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III samba maksustamine

Published on: Published in: Veebipäringud
Kas oskate öelda, mis tingimustel on III samba väljamaksed maksuvabad või maksumääraga 10% (olen 64)? Ega selline „likviidsusjuhtimine“ vist ei toimi, kui nt 2018. a teen III samba pensionifondi sissemakse 6000 eurot, saan tuludeklaratsiooniga 2019. a tagasi 1000 eurot, võtan 2019. a fondist 6000 eurot välja (maksuvabalt?), maksan hiljem 2019. a 6000 eurot uuesti sisse, saan tuludeklaratsiooniga 2020. a tagasi 1000 eurot jne jne. Et justkui „teeniks“ iga aasta sama raha pööritamisega 20%. Või siis 10%, kui maksustataks 10%-ga (20-10).

Vallaste ja Partnerid Blog

Vastus:

Kirjeldatud likviidsusjuhtimine ei toimi. III sambast võib pensionilisa saada kas pensionifondi väljamaksena või täiendava kogumispensioni kindlustuslepingu alusel tehtavate väljamaksetena või ka mõlemast allikast üheaegselt.

Sissemaksete maksustamisest

III samba pensionifondi sissemakset ei saa oma maksustatavast tulust maha arvata.

Maksustamisperioodi tulust saab maha arvata täiendava kogumispensioni kindlustuslepingu alusel kindlustusandjale maksustamisperioodi jooksul tasutud kindlustusmaksete selle osa, mille eesmärk on tagada kindlustussumma maksmine kindlustuspensionina. Kindlustuspension on perioodiliste väljamaksete jada, kusjuures makseid ei tehta harvemini kui kord kolme kuu järel. Antud juhul ei saa ka kindlustusmaksena kindlustusandjale makstavat summat maksustatavast tulust maha arvata, kuna makse eesmärk ei ole kindlustuspensioni tagamine.

Väljamaksete maksustamisest

Kindlustuspensioni väljamaksed on maksuvabad tingimusel, et neid tehakse täiendava kogumispensioni kindlustuslepingu alusel võrdsete või suurenevate summadena vähemalt üks kord kolme kuu jooksul kuni kindlustusvõtja surmani.

10%-lise määraga maksustatakse täiendava kogumispensioni kindlustuslepingu alusel tehtavad väljamaksed alates kindlustusvõtja 55-aastaseks saamisest, kuid mitte enne viie aasta möödumist lepingu sõlmimisest. Maksed ei pea olema võrdse suurusega, st pensioni võib välja võtta ka ühe korraga.

Lõpuks, kui pensionifondi saab igaüks teha sissemakseid oma äranägemise järgi, siis kindlustuslepingu puhul kehtestab mängureeglid kindlustusandja.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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