{"id":6050,"date":"2026-06-04T09:24:12","date_gmt":"2026-06-04T07:24:12","guid":{"rendered":"https:\/\/www.omnitrust.lu\/?p=6050"},"modified":"2026-06-04T09:24:13","modified_gmt":"2026-06-04T07:24:13","slug":"rcpi","status":"publish","type":"post","link":"https:\/\/www.omnitrust.lu\/fr\/blog\/rcpi\/","title":{"rendered":"Le r\u00e9gime compl\u00e9mentaire de pension pour ind\u00e9pendants (RCPi)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6050\" class=\"elementor elementor-6050\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d4a69dd e-flex e-con-boxed e-con e-parent\" data-id=\"3d4a69dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61f380da elementor-widget elementor-widget-text-editor\" data-id=\"61f380da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\">Depuis le 1<sup>er<\/sup>\u00a0janvier 2019, les ind\u00e9pendants et professions lib\u00e9rales peuvent se constituer une retraite compl\u00e9mentaire dans un cadre fiscal encadr\u00e9 et avantageux. Voici comment fonctionne ce r\u00e9gime et ce qu\u2019il repr\u00e9sente concr\u00e8tement pour un ind\u00e9pendant \u00e9tabli au Luxembourg.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-516abcc elementor-widget elementor-widget-heading\" data-id=\"516abcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ce qu\u2019est le RCPi<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23962cd elementor-widget elementor-widget-text-editor\" data-id=\"23962cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le RCPi est le\u00a0<strong>deuxi\u00e8me pilier<\/strong>\u00a0du syst\u00e8me de pr\u00e9voyance-vieillesse luxembourgeois, ouvert aux travailleurs ind\u00e9pendants. Il compl\u00e8te la pension l\u00e9gale du premier pilier (CNAP), qui est plafonn\u00e9e, et se place avant l\u2019\u00e9pargne individuelle du troisi\u00e8me pilier.<\/p>\n<p>Le r\u00e9gime a \u00e9t\u00e9 instaur\u00e9 par la\u00a0<strong>loi du 1<sup>er<\/sup>\u00a0ao\u00fbt 2018<\/strong>, qui a modifi\u00e9 la loi du 8 juin 1999 (LRCP) et la loi concernant l\u2019imp\u00f4t sur le revenu (LIR). Les r\u00e9gimes sont\u00a0<strong>propos\u00e9s par des assureurs ou gestionnaires de fonds de pension agr\u00e9\u00e9s<\/strong>\u00a0par l\u2019Inspection g\u00e9n\u00e9rale de la s\u00e9curit\u00e9 sociale (IGSS).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02f18fa elementor-widget elementor-widget-heading\" data-id=\"02f18fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qui est \u00e9ligible<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b31fd9f elementor-widget elementor-widget-text-editor\" data-id=\"b31fd9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Toute personne physique qui r\u00e9side et travaille pour son propre compte au Luxembourg :<\/p>\n<ul>\n<li>les\u00a0<strong>ind\u00e9pendants<\/strong>\u00a0(artisans, commer\u00e7ants) ;<\/li>\n<li>les\u00a0<strong>professions lib\u00e9rales<\/strong>\u00a0;<\/li>\n<li>les personnes cumulant activit\u00e9 ind\u00e9pendante et salari\u00e9e ;<\/li>\n<li>les g\u00e9rants associ\u00e9s de SARL d\u00e9tenant plus de 25 % et les administrateurs de SA, sous conditions.<\/li>\n<\/ul>\n<p>Le statut et l\u2019\u00e9ligibilit\u00e9 sont appr\u00e9ci\u00e9s au regard de la LRCP et v\u00e9rifi\u00e9s par le CCSS et l\u2019ACD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae80f7b elementor-widget elementor-widget-heading\" data-id=\"ae80f7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment il fonctionne<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eb9e2a elementor-widget elementor-widget-html\" data-id=\"7eb9e2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n  .omni-schema { border: 1px solid #DDD; border-radius: 6px; padding: 16px 16px 12px; background: #FFF; font-family: 'Avenir LT', 'Avenir', 'Montserrat', system-ui, Arial, sans-serif; font-size: 12px; }\r\n  .omni-schema-title { font-size: 10px; font-weight: 700; letter-spacing: .8px; text-transform: uppercase; color: #595959; margin-bottom: 12px; text-align: center; }\r\n  .omni-flow { display: flex; flex-direction: column; gap: 0; align-items: center; }\r\n  .omni-node { border-radius: 6px; padding: 8px 14px; text-align: center; width: 100%; max-width: 560px; }\r\n  .omni-node-title { font-weight: 800; font-size: 12px; margin-bottom: 1px; }\r\n  .omni-node-sub { font-size: 10.5px; line-height: 1.32; }\r\n  .omni-node-orange { background: #ff5800; color: #fff; }\r\n  .omni-node-orange .omni-node-sub { color: #fff; }\r\n  .omni-node-dark { background: #000; color: #fff; }\r\n  .omni-node-dark .omni-node-sub { color: #e6e6e6; }\r\n  .omni-node-grey { background: #F2F2F2; color: #000; border: 1px solid #DDD; }\r\n  .omni-node-grey .omni-node-sub { color: #595959; }\r\n  .omni-arrow { color: #ff5800; font-size: 16px; line-height: 1; margin: 4px 0; font-weight: 700; }\r\n  .omni-branch { display: flex; gap: 12px; width: 100%; max-width: 560px; justify-content: center; }\r\n  .omni-branch .omni-node { flex: 1; }\r\n  .omni-tax-strip { display: flex; gap: 12px; width: 100%; max-width: 560px; margin-top: 3px; }\r\n  .omni-tax-box { flex: 1; border: 1px dashed #ff5800; border-radius: 6px; padding: 7px 11px; font-size: 10.5px; line-height: 1.34; }\r\n  .omni-tax-box b { display: block; color: #ff5800; font-size: 9.5px; letter-spacing: .4px; text-transform: uppercase; margin-bottom: 2px; }\r\n<\/style>\r\n\r\n<div class=\"omni-schema\">\r\n  <div class=\"omni-schema-title\">M\u00e9canique du RCPi &mdash; de la cotisation \u00e0 la prestation<\/div>\r\n  <div class=\"omni-flow\">\r\n    <div class=\"omni-node omni-node-orange\">\r\n      <div class=\"omni-node-title\">L'ind\u00e9pendant verse une prime<\/div>\r\n      <div class=\"omni-node-sub\">Montant et rythme adaptables chaque ann\u00e9e &mdash; prime p\u00e9riodique d\u00e8s 100 \u20ac\/mois, versements libres possibles<\/div>\r\n    <\/div>\r\n    <div class=\"omni-arrow\">&#9660;<\/div>\r\n    <div class=\"omni-branch\">\r\n      <div class=\"omni-node omni-node-grey\">\r\n        <div class=\"omni-node-title\">Prime retraite<\/div>\r\n        <div class=\"omni-node-sub\">Assurance-vie classique \u00e0 taux garanti ou unit\u00e9s de compte (unit-linked, jusqu'\u00e0 4 fonds)<\/div>\r\n      <\/div>\r\n      <div class=\"omni-node omni-node-grey\">\r\n        <div class=\"omni-node-title\">Primes risques<\/div>\r\n        <div class=\"omni-node-sub\">D\u00e9c\u00e8s &amp; d\u00e9c\u00e8s accidentel &middot; rente d'invalidit\u00e9 &middot; exon\u00e9ration des primes en cas d'invalidit\u00e9<\/div>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"omni-arrow\">&#9660;<\/div>\r\n    <div class=\"omni-tax-strip\">\r\n      <div class=\"omni-tax-box\"><b>Fiscalit\u00e9 \u00e0 l'entr\u00e9e<\/b>Prime retraite d\u00e9ductible comme d\u00e9pense sp\u00e9ciale (jusqu'\u00e0 20 % du revenu net), puis imposition forfaitaire lib\u00e9ratoire de <strong>20,9 %<\/strong> (20 % + 0,9 % taxe r\u00e9mun\u00e9ratoire). Primes risques enti\u00e8rement d\u00e9ductibles.<\/div>\r\n      <div class=\"omni-tax-box\"><b>Fiscalit\u00e9 \u00e0 la sortie<\/b>Prestation retraite servie <strong>nette d'imp\u00f4t sur le revenu<\/strong> (l'imposition a d\u00e9j\u00e0 eu lieu \u00e0 l'entr\u00e9e). Seule l'assurance d\u00e9pendance de 1,4 % reste retenue au versement.<\/div>\r\n    <\/div>\r\n    <div class=\"omni-arrow\">&#9660;<\/div>\r\n    <div class=\"omni-node omni-node-dark\">\r\n      <div class=\"omni-node-title\">Prestations au terme<\/div>\r\n      <div class=\"omni-node-sub\">Capital ou rente retraite &middot; capital d\u00e9c\u00e8s au profit des b\u00e9n\u00e9ficiaires d\u00e9sign\u00e9s &middot; rente d'invalidit\u00e9 en cas d'al\u00e9a<\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ec3cd7 elementor-widget elementor-widget-heading\" data-id=\"2ec3cd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le cadre fiscal en bref<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08d85c9 elementor-widget elementor-widget-text-editor\" data-id=\"08d85c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><strong>D\u00e9duction<\/strong>\u00a0: primes retraite d\u00e9ductibles comme d\u00e9penses sp\u00e9ciales (article 110, n\u00b0 3a LIR), \u00e0 hauteur de\u00a0<strong>20 % du revenu net annuel<\/strong>.<\/li>\n<li><strong>Imposition \u00e0 l\u2019entr\u00e9e<\/strong>\u00a0:\u00a0<strong>20,9 %<\/strong>\u00a0pr\u00e9lev\u00e9s \u00e0 la source (20 % d\u2019imp\u00f4t forfaitaire lib\u00e9ratoire + 0,9 % de taxe r\u00e9mun\u00e9ratoire).<\/li>\n<li><strong>Exon\u00e9ration \u00e0 la sortie<\/strong>\u00a0: prestation non soumise \u00e0 l\u2019imp\u00f4t sur le revenu ; seule l\u2019assurance d\u00e9pendance (1,4 % \u00e0 ce jour) est retenue.<\/li>\n<li><strong>Couvertures risques<\/strong>\u00a0: primes d\u00e9c\u00e8s et invalidit\u00e9 int\u00e9gralement d\u00e9ductibles.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6acfc85 elementor-widget elementor-widget-heading\" data-id=\"6acfc85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple chiffr\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0817e2a elementor-widget elementor-widget-text-editor\" data-id=\"0817e2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Un ind\u00e9pendant souhaite affecter\u00a0<strong>10 000 \u20ac<\/strong>\u00a0de revenu professionnel \u00e0 sa pr\u00e9voyance retraite. La comparaison oppose le passage par le RCPi \u00e0 la conservation de ce montant en revenu imposable. Le taux marginal d\u2019imposition est\u00a0<strong>suppos\u00e9 \u00e0 42 %<\/strong>\u00a0\u00e0 titre d\u2019illustration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b742d47 elementor-widget elementor-widget-html\" data-id=\"b742d47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\r\n  .omni-table { border-collapse: collapse; width: 100%; margin: 9px 0; font-size: 12px; font-family: 'Avenir LT', 'Avenir', 'Montserrat', system-ui, Arial, sans-serif; }\r\n  .omni-table thead th { background: #ff5800; color: #fff; font-weight: 700; text-align: left; padding: 7px 11px; }\r\n  .omni-table tbody td { padding: 6px 11px; border: 1px solid #DDD; }\r\n  .omni-table tbody tr:nth-child(even) { background: #F8F8F8; }\r\n  .omni-table td.omni-num { text-align: right; white-space: nowrap; font-variant-numeric: tabular-nums; }\r\n  .omni-table .omni-row-total td { font-weight: 800; background: #000; color: #fff; border-color: #000; }\r\n  .omni-table .omni-row-total td.omni-num { color: #fff; }\r\n  .omni-encadre { background: #F2F2F2; border-left: 3px solid #ff5800; padding: 10px 14px; font-size: 12px; margin: 10px 0 0; line-height: 1.4; font-family: 'Avenir LT', 'Avenir', 'Montserrat', system-ui, Arial, sans-serif; }\r\n<\/style>\r\n\r\n<table class=\"omni-table\">\r\n  <thead>\r\n    <tr>\r\n      <th>Pour 10 000 \u20ac de revenu affect\u00e9s<\/th>\r\n      <th>Via le RCPi<\/th>\r\n      <th>Conserv\u00e9 en revenu imposable<\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n    <tr><td>Montant affect\u00e9<\/td><td class=\"omni-num\">10 000 \u20ac<\/td><td class=\"omni-num\">10 000 \u20ac<\/td><\/tr>\r\n    <tr><td>Imposition applicable<\/td><td class=\"omni-num\">20,9 % (forfaitaire lib\u00e9ratoire)<\/td><td class=\"omni-num\">42 % (taux marginal)<\/td><\/tr>\r\n    <tr><td>Charge fiscale imm\u00e9diate<\/td><td class=\"omni-num\">2 090 \u20ac<\/td><td class=\"omni-num\">4 200 \u20ac<\/td><\/tr>\r\n    <tr><td>Imposition au terme<\/td><td class=\"omni-num\">Aucune (hors d\u00e9pendance 1,4 %)<\/td><td class=\"omni-num\">Revenus de placement imposables<\/td><\/tr>\r\n    <tr class=\"omni-row-total\"><td>Affect\u00e9 \u00e0 la retraite \/ disponible<\/td><td class=\"omni-num\">7 910 \u20ac capitalis\u00e9s<\/td><td class=\"omni-num\">5 800 \u20ac en cash<\/td><\/tr>\r\n  <\/tbody>\r\n<\/table>\r\n<div class=\"omni-encadre\">\u00c0 taux marginal de 42 %, l'orientation vers le RCPi repr\u00e9sente une <strong>\u00e9conomie fiscale imm\u00e9diate d'environ 2 110 \u20ac<\/strong> pour 10 000 \u20ac affect\u00e9s, \u00e0 laquelle s'ajoute une prestation servie nette d'imp\u00f4t sur le revenu au terme. L'\u00e9cart s'accro\u00eet \u00e0 mesure que le taux marginal est \u00e9lev\u00e9 (jusqu'\u00e0 environ 45,78 % au sommet du bar\u00e8me).<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae4fc6f elementor-widget elementor-widget-text-editor\" data-id=\"ae4fc6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Note d\u2019information \u00e0 caract\u00e8re g\u00e9n\u00e9ral, sans valeur d\u2019avis individualis\u00e9. Les taux, seuils et plafonds cit\u00e9s (d\u00e9ductibilit\u00e9 de 20 % du revenu net, imposition lib\u00e9ratoire de 20,9 %, assurance d\u00e9pendance de 1,4 %) refl\u00e8tent le cadre en vigueur tel que connu en 2025 et sont susceptibles d\u2019\u00e9voluer ; le taux marginal de 42 % retenu dans l\u2019exemple est une hypoth\u00e8se illustrative. Le r\u00e9gime est souscrit aupr\u00e8s d\u2019un assureur ou d\u2019un gestionnaire de fonds de pension agr\u00e9\u00e9 ; notre intervention porte sur le conseil, le calcul de l\u2019impact fiscal et le suivi. Nous restons \u00e0 votre enti\u00e8re disposition pour tout compl\u00e9ment.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er\u00a0janvier 2019, les ind\u00e9pendants et professions lib\u00e9rales peuvent se constituer une retraite compl\u00e9mentaire dans un cadre fiscal encadr\u00e9 et avantageux. Voici comment fonctionne ce r\u00e9gime et ce qu\u2019il repr\u00e9sente concr\u00e8tement pour un ind\u00e9pendant \u00e9tabli au Luxembourg. Ce qu\u2019est le RCPi Le RCPi est le\u00a0deuxi\u00e8me pilier\u00a0du syst\u00e8me de pr\u00e9voyance-vieillesse luxembourgeois, ouvert aux travailleurs ind\u00e9pendants. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6058,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"service_lie":[29],"type_contenu":[25],"class_list":["post-6050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","service_lie-rh_payroll","type_contenu-publication"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts\/6050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/comments?post=6050"}],"version-history":[{"count":0,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/posts\/6050\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/media\/6058"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/media?parent=6050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/categories?post=6050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/tags?post=6050"},{"taxonomy":"service_lie","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/service_lie?post=6050"},{"taxonomy":"type_contenu","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/fr\/wp-json\/wp\/v2\/type_contenu?post=6050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}