentage de cotisation (le pourcentage maximal que vous pouvez verser dans une PLCI) passe de 8,17 % \u00e0 8,50 %, et atteint m\u00eame 9,78 % pour une PLCI sociale.<\/p>\n<blockquote>\n<p>Ce pourcentage est calcul\u00e9 sur la base du revenu de r\u00e9f\u00e9rence ou le revenu revaloris\u00e9 que vous pouvez consulter sur votre derni\u00e8re cotisation sociale trimestrielle.<\/p>\n<\/blockquote>\n<p>En outre, le champ d\u2019application est \u00e9tendu \u00e0 tous les ind\u00e9pendants exer\u00e7ant une activit\u00e9 secondaire. Pour les architectes qui combinent leur activit\u00e9 avec une mission d\u2019enseignement ou un mandat, cela peut ouvrir de nouvelles possibilit\u00e9s d\u2019optimisation.<\/p>\n<h2>Constitution de pension pour ind\u00e9pendants (CPI) sans taxe sur les primes<\/h2>\n<p>Si vous travaillez en tant qu\u2019architecte ind\u00e9pendant sans \u00eatre affili\u00e9 \u00e0 une soci\u00e9t\u00e9, vous pouvez, en plus de la PLCI, constituer une suppl\u00e9mentaire sous la forme d\u2019une CPI (Convention de pension pour ind\u00e9pendants). Depuis le 10 janvier 2026, les contrats de pension pour ind\u00e9pendants (CPI) ne sont plus soumis \u00e0 la taxe sur les cotisations de 4,40%. Cela peut sembler technique, mais l\u2019effet est tangible. Le budget que vous consacrez aujourd\u2019hui \u00e0 votre pension compl\u00e9mentaire reste identique, mais un montant plus \u00e9lev\u00e9 sera vers\u00e9 \u00e0 votre r\u00e9serve de pension.<\/p>\n<h2>Troisi\u00e8me pilier : maintien des plafonds, sans indexation<\/h2>\n<p>Pour le troisi\u00e8me pilier, le gouvernement opte pour la stabilit\u00e9 jusqu\u2019\u00e0 fin 2029. Les plafonds fiscaux pour l\u2019\u00e9pargne-pension et l\u2019\u00e9pargne \u00e0 long terme (accessibles \u00e0 toute personne physique d\u00e8s 18 ans) sont maintenus et ne seront pas index\u00e9s pendant cette p\u00e9riode, contrairement aux ann\u00e9es pr\u00e9c\u00e9dentes. Concr\u00e8tement, le plafond de l\u2019\u00e9pargne \u00e0 long terme reste fix\u00e9 \u00e0 2 450 euros (application r\u00e9troactive \u00e0 partir de l\u2019ann\u00e9e de revenus 2025). Pour l\u2019\u00e9pargne-pension, les plafonds de 1.050 euros et 1.350 euros resteront en vigueur de l\u2019ann\u00e9e de revenus 2026 \u00e0 2029. Ce n\u2019est qu\u2019\u00e0 partir de l\u2019ann\u00e9e de revenus 2030 que ces montants seront \u00e0 nouveau index\u00e9s. \u00c0 court terme, il y a donc peu de changements. \u00c0 plus long terme, l\u2019absence d\u2019indexation implique toutefois une diminution progressive de l\u2019avantage fiscal r\u00e9el. Cela ne pose pas n\u00e9cessairement de probl\u00e8me, mais cela n\u00e9cessite une attention particuli\u00e8re dans le cadre de votre architecture de pension globale.<\/p>\n<blockquote>\n<p>La relation entre les diff\u00e9rentes possibilit\u00e9s en mati\u00e8re de constitution de pension (fiscale) peut \u00eatre complexe. Sachez que nous proposons tous ces produits et que nous pouvons toujours vous conseiller afin de trouver la meilleure solution.<\/p>\n<\/blockquote>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":2559,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modifications fiscales pour l&#039;architecte - Ides Ramboer<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/idesramboer.be\/fr\/modifications-fiscales-pour-larchitecte\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modifications fiscales pour l&#039;architecte - 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