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Practical Income Manual 2021.

C) Transitional regime of reductions applicable to benefits received in the form of capital derived from private social security systems

Important: As of January 1, 2007, the general reduction regime is not applicable to benefits in the form of capital derived from private social security systems, except for those that come from the transitional regime discussed below, with the time limits. that are indicated therein.

  1. C 1. Benefits received in the form of capital derived from collective insurance contracts that implement company pension commitments
  2. C 2. Benefits received in the form of capital derived from other private social security systems (pension plans, social security mutual societies and insured pension plans)
  3. C 3. Temporary limits for the application of reductions of the transitional regime