שיחת ייעוץ חינם

קופות גמל ותיקון 190

גיל הפרישה הוא שלב בחיים שמומלץ להתכונן אליו כמה שיותר זמן מראש. מבחינה פיננסית, זהו גיל שבו רמת ההכנסה בדרך כלל יורדת, ומי שלא עובד תלוי בקצבת הפנסיה שלו.

ישנן כמה דרכים להתכונן מראש לתקופה זו בחיים. אחת מהן היא אפשרות שנוספה לציבור הרחב בשנים האחרונות, והיא פתיחת קופת גמל בהתאם לתיקון 190.

מה מאפשר תיקון 190?

תיקון 190 לפקודת מס הכנסה מאפשר בעצם לכל אדם לפתוח קופת גמל וליהנות מקצבה חודשית פטורה ממס לאחר שהגיע לגיל 60.

בפועל, יוצא שאתם חוסכים כסף כמו עם כל מכשיר פיננסי אחר, אך יש באפשרותכם לממש את הרווחים שלכם באמצעות הוצאת הכספים כקצבה חודשית. קצבה זו תהיה פטורה ממס על פי תיקון 190, וכך בעצם אתם נהנים מהכסף ומהרווחים שצברתם בצורה פטורה ממס.

ישנה גם אפשרות למשוך את הכסף מקופת הגמל באופן חד פעמי ולשלם אחוז מס מופחת לעומת המס הרגיל על רווחי הון. אחוז המס שיידרש, במקרה זה, יהיה מס נומינלי של 15%. המס הקבוע על רווחי הון הוא בשיעור 25%.

יתרונות נוספים של פתיחת קופת גמל על פי תיקון 190

חידוש נוסף בחוק קבע כי במקרה והעמית בקופה נפטר לפני הגיעו לגיל 75 – המוטבים שיורשים את הכסף שבקופה יכולים ליהנות גם הם מהטבות מיסוי. במידה והעמית נפטר לאחר גיל 75, המוטבים יוכלו לקבל הטבת מס לתקופה של שלושה חודשים לאחר הפטירה ועד שהם מושכים את הכספים.

כמובן שרצוי לבחון כל מקרה לגופו. ישנם מכלול שיקולים בפתיחת קופת גמל, וחשוב להכיר את כל התנאים לקבלת ההטבות שמוזכרות כאן. מידע מקצועי ניתן לקבל על ידי יועצים מומחים בתחום.

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