{"id":17692,"date":"2012-04-24T10:59:24","date_gmt":"2012-04-24T08:59:24","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html"},"modified":"2012-12-12T15:40:42","modified_gmt":"2012-12-12T15:40:42","slug":"retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html","title":{"rendered":"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux"},"content":{"rendered":"\n

De nouvelles r\u00e8gles d’imposition s’appliquent aux pensions<\/strong> de retraite facultatives<\/strong> des \u00e9lus locaux per\u00e7ues depuis le 1er janvier 2011 au titre de leurs mandats ant\u00e9rieurs \u00e0 1992. Des modifications applicables d\u00e8s la d\u00e9claration des revenus 2011 imposables en 2012.<\/p>\n

Ainsi, ces pensions, vers\u00e9es par les r\u00e9gimes facultatifs mis en place avant une loi du 3 f\u00e9vrier 1992 relative aux conditions d’exercice des mandats locaux<\/strong>, ne sont plus exon\u00e9r\u00e9es de l’imp\u00f4t sur le revenu (IR).<\/strong><\/p>\n

Cette nouvelle disposition est la cons\u00e9quence de l’entr\u00e9e en vigueur de la loi de finances pour 2011 (article 97), transcrite dans le code g\u00e9n\u00e9ral des imp\u00f4ts (CGI, article 80 undicies B). Ce dernier pr\u00e9cise que ces pensions sont assujetties \u00e0 l’IR \u00ab suivant les r\u00e8gles applicables aux rentes viag\u00e8res constitu\u00e9es \u00e0 titre on\u00e9reux \u00bb. Ces pensions sont donc imposables mais seulement pour une fraction de leur montant, d\u00e9termin\u00e9e en fonction de l’\u00e2ge du b\u00e9n\u00e9ficiaire au moment de son entr\u00e9e en jouissance. Ces fractions s’\u00e9tablissent de la fa\u00e7on suivante :
– 70% si le b\u00e9n\u00e9ficiaire \u00e9tait \u00e2g\u00e9 de moins de 50 ans ;
– 50% si le b\u00e9n\u00e9ficiaire \u00e9tait \u00e2g\u00e9 de 50 \u00e0 59 ans ;
– 40% si le b\u00e9n\u00e9ficiaire \u00e9tait \u00e2g\u00e9 de 60 \u00e0 69 ans ;
– 30% si le b\u00e9n\u00e9ficiaire \u00e9tait \u00e2g\u00e9 de plus de 69 ans.<\/p>\n

Autrement dit, un pourcentage de la pension \u00e9chappe encore \u00e0 l’imp\u00f4t. Ces r\u00e8gles s’appliquent \u00e9galement aux pensions de r\u00e9version vers\u00e9es par ces r\u00e9gimes facultatifs, quelle que soit la date de liquidation de la pension de r\u00e9version. Outre l’imp\u00f4t sur le revenu, ces pensions sont \u00e9galement assujetties \u00e0 la CSG (Contribution sociale g\u00e9n\u00e9ralis\u00e9e) et aux pr\u00e9l\u00e8vements sociaux applicables aux revenus du patrimoine. Par cons\u00e9quent, l’imposition des pensions vers\u00e9s par les r\u00e9gimes facultatifs des \u00e9lus locaux datant d’avant 1992 est dor\u00e9navant identique \u00e0 celle des pensions vers\u00e9es par les r\u00e9gimes instaur\u00e9s apr\u00e8s la loi de f\u00e9vrier 1992, notamment les r\u00e9gimes facultatifs Fonpel et Carel.<\/p>\n

Calcul automatique du montant imposable<\/h2>\n

Le montant de ces pensions facultatives doit \u00eatre inscrit dans la d\u00e9claration par les contribuables sur les cases 1AW \u00e0 1DW de la d\u00e9claration 2012 des revenus n\u00b02042 (Rentes viag\u00e8res \u00e0 titre on\u00e9reux) en fonction de leur \u00e2ge lors de l’entr\u00e9e en jouissance de la rente. \u00ab Le montant imposable \u00e0 l’imp\u00f4t sur le revenu et aux pr\u00e9l\u00e8vements sociaux est calcul\u00e9 automatiquement \u00bb, indique l’administration fiscale.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les pensions de retraite des \u00e9lus locaux, vers\u00e9es par les r\u00e9gimes facultatifs ant\u00e9rieurs \u00e0 1992 et per\u00e7ues depuis le 1er janvier 2011, ne peuvent plus \u00e9chapper compl\u00e8tement \u00e0 l’imp\u00f4t sur le revenu. La loi de finances pour 2011 a mis fin \u00e0 cette d\u00e9rogation. Toutefois, ce r\u00e9gime sp\u00e9cifique favorise encore les \u00e9lus concern\u00e9s (maires, maires adjoints, conseillers municipaux).<\/p>\n","protected":false},"author":13718,"featured_media":17691,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[],"class_list":["post-17692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"acf":[],"yoast_head":"\nRetraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux<\/title>\n<meta name=\"description\" content=\"Les pensions de retraite des \u00e9lus locaux, vers\u00e9es par les r\u00e9gimes facultatifs ant\u00e9rieurs \u00e0 1992 et per\u00e7ues depuis le 1er janvier 2011, ne peuvent plus \u00e9chapper compl\u00e8tement \u00e0 l'imp\u00f4t sur le revenu. La loi de finances pour 2011 a mis fin \u00e0 cette d\u00e9rogation\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux\" \/>\n<meta property=\"og:description\" content=\"Les pensions de retraite des \u00e9lus locaux, vers\u00e9es par les r\u00e9gimes facultatifs ant\u00e9rieurs \u00e0 1992 et per\u00e7ues depuis le 1er janvier 2011, ne peuvent plus \u00e9chapper compl\u00e8tement \u00e0 l'imp\u00f4t sur le revenu. La loi de finances pour 2011 a mis fin \u00e0 cette d\u00e9rogation\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html\" \/>\n<meta property=\"og:site_name\" content=\"Retraite\" \/>\n<meta property=\"article:published_time\" content=\"2012-04-24T08:59:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2012-12-12T15:40:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"480\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"L'\u00e9quipe de r\u00e9daction\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Toutsur\" \/>\n<meta name=\"twitter:site\" content=\"@Toutsur\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"L'\u00e9quipe de r\u00e9daction\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html\"},\"author\":{\"name\":\"L'\u00e9quipe de r\u00e9daction\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/person\/19a038f31d078d13966363e7ab7343c6\"},\"headline\":\"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux\",\"dateModified\":\"2012-12-12T15:40:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html\"},\"wordCount\":444,\"publisher\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html\",\"name\":\"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux\",\"isPartOf\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg\",\"dateModified\":\"2012-12-12T15:40:42+00:00\",\"description\":\"Les pensions de retraite des \u00e9lus locaux, vers\u00e9es par les r\u00e9gimes facultatifs ant\u00e9rieurs \u00e0 1992 et per\u00e7ues depuis le 1er janvier 2011, ne peuvent plus \u00e9chapper compl\u00e8tement \u00e0 l'imp\u00f4t sur le revenu. La loi de finances pour 2011 a mis fin \u00e0 cette d\u00e9rogation\",\"breadcrumb\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#primaryimage\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg\",\"contentUrl\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg\",\"width\":480,\"height\":360,\"caption\":\"Drapeau fran\u00e7ais \u00e0 Strasbourg (Cr\u00e9dit : Tael\/Wikimedia Commons)\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Retrait\u00e9\",\"item\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/c\/retraite\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Fiscalit\u00e9\",\"item\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/c\/retraite\/fiscalite\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#website\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/\",\"name\":\"Retraite\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#organization\",\"name\":\"Tout Sur Mes Finances\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2021\/01\/favicon.png\",\"contentUrl\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2021\/01\/favicon.png\",\"width\":512,\"height\":512,\"caption\":\"Tout Sur Mes Finances\"},\"image\":{\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/Toutsur\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/person\/19a038f31d078d13966363e7ab7343c6\",\"name\":\"L'\u00e9quipe de r\u00e9daction\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5d078ff23d3ce7cd29bc258e76954673?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5d078ff23d3ce7cd29bc258e76954673?s=96&d=mm&r=g\",\"caption\":\"L'\u00e9quipe de r\u00e9daction\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux","description":"Les pensions de retraite des \u00e9lus locaux, vers\u00e9es par les r\u00e9gimes facultatifs ant\u00e9rieurs \u00e0 1992 et per\u00e7ues depuis le 1er janvier 2011, ne peuvent plus \u00e9chapper compl\u00e8tement \u00e0 l'imp\u00f4t sur le revenu. La loi de finances pour 2011 a mis fin \u00e0 cette d\u00e9rogation","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html","og_locale":"fr_FR","og_type":"article","og_title":"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux","og_description":"Les pensions de retraite des \u00e9lus locaux, vers\u00e9es par les r\u00e9gimes facultatifs ant\u00e9rieurs \u00e0 1992 et per\u00e7ues depuis le 1er janvier 2011, ne peuvent plus \u00e9chapper compl\u00e8tement \u00e0 l'imp\u00f4t sur le revenu. La loi de finances pour 2011 a mis fin \u00e0 cette d\u00e9rogation","og_url":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html","og_site_name":"Retraite","article_published_time":"2012-04-24T08:59:24+00:00","article_modified_time":"2012-12-12T15:40:42+00:00","og_image":[{"width":480,"height":360,"url":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg","type":"image\/jpeg"}],"author":"L'\u00e9quipe de r\u00e9daction","twitter_card":"summary_large_image","twitter_creator":"@Toutsur","twitter_site":"@Toutsur","twitter_misc":{"\u00c9crit par":"L'\u00e9quipe de r\u00e9daction","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#article","isPartOf":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html"},"author":{"name":"L'\u00e9quipe de r\u00e9daction","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/person\/19a038f31d078d13966363e7ab7343c6"},"headline":"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux","dateModified":"2012-12-12T15:40:42+00:00","mainEntityOfPage":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html"},"wordCount":444,"publisher":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#organization"},"image":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#primaryimage"},"thumbnailUrl":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg","articleSection":["Fiscalit\u00e9"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html","url":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html","name":"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux","isPartOf":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#primaryimage"},"image":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#primaryimage"},"thumbnailUrl":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg","dateModified":"2012-12-12T15:40:42+00:00","description":"Les pensions de retraite des \u00e9lus locaux, vers\u00e9es par les r\u00e9gimes facultatifs ant\u00e9rieurs \u00e0 1992 et per\u00e7ues depuis le 1er janvier 2011, ne peuvent plus \u00e9chapper compl\u00e8tement \u00e0 l'imp\u00f4t sur le revenu. La loi de finances pour 2011 a mis fin \u00e0 cette d\u00e9rogation","breadcrumb":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#primaryimage","url":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg","contentUrl":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2012\/04\/retraite-drapeau-france.jpg","width":480,"height":360,"caption":"Drapeau fran\u00e7ais \u00e0 Strasbourg (Cr\u00e9dit : Tael\/Wikimedia Commons)"},{"@type":"BreadcrumbList","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/retraites-fin-de-l-exoneration-totale-d-impots-pour-les-pensions-facultatives-des-elus-locaux.html#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.toutsurmesfinances.com\/retraite\/"},{"@type":"ListItem","position":2,"name":"Retrait\u00e9","item":"https:\/\/www.toutsurmesfinances.com\/retraite\/c\/retraite"},{"@type":"ListItem","position":3,"name":"Fiscalit\u00e9","item":"https:\/\/www.toutsurmesfinances.com\/retraite\/c\/retraite\/fiscalite"},{"@type":"ListItem","position":4,"name":"Retraites : fin de l\u2019exon\u00e9ration totale d\u2019imp\u00f4ts pour les pensions facultatives des \u00e9lus locaux"}]},{"@type":"WebSite","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#website","url":"https:\/\/www.toutsurmesfinances.com\/retraite\/","name":"Retraite","description":"","publisher":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.toutsurmesfinances.com\/retraite\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#organization","name":"Tout Sur Mes Finances","url":"https:\/\/www.toutsurmesfinances.com\/retraite\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/logo\/image\/","url":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2021\/01\/favicon.png","contentUrl":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-content\/uploads\/sites\/4\/2021\/01\/favicon.png","width":512,"height":512,"caption":"Tout Sur Mes Finances"},"image":{"@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/Toutsur"]},{"@type":"Person","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/person\/19a038f31d078d13966363e7ab7343c6","name":"L'\u00e9quipe de r\u00e9daction","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.toutsurmesfinances.com\/retraite\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5d078ff23d3ce7cd29bc258e76954673?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5d078ff23d3ce7cd29bc258e76954673?s=96&d=mm&r=g","caption":"L'\u00e9quipe de r\u00e9daction"}}]}},"_links":{"self":[{"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/posts\/17692","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/users\/13718"}],"replies":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/comments?post=17692"}],"version-history":[{"count":1,"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/posts\/17692\/revisions"}],"predecessor-version":[{"id":25829,"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/posts\/17692\/revisions\/25829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/media\/17691"}],"wp:attachment":[{"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/media?parent=17692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/categories?post=17692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.toutsurmesfinances.com\/retraite\/wp-json\/wp\/v2\/tags?post=17692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}