|
|
|
Property for sale
|
|
Guide
|
|
Find
|
|
My searches
|
|
Search by index
|
|
 |
For sale > Financing > 3927
 |
|
 |
|
| Conseils pratiques
Life insurance
The life insurance premium that you have taken out is taken into account for the deduction for your own and only home if the following conditions are met: |
- It must be an individual life insurance contract.
- Premiums must be paid definitively with a view to constituting a pension or lump-sum survival or death benefit.
- This lump-sum benefit must solely be allocated to reconstituting or guaranteeing a mortgage loan whose expenses are taken into account for the deduction for your own and only home.
- The contract must be concluded:
- with an institution established within the European Economic Area;
- by yourself and exclusively insure your own life;
- before the age of 65;
- for a term of at least 10 years if it provides benefits in case of survival;
|
- The contract must designate as beneficiary/beneficiaries:
- in the event of survival: yourself, from the age of 65;
- in the event of death: the persons who, following your death, acquire full ownership or usufruct of this dwelling.
|
|
On the tax return
For the income year in which you request deduction for the first time, you must, among others using a certificate of sole basis issued by your insurance company, show that the individual life insurance contract that you have taken out meets all the conditions for the deduction for your own and only home and for the tax deduction for long-term savings.
Furthermore, each year you will have to attach to your tax return for physical persons the payment certificate provided annually by the insurance company.
To find our more
You will find full details of the tax break relating to life insurance on the Federal Public Service Finance website.
|
|
|
|
|
 |
|
 |
And you, what do you think about it?
These articles can also interest you.
|
|
|
