Entreprises :

Réserve de contributions de l'employeur (AGBR)

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Réserve de contributions de l'employeur (AGBR)

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Incapacité de travail

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Congés non payés

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retour à la vue d'ensemble

Les paiements à l'AGBR réduisent le bénéfice annuel imposable de l'entreprise. Ils offrent donc une opportunité intéressante d'optimisation fiscale légale.

La réserve peut être investie lors d'exercices financiers satisfaisants afin de financer les cotisations des employeurs les années suivantes. La base légale pour cela se trouve dans L'article 331 du Code des obligations. L'AGBR peut également être utilisé pour financer des dépôts auprès de personnes assurées.

Il est également possible de payer des contributions à l'avance jusqu'à la totalité de la cotisation annuelle (en dehors de l'AGBR). Les compensations qui en résultent sont présentées de manière compréhensible sur nos relevés de contribution respectifs.

Informations utiles sur les aspects fiscaux

Le montant de l'AGBR est basé sur le droit fiscal fédéral et cantonal. En général, le solde maximum est limité à 5 fois la contribution annuelle actuelle de l'employeur.
Délimitation transitoire : certains cantons (par exemple BL, BS, SO et AG) acceptent également les paiements après la fin de l'exercice financier jusqu'au 30 juin de l'année suivante.
Un remboursement total ou partiel de l'AGBR à l'entreprise est exclu par la loi. Conformément aux exigences fiscales (DBG, StHG), les cotisations aux fonds de pension ne peuvent être déduites en tant que dépenses professionnelles que si toute utilisation abusive est exclue.

Cela se produit lorsque l'entreprise est liquidée ou reprise.

En cas de liquidation de la société pour cause de faillite, de cessation d'activité ou similaire, un AGBR non utilisé devient un actif non lié ou des fonds libres du fonds de pension. Il est donc distribué en fin de compte aux assurés de l'employeur.
En cas de rachat par une autre société, l'AGBR peut dans la plupart des cas être transféré collectivement à la société absorbante, à condition que cela soit souhaité et que le portefeuille d'assurance précédent y change également.

Le paiement peut être effectué sur notre compte de paiement général avec la mention « Dépôt AGBR » et votre numéro de contrat. L'IBAN se trouve au bas du pied de page du site Web.

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Utilisation de la réserve de cotisations d'employeur (RCE)

En construction