1. Pensions, retirements and life annuities
Pensions, retirements and life annuities free of charge benefit from a reduction of 10% with a minimum and a maximum fixed each year.
If part of the pension is paid in kind (housing, electricity, etc.), its amount must be estimated according to the Social Security tariff.
In this case, the food is assessed according to a scale fixed each year;
The accommodation is assessed according to a monthly scale whose rates vary according to the remuneration of the beneficiaries and the number of rooms in the accommodation concerned.
On the other hand, the following are exempt:
- the combatant’s mutual pension within certain limits,
- military pensions for invalidity and war victims,
- the allowance for old salaried workers,
- the additional allowance from the Old Age Solidarity Fund,
- the personalized allowance for autonomy,
- temporary allowances, benefits and life annuities paid for accidents at work or occupational diseases,
- the increase for assistance from a third party,
- the increase for dependents,
- the allowance for disabled adults,
- the benefit corresponding to the sums deducted for taking in a person over the age of 75 under one’s roof.
2. Amounts received for consideration
These are rents received in return for the disposal of capital or property.
The taxable sums correspond to a fraction of the annual gross amount of the annuity varying according to the age of the annuitant when the annuity begins.