Each month, the “big savings meeting” (capital / radio heritage) answers your questions in the “your questions, our answers” sequence. Our experts – notaries, taxpiens, heritage advisers – support you on all your financial issues. Today, Nathalie wonders if she can use the tax ceiling of their dependent child to deduct from her taxable income the payments made on her retirement savings plan (PER).
Possible for a major child … but more for a minor
The answer actually depends on the age of the child. “If the child is major and always attached to the tax household of his parents, his available tax can be used”confirms Benoist Lombard, president of Maison Laplace and deputy managing director of the Crystal group. Even if the child does not have income, his parents can indeed make payments on a PER open to his name, and benefit from the deduction supplement corresponding to his own ceiling. Since the dependent child has no professional income, they will be able to deduct at least 4,637 euros per year.
On the other hand, this possibility no longer concerns minor children since January 1, 2024. A reform has indeed eliminated the possibility of deduce the payments made on the PER of a minor child. It is simply no longer possible, for parents, to open a PER in the name of one of their minor child. In summary: Parents can still take advantage of the tax ceiling of their dependent child if he is of age and attached to their tax household, but this option is now excluded for minor children.
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