{"id":1244,"date":"2026-01-12T08:09:41","date_gmt":"2026-01-12T08:09:41","guid":{"rendered":"http:\/\/invexa.ch\/?p=1244"},"modified":"2026-01-12T13:01:34","modified_gmt":"2026-01-12T13:01:34","slug":"impot-sur-le-retrait-du-2eme-pilier-lpp","status":"publish","type":"post","link":"https:\/\/invexa.ch\/en\/pension\/tax-on-2nd-pillar-lpp-withdrawals\/","title":{"rendered":"Tax on 2nd pillar (BVG) withdrawals in 2026"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1244\" class=\"elementor elementor-1244\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-540bfae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"540bfae\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-65b030a\" data-id=\"65b030a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-984c068 elementor-widget elementor-widget-heading\" data-id=\"984c068\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How are BVG lump-sum benefits taxed?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd06171 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fd06171\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In Switzerland, <strong>lump-sum benefits<\/strong> from pension funds (such as the 2nd pillar) are taxed at a reduced rate, corresponding to <strong>1\/5<\/strong> of the usual tax rate in most cantons.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The tax is collected by the <strong>canton of residence<\/strong>. A copy of the pension fund statement should be sent to the cantonal tax authorities.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Persons domiciled abroad are taxed directly <strong>at the source<\/strong> in Switzerland.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3695ee9 elementor-widget elementor-widget-heading\" data-id=\"3695ee9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taxation of buybacks<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01b54d5 elementor-widget elementor-widget-text-editor\" data-id=\"01b54d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\" data-start=\"0\" data-end=\"329\">A buy-in to the 2nd pillar allows you to fill gaps in your pension coverage. It is made directly with your <strong>pension fund<\/strong>, which will inform you of the amount you can buy in.<\/p><p class=\"translation-block\" data-start=\"331\" data-end=\"579\">Buybacks are <strong>100% tax-deductible<\/strong>, but to fully benefit from them, you must not <strong><a href=\"https:\/\/invexa.ch\/en\/pension\/swiss-2nd-pillar-withdrawal-conditions\/\" target=\"_self\">withdraw your BVG capital<\/a><\/strong> within the following <strong>3 years<\/strong>. In case of early withdrawal, the tax authorities will <strong>revoke the deduction<\/strong> by issuing a tax reassessment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10d6bdc elementor-widget elementor-widget-heading\" data-id=\"10d6bdc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax on 2nd pillar withdrawals: rates by canton<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaa48c elementor-widget elementor-widget-text-editor\" data-id=\"bcaa48c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The table below provides a <strong>detailed comparison of the tax rates applied to the withdrawal of LPP capital<\/strong> (also applicable to <strong>pillar 3a withdrawals<\/strong>) across all <strong>26 Swiss cantons<\/strong>. The data is calculated for the 2025 tax year and reflects the situation of a single 65-year-old man with no dependent children and no religious affiliation.<\/p><p class=\"translation-block\">We have selected realistic withdrawal amounts ranging from <strong>50,000 CHF to 2,000,000 CHF<\/strong>, allowing you to estimate the tax applicable to your situation. The indicated rates include all taxes (federal, cantonal, and municipal).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c431680 elementor-widget elementor-widget-html\" data-id=\"c431680\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"table-wrap\">\n  <table class=\"funds-table\">\n    <colgroup>\n      <col class=\"col-canton\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n    <\/colgroup>\n    <thead>\n      <tr>\n        <th>Canton, Commune<\/th>\n        <th>50'000<\/th>\n        <th>100'000<\/th>\n        <th>200'000<\/th>\n        <th>300'000<\/th>\n        <th>500'000<\/th>\n        <th>1 mio<\/th>\n        <th>2 mio<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>Aargau (Aarau)<\/td>\n        <td>3.2 %<\/td>\n        <td>4.9 %<\/td>\n        <td>6.57 %<\/td>\n        <td>7.43 %<\/td>\n        <td>8.3 %<\/td>\n        <td>8.8 %<\/td>\n        <td>9.0 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Appenzell Inner-Rhodes (Appenzell)<\/td>\n        <td>2.4 %<\/td>\n        <td>3.3 %<\/td>\n        <td>4.33 %<\/td>\n        <td>4.78 %<\/td>\n        <td>5.2 %<\/td>\n        <td>5.3 %<\/td>\n        <td>5.3 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Appenzell Ausserrhoden (Herisau)<\/td>\n        <td>7.6 %<\/td>\n        <td>8.0 %<\/td>\n        <td>8.69 %<\/td>\n        <td>9.14 %<\/td>\n        <td>9.9 %<\/td>\n        <td>11.1 %<\/td>\n        <td>11.7 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Bern (Bern)<\/td>\n        <td>3.6 %<\/td>\n        <td>4.7 %<\/td>\n        <td>6.04 %<\/td>\n        <td>6.97 %<\/td>\n        <td>8.4 %<\/td>\n        <td>9.7 %<\/td>\n        <td>10.5 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Basel-Landschaft (Liestal)<\/td>\n        <td>3.5 %<\/td>\n        <td>3.9 %<\/td>\n        <td>4.59 %<\/td>\n        <td>5.04 %<\/td>\n        <td>6.7 %<\/td>\n        <td>9.6 %<\/td>\n        <td>9.7 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Basel-Stadt (Basel)<\/td>\n        <td>3.7 %<\/td>\n        <td>5.3 %<\/td>\n        <td>7.67 %<\/td>\n        <td>8.66 %<\/td>\n        <td>9.5 %<\/td>\n        <td>10.0 %<\/td>\n        <td>10.1 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Fribourg (Fribourg)<\/td>\n        <td>2.0 %<\/td>\n        <td>3.3 %<\/td>\n        <td>5.79 %<\/td>\n        <td>7.74 %<\/td>\n        <td>9.3 %<\/td>\n        <td>10.4 %<\/td>\n        <td>10.9 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Geneva (Geneva)<\/td>\n        <td>2.9 %<\/td>\n        <td>4.6 %<\/td>\n        <td>5.73 %<\/td>\n        <td>6.57 %<\/td>\n        <td>7.8 %<\/td>\n        <td>8.5 %<\/td>\n        <td>8.7 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Glarus (Glarus)<\/td>\n        <td>4.8 %<\/td>\n        <td>5.2 %<\/td>\n        <td>5.92 %<\/td>\n        <td>6.37 %<\/td>\n        <td>6.7 %<\/td>\n        <td>6.9 %<\/td>\n        <td>6.9 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Grisons (Chur)<\/td>\n        <td>2.9 %<\/td>\n        <td>3.2 %<\/td>\n        <td>4.04 %<\/td>\n        <td>4.49 %<\/td>\n        <td>5.7 %<\/td>\n        <td>5.9 %<\/td>\n        <td>5.9 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Jura (Del\u00e9mont)<\/td>\n        <td>5.4 %<\/td>\n        <td>6.2 %<\/td>\n        <td>8.02 %<\/td>\n        <td>8.92 %<\/td>\n        <td>9.7 %<\/td>\n        <td>10.1 %<\/td>\n        <td>10.2 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Lucerne (Luzern)<\/td>\n        <td>3.8 %<\/td>\n        <td>5.1 %<\/td>\n        <td>5.07 %<\/td>\n        <td>5.71 %<\/td>\n        <td>8.0 %<\/td>\n        <td>8.4 %<\/td>\n        <td>8.5 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Neuch\u00e2tel (Neuch\u00e2tel)<\/td>\n        <td>4.9 %<\/td>\n        <td>5.7 %<\/td>\n        <td>7.51 %<\/td>\n        <td>8.01 %<\/td>\n        <td>8.5 %<\/td>\n        <td>8.8 %<\/td>\n        <td>8.8 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Nidwalden (Stans)<\/td>\n        <td>2.7 %<\/td>\n        <td>3.7 %<\/td>\n        <td>4.74 %<\/td>\n        <td>5.19 %<\/td>\n        <td>5.6 %<\/td>\n        <td>5.7 %<\/td>\n        <td>5.7 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Obwalden (Sarnen)<\/td>\n        <td>5.4 %<\/td>\n        <td>5.8 %<\/td>\n        <td>6.41 %<\/td>\n        <td>6.86 %<\/td>\n        <td>7.3 %<\/td>\n        <td>7.5 %<\/td>\n        <td>7.5 %<\/td>\n      <\/tr>\n      <tr>\n        <td>St. Gallen (St. Gallen)<\/td>\n        <td>5.5 %<\/td>\n        <td>5.9 %<\/td>\n        <td>6.64 %<\/td>\n        <td>7.09 %<\/td>\n        <td>7.5 %<\/td>\n        <td>7.6 %<\/td>\n        <td>7.6 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Schaffhausen (Schaffhausen)<\/td>\n        <td>2.1 %<\/td>\n        <td>3.3 %<\/td>\n        <td>4.52 %<\/td>\n        <td>5.01 %<\/td>\n        <td>5.5 %<\/td>\n        <td>5.7 %<\/td>\n        <td>5.7 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Solothurn<\/td>\n        <td>3.5 %<\/td>\n        <td>5.0 %<\/td>\n        <td>6.54 %<\/td>\n        <td>7.26 %<\/td>\n        <td>7.7 %<\/td>\n        <td>7.8 %<\/td>\n        <td>7.8 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Schwyz (Schwyz)<\/td>\n        <td>1.3 %<\/td>\n        <td>2.4 %<\/td>\n        <td>4.36 %<\/td>\n        <td>5.97 %<\/td>\n        <td>8.5 %<\/td>\n        <td>10.4 %<\/td>\n        <td>10.4 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Thurgau (Frauenfeld)<\/td>\n        <td>6.2 %<\/td>\n        <td>6.6 %<\/td>\n        <td>7.36 %<\/td>\n        <td>7.81 %<\/td>\n        <td>8.2 %<\/td>\n        <td>8.4 %<\/td>\n        <td>8.4 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Ticino (Bellinzona)<\/td>\n        <td>4.0 %<\/td>\n        <td>4.4 %<\/td>\n        <td>5.15 %<\/td>\n        <td>5.60 %<\/td>\n        <td>7.3 %<\/td>\n        <td>8.1 %<\/td>\n        <td>8.1 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Uri (Altdorf)<\/td>\n        <td>3.9 %<\/td>\n        <td>4.3 %<\/td>\n        <td>5.00 %<\/td>\n        <td>5.45 %<\/td>\n        <td>5.8 %<\/td>\n        <td>6.0 %<\/td>\n        <td>6.0 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Vaud (Lausanne)<\/td>\n        <td>3.4 %<\/td>\n        <td>4.6 %<\/td>\n        <td>6.36 %<\/td>\n        <td>7.40 %<\/td>\n        <td>8.4 %<\/td>\n        <td>9.1 %<\/td>\n        <td>9.3 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Valais (Sion)<\/td>\n        <td>4.4 %<\/td>\n        <td>4.8 %<\/td>\n        <td>5.50 %<\/td>\n        <td>6.72 %<\/td>\n        <td>9.1 %<\/td>\n        <td>10.3 %<\/td>\n        <td>10.3 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Zug (Zug)<\/td>\n        <td>1.8 %<\/td>\n        <td>2.9 %<\/td>\n        <td>4.17 %<\/td>\n        <td>4.99 %<\/td>\n        <td>5.8 %<\/td>\n        <td>6.3 %<\/td>\n        <td>6.4 %<\/td>\n      <\/tr>\n      <tr>\n        <td>Zurich (Z\u00fcrich)<\/td>\n        <td>4.5 %<\/td>\n        <td>4.9 %<\/td>\n        <td>5.63 %<\/td>\n        <td>6.08 %<\/td>\n        <td>7.2 %<\/td>\n        <td>11.2 %<\/td>\n        <td>15.8 %<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0713f3f elementor-widget elementor-widget-text-editor\" data-id=\"0713f3f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Source: <a href=\"https:\/\/swisstaxcalculator.estv.admin.ch\/#\/calculator\/capital-payment\" target=\"_blank\" rel=\"noopener\">Federal Tax Administration (FTA), Tax simulator<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6ade20 elementor-widget elementor-widget-heading\" data-id=\"e6ade20\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Example of tax on 2nd pillar withdrawals in French-speaking cantons<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9dcffc0 elementor-widget elementor-widget-heading\" data-id=\"9dcffc0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Canton of Geneva, commune of Geneva<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ce9d6c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce9d6c7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-2b8a01e\" data-id=\"2b8a01e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ca361a elementor-widget elementor-widget-text-editor\" data-id=\"9ca361a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Withdrawal amount<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-6a8a6fc\" data-id=\"6a8a6fc\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c334781 elementor-widget elementor-widget-text-editor\" data-id=\"c334781\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 50,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-7cdcb80\" data-id=\"7cdcb80\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bfec25c elementor-widget elementor-widget-text-editor\" data-id=\"bfec25c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 100,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-4250451\" data-id=\"4250451\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a237648 elementor-widget elementor-widget-text-editor\" data-id=\"a237648\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 250,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-e50fd28\" data-id=\"e50fd28\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a60155 elementor-widget elementor-widget-text-editor\" data-id=\"8a60155\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 500,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-6da5755\" data-id=\"6da5755\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f17cfe elementor-widget elementor-widget-text-editor\" data-id=\"8f17cfe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 1,000,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-eaaf7e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eaaf7e5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-46457d1\" data-id=\"46457d1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ef66a9 elementor-widget elementor-widget-text-editor\" data-id=\"9ef66a9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Single person<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-06f354f\" data-id=\"06f354f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6159b9 elementor-widget elementor-widget-text-editor\" data-id=\"f6159b9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1'457.55 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-678eadc\" data-id=\"678eadc\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3fe650 elementor-widget elementor-widget-text-editor\" data-id=\"c3fe650\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 4'620.85<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-f87fcc4\" data-id=\"f87fcc4\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-beb4a3d elementor-widget elementor-widget-text-editor\" data-id=\"beb4a3d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 16,725.40<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-21ec6ed\" data-id=\"21ec6ed\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-745f345 elementor-widget elementor-widget-text-editor\" data-id=\"745f345\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>39,272.85 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-bfe0edc\" data-id=\"bfe0edc\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a11d52b elementor-widget elementor-widget-text-editor\" data-id=\"a11d52b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 84,957.70<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-53f6feb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53f6feb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-1827c04\" data-id=\"1827c04\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aadefb3 elementor-widget elementor-widget-text-editor\" data-id=\"aadefb3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Married person<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-b08c189\" data-id=\"b08c189\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abd0c78 elementor-widget elementor-widget-text-editor\" data-id=\"abd0c78\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>464.70 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-da218c9\" data-id=\"da218c9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef4294d elementor-widget elementor-widget-text-editor\" data-id=\"ef4294d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 3,126.60<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-003f29e\" data-id=\"003f29e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac9fba7 elementor-widget elementor-widget-text-editor\" data-id=\"ac9fba7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 14,622.80<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-a10a59f\" data-id=\"a10a59f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc1dd80 elementor-widget elementor-widget-text-editor\" data-id=\"bc1dd80\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 35,746.50<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-3637629\" data-id=\"3637629\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7073a9b elementor-widget elementor-widget-text-editor\" data-id=\"7073a9b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 80,379.30<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-d972df2 elementor-widget elementor-widget-heading\" data-id=\"d972df2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Canton of Vaud, municipality of Lausanne<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ae22b7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae22b7c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-4f2a7bd\" data-id=\"4f2a7bd\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bcdf4cb elementor-widget elementor-widget-text-editor\" data-id=\"bcdf4cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Withdrawal amount<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-7f0c898\" data-id=\"7f0c898\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b453fb elementor-widget elementor-widget-text-editor\" data-id=\"5b453fb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 50,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-1f99dfe\" data-id=\"1f99dfe\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-acd72e9 elementor-widget elementor-widget-text-editor\" data-id=\"acd72e9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 100,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-7e77b3e\" data-id=\"7e77b3e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a337b5 elementor-widget elementor-widget-text-editor\" data-id=\"8a337b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 250,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-0182586\" data-id=\"0182586\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4366a9 elementor-widget elementor-widget-text-editor\" data-id=\"d4366a9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 500,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-05738c6\" data-id=\"05738c6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de8499b elementor-widget elementor-widget-text-editor\" data-id=\"de8499b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 1,000,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a5fc072 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5fc072\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-9054098\" data-id=\"9054098\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94a2735 elementor-widget elementor-widget-text-editor\" data-id=\"94a2735\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Single person<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-c58036a\" data-id=\"c58036a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8d04c13 elementor-widget elementor-widget-text-editor\" data-id=\"8d04c13\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 1'690.60<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-5b81eeb\" data-id=\"5b81eeb\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68bbae9 elementor-widget elementor-widget-text-editor\" data-id=\"68bbae9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>4,658.85 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-a5597e9\" data-id=\"a5597e9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47db2ea elementor-widget elementor-widget-text-editor\" data-id=\"47db2ea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 17,552.35<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-71f7652\" data-id=\"71f7652\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b856d66 elementor-widget elementor-widget-text-editor\" data-id=\"b856d66\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 42,172<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-9897d7b\" data-id=\"9897d7b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1211714 elementor-widget elementor-widget-text-editor\" data-id=\"1211714\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>90,781.30 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-73aa1cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73aa1cc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-3889ce3\" data-id=\"3889ce3\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f10739a elementor-widget elementor-widget-text-editor\" data-id=\"f10739a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Married person<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-96154c6\" data-id=\"96154c6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71a16cf elementor-widget elementor-widget-text-editor\" data-id=\"71a16cf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 1'345.55<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-8d46a72\" data-id=\"8d46a72\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0d516f elementor-widget elementor-widget-text-editor\" data-id=\"a0d516f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>3,691.15 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-837ff60\" data-id=\"837ff60\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fe65a4 elementor-widget elementor-widget-text-editor\" data-id=\"5fe65a4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>15,236.15 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-17a5e4d\" data-id=\"17a5e4d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60d47e1 elementor-widget elementor-widget-text-editor\" data-id=\"60d47e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 38,187.15<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-da07748\" data-id=\"da07748\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a889f99 elementor-widget elementor-widget-text-editor\" data-id=\"a889f99\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>87,097.50 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-38a1c4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38a1c4c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-6460ad0\" data-id=\"6460ad0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f92ed4 elementor-widget elementor-widget-text-editor\" data-id=\"8f92ed4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Single-parent family<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-a4181d9\" data-id=\"a4181d9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c6d0f9 elementor-widget elementor-widget-text-editor\" data-id=\"7c6d0f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1'502.95 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-0b36390\" data-id=\"0b36390\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-be1cd76 elementor-widget elementor-widget-text-editor\" data-id=\"be1cd76\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 4,098.50<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-35462bf\" data-id=\"35462bf\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bfbcaf elementor-widget elementor-widget-text-editor\" data-id=\"2bfbcaf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 16,390.70<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-f4df608\" data-id=\"f4df608\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-365ff97 elementor-widget elementor-widget-text-editor\" data-id=\"365ff97\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 40,469.65<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-857b96f\" data-id=\"857b96f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f20fae elementor-widget elementor-widget-text-editor\" data-id=\"8f20fae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 89,399.95<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-07f96b4 elementor-widget elementor-widget-heading\" data-id=\"07f96b4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Canton of Valais, municipality of Sion<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f74b3c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f74b3c9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-420cd96\" data-id=\"420cd96\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7cb4577 elementor-widget elementor-widget-text-editor\" data-id=\"7cb4577\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Withdrawal amount<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-8f62219\" data-id=\"8f62219\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bcc02c3 elementor-widget elementor-widget-text-editor\" data-id=\"bcc02c3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 50,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-f64839a\" data-id=\"f64839a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4400733 elementor-widget elementor-widget-text-editor\" data-id=\"4400733\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 100,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-83bca00\" data-id=\"83bca00\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aabe654 elementor-widget elementor-widget-text-editor\" data-id=\"aabe654\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 250,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-2c6ead1\" data-id=\"2c6ead1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22b5ea7 elementor-widget elementor-widget-text-editor\" data-id=\"22b5ea7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 500,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-69ae8e4\" data-id=\"69ae8e4\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07a5f9c elementor-widget elementor-widget-text-editor\" data-id=\"07a5f9c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 1,000,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a7cefea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7cefea\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-e3c7f90\" data-id=\"e3c7f90\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ceb372f elementor-widget elementor-widget-text-editor\" data-id=\"ceb372f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Single person<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-5c4d947\" data-id=\"5c4d947\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09d38b5 elementor-widget elementor-widget-text-editor\" data-id=\"09d38b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 2,185.55<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-76ee982\" data-id=\"76ee982\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-159d205 elementor-widget elementor-widget-text-editor\" data-id=\"159d205\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 4,760.45<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-80f1fb5\" data-id=\"80f1fb5\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42d428e elementor-widget elementor-widget-text-editor\" data-id=\"42d428e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 14,483.20<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-9045e7a\" data-id=\"9045e7a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b725589 elementor-widget elementor-widget-text-editor\" data-id=\"b725589\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>38,041.30 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-d6d6b9a\" data-id=\"d6d6b9a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a21010 elementor-widget elementor-widget-text-editor\" data-id=\"0a21010\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 103,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b7283b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7283b0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-f57de8a\" data-id=\"f57de8a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-924dcd6 elementor-widget elementor-widget-text-editor\" data-id=\"924dcd6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Married person<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-0aa0fbe\" data-id=\"0aa0fbe\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b5b7d48 elementor-widget elementor-widget-text-editor\" data-id=\"b5b7d48\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 2,100.40<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-b44624b\" data-id=\"b44624b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c25e255 elementor-widget elementor-widget-text-editor\" data-id=\"c25e255\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 4,498.60<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-afdc7e7\" data-id=\"afdc7e7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd53a74 elementor-widget elementor-widget-text-editor\" data-id=\"dd53a74\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 14,052.20<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-6a755ab\" data-id=\"6a755ab\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2da9016 elementor-widget elementor-widget-text-editor\" data-id=\"2da9016\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 37,171.15<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-8899d86\" data-id=\"8899d86\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3a870b elementor-widget elementor-widget-text-editor\" data-id=\"d3a870b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 101,400<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bc930c elementor-widget elementor-widget-heading\" data-id=\"6bc930c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. Canton of Fribourg, municipality of Fribourg<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-db039d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db039d5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-47d82eb\" data-id=\"47d82eb\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f8188a elementor-widget elementor-widget-text-editor\" data-id=\"3f8188a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Withdrawal amount<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-9db8248\" data-id=\"9db8248\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c65843a elementor-widget elementor-widget-text-editor\" data-id=\"c65843a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 50,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-50290ba\" data-id=\"50290ba\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d54a365 elementor-widget elementor-widget-text-editor\" data-id=\"d54a365\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 100,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-b8b1696\" data-id=\"b8b1696\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad2cc45 elementor-widget elementor-widget-text-editor\" data-id=\"ad2cc45\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 250,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-675734a\" data-id=\"675734a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d775e0d elementor-widget elementor-widget-text-editor\" data-id=\"d775e0d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 500,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-878dd78\" data-id=\"878dd78\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47dc95a elementor-widget elementor-widget-text-editor\" data-id=\"47dc95a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 1,000,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fa5afda elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa5afda\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-c61079b\" data-id=\"c61079b\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61f85e5 elementor-widget elementor-widget-text-editor\" data-id=\"61f85e5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Single person<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-025ec45\" data-id=\"025ec45\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71b6632 elementor-widget elementor-widget-text-editor\" data-id=\"71b6632\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>986 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-a49d59d\" data-id=\"a49d59d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d874898 elementor-widget elementor-widget-text-editor\" data-id=\"d874898\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 3,260<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-4a84819\" data-id=\"4a84819\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-312c4b4 elementor-widget elementor-widget-text-editor\" data-id=\"312c4b4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 17,483<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-9d2567a\" data-id=\"9d2567a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0772f38 elementor-widget elementor-widget-text-editor\" data-id=\"0772f38\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 46,583<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-42fa218\" data-id=\"42fa218\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f99c038 elementor-widget elementor-widget-text-editor\" data-id=\"f99c038\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 104,000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-425e7fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"425e7fd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-e8eb11e\" data-id=\"e8eb11e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cdfed4b elementor-widget elementor-widget-text-editor\" data-id=\"cdfed4b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Married person<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-cd3edb5\" data-id=\"cd3edb5\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5eb65cf elementor-widget elementor-widget-text-editor\" data-id=\"5eb65cf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>762 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-2565710\" data-id=\"2565710\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4461437 elementor-widget elementor-widget-text-editor\" data-id=\"4461437\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 2,723<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-9db9f58\" data-id=\"9db9f58\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d17e1d elementor-widget elementor-widget-text-editor\" data-id=\"1d17e1d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 16,362<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-7603fb0\" data-id=\"7603fb0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c48b13 elementor-widget elementor-widget-text-editor\" data-id=\"3c48b13\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>45,362 CHF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-42f04b1\" data-id=\"42f04b1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a306303 elementor-widget elementor-widget-text-editor\" data-id=\"a306303\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CHF 103,100<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-e76d920 elementor-widget elementor-widget-heading\" data-id=\"e76d920\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The different cantonal calculation methods<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12aa80f elementor-widget elementor-widget-text-editor\" data-id=\"12aa80f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The taxation of lump-sum benefits from pension plans is calculated differently from one canton to another. There are <strong>4 main calculation methods<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e72b3d elementor-widget elementor-widget-heading\" data-id=\"9e72b3d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Method proportional to the income tax rate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2d1164 elementor-widget elementor-widget-text-editor\" data-id=\"a2d1164\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">This method applies a <strong>fraction of the ordinary income tax rate<\/strong>. In practice, the tax on lump-sum pension benefits corresponds to a portion of the tax that would have been owed if the amount had been regular annual income.<\/p><p class=\"translation-block\">For example, if the <strong>tax rate<\/strong> for an income of <strong>250,000 CHF<\/strong> is <strong>15%<\/strong>, the canton will apply 1\/5 of that rate (i.e., 3%) to the withdrawn capital. This is why it is referred to as a \u201creduced tax.\u201d The reduction varies by canton (generally 1\/3, 1\/4, or 1\/5 of the normal rate).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a60a53e elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"a60a53e\" data-element_type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<b>Cantons concerned:<\/b> Swiss Confederation, Aargau (AG), Appenzell Inner-Rhodes (AI), Geneva (GE), Lucerne (LU), Neuch\u00e2tel (NE), Nidwalden (NW), Obwalden (OW), Schaffhausen (SH), Solothurn (SO), Vaud (VD) and Zug (ZG)\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c9306f elementor-widget elementor-widget-heading\" data-id=\"7c9306f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><strong>2. Pension-rate system<\/strong><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f903272 elementor-widget elementor-widget-text-editor\" data-id=\"f903272\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">This method is more complex. The canton first <strong>converts<\/strong> the capital into a <strong>fictitious annual pension<\/strong> using a <strong>conversion rate<\/strong>. It then determines the tax rate that would apply to this annual pension according to the <strong>income tax scale<\/strong>. Finally, that rate is applied to the total amount of capital withdrawn.<\/p><p class=\"translation-block\">For example, for a withdrawal of <strong>250,000 CHF<\/strong> with a coefficient of 1\/25, a fictitious pension of 10,000 CHF is first calculated. If the tax rate for 10,000 CHF of income is 2%, that 2% rate is then applied to the 250,000 CHF of capital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e364a54 elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"e364a54\" data-element_type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<b>Cantons concerned:<\/b> Graub\u00fcnden (GR), Schwyz (SZ), Ticino (TI), Valais (VS) and Zurich (ZH)\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-994b503 elementor-widget elementor-widget-heading\" data-id=\"994b503\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Separate tax scale for lump-sum benefits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a91bbe elementor-widget elementor-widget-text-editor\" data-id=\"0a91bbe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">These cantons have created a specific and independent tax scale for lump-sum pension benefits, completely separate from the regular income-tax scale. This <strong>progressive scale<\/strong> is written directly into their cantonal tax law.<\/p><p class=\"translation-block\">This method offers complete transparency, since the scale is specifically<strong> designed for capital withdrawals<\/strong> and not derived from other calculations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-170c992 elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"170c992\" data-element_type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<b>Cantons concerned:<\/b> Appenzell Ausserrhoden (AR), Bern (BE), Basel-Landschaft (BL), Basel-Stadt (BS), Jura (JU) and Zug (ZG)\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a03043a elementor-widget elementor-widget-heading\" data-id=\"a03043a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. Fixed rate for lump-sum benefits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3fd2e2 elementor-widget elementor-widget-text-editor\" data-id=\"a3fd2e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">These cantons apply the <strong>simplest method<\/strong>: a fixed tax rate on the entire lump-sum benefit, regardless of the amount withdrawn. The rate remains the same whether you withdraw 50,000 CHF or 1,000,000 CHF.<\/p><p>In these cantons, the slight increase visible in the comparisons comes solely from the federal tax, which remains progressive. At cantonal level, the rate remains fixed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b55ddba elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"b55ddba\" data-element_type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<b>Cantons concerned:<\/b> Glarus (GL), St. Gallen (SG), Thurgau (TG) and Uri (UR)\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-68fe9a3 e-flex e-con-boxed e-con e-parent\" data-id=\"68fe9a3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4952d38 elementor-widget elementor-widget-heading\" data-id=\"4952d38\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Important notes<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06922d1 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"06922d1\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Some cantons apply minimum or maximum tax rates to avoid extreme situations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Some cantons (AG, BE, BS, FR, GR, VS) offer tax-free amounts.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ticino and Valais use conversion tables that take gender and age into account, as these factors influence the calculation of the notional pension.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6edbaee elementor-widget elementor-widget-heading\" data-id=\"6edbaee\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How can I save tax on a BVG\/LPP withdrawal?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb84aca elementor-widget elementor-widget-text-editor\" data-id=\"cb84aca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The LPP capital tax is <strong>progressive<\/strong>: the larger the lump-sum withdrawal, the higher the effective tax rate. The golden rule is to spread out withdrawals so that each one is taxed at a lower rate.<\/p><p class=\"translation-block\">Another option is to <strong>legally establish residence<\/strong> in a canton with favorable tax conditions <strong>in the year of withdrawal<\/strong>. The tax domicile must be genuine and recognized by the cantonal authorities. Each canton applies its <strong>own tax scale<\/strong> on capital benefits, and the differences are significant: some cantons (Zug, Obwalden, Schwyz) have much lower rates than others (Vaud, Geneva, Neuch\u00e2tel).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb65ff9 elementor-widget elementor-widget-heading\" data-id=\"eb65ff9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Withdrawal of the 2nd pillar for cross-border commuters<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-707506b elementor-widget elementor-widget-heading\" data-id=\"707506b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Social security contributions: when they apply<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b7a6b1 elementor-widget elementor-widget-text-editor\" data-id=\"4b7a6b1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">When a <strong>French resident<\/strong> is affiliated with the <strong>general social security system<\/strong> (unemployment, employment in France, self-employment in France, or receiving a French pension), the withdrawn 2nd-pillar capital is subject to <strong>social contributions<\/strong>.<\/p><p class=\"translation-block\">The rate depends on the <strong>tax reference income<\/strong> from two years earlier, but in practice, nearly all taxpayers end up at the maximum rate, which pushes the social contribution burden close to <strong>9%<\/strong>.<\/p><p>The amounts to be declared appear in the usual boxes dedicated to foreign-source income, and must be reported gross, without subtracting the withholding tax paid in Switzerland.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2046d9c elementor-widget elementor-widget-heading\" data-id=\"2046d9c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Taxation of capital in France<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faebc5f elementor-widget elementor-widget-text-editor\" data-id=\"faebc5f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are two mechanisms for taxing capital in France.<\/p><p class=\"translation-block\"><strong>1. The flat-rate tax (optional):<\/strong> Swiss pension capital can be taxed through a specific levy of <strong>7.5%<\/strong>, applied after a <strong>10%<\/strong> deduction. This system is advantageous because the taxation is final and separate from the rest of the income. The option is irrevocable.<\/p><p class=\"translation-block\">The sensitive point concerns \u201c<strong>fractioning<\/strong>.\u201d The tax authorities consider a split payment to be a voluntary choice to spread the withdrawal of the capital, which would prevent the application of the flat-rate tax.<br>However, for the Swiss 2nd pillar, cases where the taxpayer genuinely chooses to split the payment are extremely rare. French authorities now consider withdrawals linked to a property purchase or to a standard early withdrawal as each being an <strong>independent event<\/strong>, which makes it possible to use the flat-rate tax multiple times for withdrawals triggered by different reasons.<\/p><p class=\"translation-block\"><strong>2. The progressive scale (default):<\/strong> If the withdrawal falls into a situation considered as split, the <strong>capital is added<\/strong> to the household\u2019s income and taxed according to the standard brackets.<br>An attenuation mechanism (the quotient) is possible: only <strong>1\/4 of the capital<\/strong> is included in the income, and then the additional tax is multiplied by four. This limits the bracket jump but remains less advantageous than the flat-rate tax in most cases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-868b16e elementor-widget elementor-widget-heading\" data-id=\"868b16e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. CMU contributions<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74f6426 elementor-widget elementor-widget-text-editor\" data-id=\"74f6426\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">For cross-border workers or retirees covered by the <a href=\"https:\/\/invexa.ch\/en\/insurance\/cmu-or-lamal-making-the-right-choice\/\" target=\"_self\">CMU<\/a>\/CNTFS, the 2nd-pillar capital is included in the income base used to calculate the contributions. In other words, the withdrawal <strong>increases the income<\/strong> taken into account by the CNTFS two years later, which can trigger a <strong>very high contribution<\/strong> (approx. 8% of the income).<\/p><p>The CNTFS systematically checks declarations: failure to declare capital never escapes automatic correction.<\/p><p class=\"translation-block\">The only possible lever is to <strong>change health-insurance regime<\/strong> (switch back to <strong>LAMal<\/strong> or enroll in the French mandatory system) before the year in which the CNTFS factors the capital into its calculation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-840db79 elementor-widget elementor-widget-heading\" data-id=\"840db79\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Overall consequences for a cross-border commuter<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1625f9a elementor-widget elementor-widget-text-editor\" data-id=\"1625f9a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">When a French resident withdraws their 2nd pillar after having worked in Switzerland, the charges add up: Swiss withholding tax, then French taxation (flat-rate or progressive scale), then social contributions, and finally, for those under the CMU, an additional contribution two years later. In the end, the total burden easily reaches around <strong>15 to 16%<\/strong> and can even exceed that level depending on the health-insurance regime, timing of the withdrawal, and tax income.<\/p><p class=\"translation-block\">For a capital of <strong>200,000 CHF<\/strong>, a typical cross-border worker ends up, for example, with a combined tax burden of around <strong>32,000 CHF<\/strong>: about 12,000 CHF of withholding tax depending on the canton, around 13,500 CHF from the French flat-rate tax (after the 10% deduction), plus roughly 6,000 to 7,000 CHF in social contributions if their tax income does not qualify them for the reduced rate. If the person is also affiliated with the CMU, the contribution calculated two years later can add several more thousand francs to the bill.<\/p><p>It is this accumulation, and not a single tax, that explains why withdrawing from the 2nd pillar, once back in France, is far more costly than many anticipate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff020d5 elementor-widget elementor-widget-heading\" data-id=\"ff020d5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Optimizing tax on 2nd pillar capital<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8810a2d elementor-widget elementor-widget-heading\" data-id=\"8810a2d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Stagger the withdrawals<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a9192c elementor-widget elementor-widget-text-editor\" data-id=\"9a9192c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The <strong>progressiveness of the tax<\/strong> is the most significant optimization lever. The higher the amount withdrawn at once, the higher the effective tax rate becomes. By splitting the withdrawals, each payment is taxed at a lower rate.<\/p><p>Here are the <strong>staggering strategies<\/strong> to set up:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ea01b3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4ea01b3\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Separate 2nd and 3rd pillar A withdrawals<\/b> over several fiscal years<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">For example, first remove the <b>pillar 3a at age 60<\/b>, then the<b> BVG\/LPP at age 65<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">If you have several <b>3a accounts<\/b>, <b>withdraw<\/b> them over separate years<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">For <b>couples<\/b>, <b>coordinate withdrawals<\/b> of both spouses in separate years<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In case of <b>vested benefit accounts<\/b>, make <b>split between 2 foundations<\/b> on opening to defer withdrawal<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afe8e6f elementor-widget elementor-widget-text-editor\" data-id=\"afe8e6f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">For example, a single withdrawal of <strong>500,000 CHF<\/strong> in Geneva is taxed at around <strong>7.8%<\/strong>, which equals <strong>39,000 CHF<\/strong>. By splitting this amount into two withdrawals of <strong>250,000 CHF<\/strong> spaced one year apart, the rate drops to about <strong>5.7%<\/strong> per withdrawal, for a total of <strong>28,500 CHF in tax<\/strong>. The resulting <strong>savings<\/strong> amount to <strong>10,500 CHF<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e59d27 elementor-widget elementor-widget-heading\" data-id=\"1e59d27\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Select withdrawal canton<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24bb7bb elementor-widget elementor-widget-text-editor\" data-id=\"24bb7bb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The <strong>tax residence<\/strong> at the time of the withdrawal determines the applicable tax rate. The differences between cantons are substantial, with gaps that can <strong>exceed 5 percentage points<\/strong> for the same amount.<\/p><p class=\"translation-block\">However, for a change of canton to be recognized for tax purposes, the <strong>move must be genuine<\/strong> and the new residence established before the withdrawal. The tax authorities verify the reality of the relocation (rental contract, municipal registration, deregistration from the previous canton). This strategy requires <strong>advance planning<\/strong> and represents a significant personal commitment, but it can generate substantial savings on large capital amounts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd736ae elementor-widget elementor-widget-heading\" data-id=\"bd736ae\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. Optimize BVG\/LPP buy-backs<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41414e1 elementor-widget elementor-widget-text-editor\" data-id=\"41414e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Buy-ins to the 2nd pillar are <strong>100% deductible<\/strong> from taxable income, which creates an immediate tax saving. This deduction is applied at the marginal tax rate, which can reach 40\u201345% in some cantons for high earners.<\/p><p><strong>Rules to follow:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49ebfca elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"49ebfca\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Do not withdraw capital within <b>3 years following a buy-in<\/b>, under penalty of tax assessment<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Plan redemptions according to the <b>withdrawal date <\/b>planned<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Give preference to redemptions during <b>years of high income<\/b> to maximize tax savings<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de1a964 elementor-widget elementor-widget-text-editor\" data-id=\"de1a964\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Make <strong>regular buy-ins<\/strong> during your working life (especially after age 50), while respecting the <strong>3-year waiting period<\/strong> before any early withdrawal. This reduces income tax during working years while building capital that will be taxed more favorably at the time of withdrawal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82fb2c4 elementor-widget elementor-widget-heading\" data-id=\"82fb2c4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Choosing the right time for withdrawal<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e41ac10 elementor-widget elementor-widget-text-editor\" data-id=\"e41ac10\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The timing of the withdrawal can influence the overall tax burden, particularly for cross-border commuters or people with variable incomes.<\/p><p><strong>Things to consider:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c4b7ea elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2c4b7ea\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Withdrawing capital in a year when others <b>revenues are low <\/b>(particularly in the year following cessation of activity)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>For French cross-border commuters:<\/b> prefer to withdraw before returning permanently to France to avoid cumulative taxation<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Coordinate with other events<\/b> (property sale, inheritance) to avoid unfavorable cumulation<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b2b083 elementor-widget elementor-widget-heading\" data-id=\"4b2b083\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae485d5 elementor-widget elementor-widget-text-editor\" data-id=\"ae485d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">The tax optimization of a 2nd-pillar withdrawal requires early planning, ideally <strong>5 to 10 years before the withdrawal<\/strong>. The potential gains can reach several tens of thousands of francs on a large capital. This approach fits naturally into a broader <a href=\"https:\/\/invexa.ch\/en\/estate\/estate-planning-guide-for-organizing-your-succession-in-switzerland\/\" target=\"_self\">estate-planning strategy<\/a>, which considers all your financial and inheritance objectives.<\/p><p class=\"translation-block\">Feel free to consult a <a href=\"https:\/\/invexa.ch\/en\/\" target=\"_self\">financial advisor<\/a> to develop a <strong>personalized strategy<\/strong> tailored to your situation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0683a5 elementor-widget elementor-widget-heading\" data-id=\"d0683a5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd4d377 elementor-widget elementor-widget-toggle\" data-id=\"dd4d377\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2321\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2321\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">When is capital gains tax due?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2321\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2321\"><p class=\"translation-block\" data-start=\"109\" data-end=\"319\">Capital benefits tax is due when you withdraw assets from your 2nd pillar, a <strong><a href=\"https:\/\/invexa.ch\/en\/pension\/vested-benefits-account-what-you-need-to-know\/\" target=\"_self\">vested benefits account<\/a><\/strong>, or your <strong><a href=\"http:\/\/invexa.ch\/en\/prevoyance\/pilier-3a-tout-savoir-sur-la-prevoyance-liee\/\" target=\"_self\">pillar 3a<\/a><\/strong>. This withdrawal can occur in several situations:<\/p><ul data-start=\"321\" data-end=\"853\"><li class=\"\" data-start=\"321\" data-end=\"416\"><p class=\"\" data-start=\"323\" data-end=\"416\">You're off to <b>retirement <\/b>and request all or part of the capital instead of an annuity.<\/p><\/li><li class=\"\" data-start=\"417\" data-end=\"504\"><p class=\"\" data-start=\"419\" data-end=\"504\">You <b>buy <\/b>or renovate your <b>house <\/b>with your pension assets.<\/p><\/li><li class=\"\" data-start=\"505\" data-end=\"586\"><p class=\"\" data-start=\"507\" data-end=\"586\">You become <b>self-employed<\/b> and leave the occupational pension plan.<\/p><\/li><li class=\"\" data-start=\"587\" data-end=\"660\"><p class=\"\" data-start=\"589\" data-end=\"660\">You <b>leave <\/b>definitively <b>Switzerland<\/b>, under certain conditions.<\/p><\/li><li class=\"\" data-start=\"661\" data-end=\"733\"><p class=\"\" data-start=\"663\" data-end=\"733\">You receive a <b>capital in the event of divorce<\/b> or asset sharing.<\/p><\/li><li class=\"\" data-start=\"734\" data-end=\"799\"><p class=\"\" data-start=\"736\" data-end=\"799\">You become <b>invalid <\/b>and receive a lump-sum benefit.<\/p><\/li><li class=\"\" data-start=\"800\" data-end=\"853\"><p class=\"\" data-start=\"802\" data-end=\"853\">You <b>inherit <\/b>a <b>BVG capital inheritance<\/b> following a death.<\/p><\/li><\/ul><p class=\"translation-block\" data-start=\"855\" data-end=\"1031\">In all these cases, the capital is taxed separately at a <strong>reduced rate<\/strong> by the <strong>federal government<\/strong>, the <strong>canton<\/strong>, and the <strong>municipality<\/strong>, and even by the <strong>church<\/strong> if you are affiliated with it.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2322\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2322\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the lock-in period after a BVG\/LPP purchase?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2322\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2322\"><p>After a voluntary purchase in your 2nd pillar, you cannot withdraw this amount as capital for 3 years. If you make a withdrawal before the expiry of this period, the tax authorities will cancel the tax deduction you have benefited from and issue a tax reminder.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2323\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2323\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I withdraw my 2nd pillar in several instalments?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2323\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2323\"><p>The <strong>2nd pillar capital<\/strong> must be withdrawn all at once, however, it is possible to:<\/p><ul><li>Withdraw a portion as a lump sum at retirement and receive the remainder as an annuity<\/li><li>Separate 2nd and 3rd pillar withdrawals over different years<\/li><li>Make an early withdrawal to buy a home, then withdraw the balance at retirement<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2324\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2324\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How are my BVG pension benefits taxed?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2324\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2324\"><ul><li class=\"\" data-start=\"266\" data-end=\"370\"><p class=\"\" data-start=\"268\" data-end=\"370\"><strong data-start=\"268\" data-end=\"287\">Monthly pension<\/strong> : taxed as an <strong data-start=\"307\" data-end=\"327\">ordinary income<\/strong> to declare on your tax return.<\/p><\/li><li class=\"\" data-start=\"371\" data-end=\"514\"><p class=\"\" data-start=\"373\" data-end=\"514\"><strong data-start=\"373\" data-end=\"423\">Lump-sum payment (lump-sum or early payment)<\/strong> : subject to a <strong data-start=\"438\" data-end=\"478\">capital gains tax<\/strong>, at a reduced rate and separate from income.<\/p><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2325\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2325\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What should I do if I receive a lump-sum benefit?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2325\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2325\"><p>You must announce the <strong data-start=\"606\" data-end=\"634\">received amount<\/strong> to your cantonal tax authorities if you live in Switzerland. The tax will be calculated according to a scale applicable to capital benefits (1\/5 of the tax rate).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2326\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2326\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Which pension contributions are tax-deductible?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2326\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2326\"><p><strong data-start=\"1954\" data-end=\"1996\">2nd pillar (occupational benefits)<\/strong>:<\/p><ul><li>Employee contributions and <strong data-start=\"2039\" data-end=\"2062\">voluntary buy-backs<\/strong> are <strong data-start=\"2068\" data-end=\"2083\">deductible<\/strong>.<\/li><li>Indicate them on your tax return.<\/li><\/ul><p><strong data-start=\"2173\" data-end=\"2219\">3rd pillar A (tied personal pension provision)<\/strong>:<\/p><ul><li>Contributions are <strong data-start=\"2249\" data-end=\"2286\">deductible in the <a href=\"https:\/\/invexa.ch\/en\/pension\/maximum-amount-3rd-pillar-a\/\">legal limit<\/a><\/strong>, depending on whether or not you are affiliated to the 2nd pillar.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2327\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2327\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens if I leave Switzerland permanently?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2327\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2327\"><p>If you are leaving Switzerland permanently, you can apply for early withdrawal of your 2nd pillar, but the conditions vary depending on your country of destination:<\/p><ul><li><strong>Departure outside the EU\/EFTA:<\/strong> you can withdraw your entire LOB credit<\/li><li><strong>Departure within the EU\/EFTA:<\/strong> only the extra-mandatory portion can be withdrawn; the mandatory portion remains locked in until retirement<\/li><\/ul><p>Tax is deducted at source in Switzerland at the time of withdrawal, in accordance with the tax rates applicable in the canton where your pension fund is located. Please also check the <strong>tax treaties<\/strong> between Switzerland and your country of destination to avoid double taxation.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2328\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2328\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How are inherited BVG\/LPP benefits taxed?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2328\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2328\"><p>When BVG capital is paid out to beneficiaries following a death, two taxes apply:<\/p><ul><li><strong>Tax on capital benefits:<\/strong> calculated as for a conventional withdrawal<\/li><li><strong>Inheritance tax:<\/strong> according to cantonal legislation and relationship to the deceased<\/li><\/ul><p class=\"translation-block\">In most cantons, the <strong>spouse and direct descendants<\/strong> are <strong>exempt<\/strong> from inheritance tax. Other beneficiaries (partners, siblings, etc.) may be subject to significant inheritance charges.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quand l\\u2019imp\\u00f4t sur les prestations en capital est-il d\\u00fb ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p class=\\\"\\\" data-start=\\\"109\\\" data-end=\\\"319\\\">L\\u2019imp\\u00f4t sur les prestations en capital est d\\u00fb lorsque vous retirez des avoirs issus de votre 2\\u00e8me pilier, d\\u2019un <strong><a href=\\\"http:\\\/\\\/invexa.ch\\\/prevoyance\\\/compte-de-libre-passage-ce-que-vous-devez-savoir\\\/\\\">compte de libre passage<\\\/a><\\\/strong> ou de votre <strong><a href=\\\"http:\\\/\\\/invexa.ch\\\/prevoyance\\\/pilier-3a-tout-savoir-sur-la-prevoyance-liee\\\/\\\">pilier 3a<\\\/a><\\\/strong>. Ce retrait peut intervenir dans plusieurs situations :<\\\/p><ul data-start=\\\"321\\\" data-end=\\\"853\\\"><li class=\\\"\\\" data-start=\\\"321\\\" data-end=\\\"416\\\"><p class=\\\"\\\" data-start=\\\"323\\\" data-end=\\\"416\\\">Vous partez \\u00e0 la <b>retraite <\\\/b>et demandez tout ou partie du capital \\u00e0 la place d\\u2019une rente.<\\\/p><\\\/li><li class=\\\"\\\" data-start=\\\"417\\\" data-end=\\\"504\\\"><p class=\\\"\\\" data-start=\\\"419\\\" data-end=\\\"504\\\">Vous <b>achetez <\\\/b>ou r\\u00e9novez votre <b>logement <\\\/b>principal avec vos avoirs de pr\\u00e9voyance.<\\\/p><\\\/li><li class=\\\"\\\" data-start=\\\"505\\\" data-end=\\\"586\\\"><p class=\\\"\\\" data-start=\\\"507\\\" data-end=\\\"586\\\">Vous vous mettez \\u00e0 <b>votre compte<\\\/b> et quittez la pr\\u00e9voyance professionnelle.<\\\/p><\\\/li><li class=\\\"\\\" data-start=\\\"587\\\" data-end=\\\"660\\\"><p class=\\\"\\\" data-start=\\\"589\\\" data-end=\\\"660\\\">Vous <b>quittez <\\\/b>d\\u00e9finitivement <b>la Suisse<\\\/b>, sous certaines conditions.<\\\/p><\\\/li><li class=\\\"\\\" data-start=\\\"661\\\" data-end=\\\"733\\\"><p class=\\\"\\\" data-start=\\\"663\\\" data-end=\\\"733\\\">Vous touchez un <b>capital en cas de divorce<\\\/b> ou de partage d\\u2019avoir.<\\\/p><\\\/li><li class=\\\"\\\" data-start=\\\"734\\\" data-end=\\\"799\\\"><p class=\\\"\\\" data-start=\\\"736\\\" data-end=\\\"799\\\">Vous \\u00eates <b>invalide <\\\/b>et percevez une prestation en capital.<\\\/p><\\\/li><li class=\\\"\\\" data-start=\\\"800\\\" data-end=\\\"853\\\"><p class=\\\"\\\" data-start=\\\"802\\\" data-end=\\\"853\\\">Vous <b>h\\u00e9ritez <\\\/b>d\\u2019un <b>capital LPP<\\\/b> suite \\u00e0 un d\\u00e9c\\u00e8s.<\\\/p><\\\/li><\\\/ul><p class=\\\"\\\" data-start=\\\"855\\\" data-end=\\\"1031\\\">Dans tous ces cas, le capital est impos\\u00e9 s\\u00e9par\\u00e9ment, \\u00e0 un <strong data-start=\\\"913\\\" data-end=\\\"928\\\">taux r\\u00e9duit<\\\/strong>, par la <strong data-start=\\\"937\\\" data-end=\\\"954\\\">Conf\\u00e9d\\u00e9ration<\\\/strong>, le <strong data-start=\\\"959\\\" data-end=\\\"969\\\">canton<\\\/strong> et la <strong data-start=\\\"976\\\" data-end=\\\"987\\\">commune<\\\/strong>, voire l\\u2019<strong data-start=\\\"997\\\" data-end=\\\"1007\\\">\\u00c9glise<\\\/strong> si vous y \\u00eates affili\\u00e9.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quel est le d\\u00e9lai de blocage apr\\u00e8s un rachat LPP ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Apr\\u00e8s un rachat volontaire dans votre 2\\u00e8me pilier, vous ne pouvez pas retirer ce montant sous forme de capital pendant 3 ans. Si vous effectuez un retrait avant l&rsquo;expiration de ce d\\u00e9lai, l&rsquo;administration fiscale annulera la d\\u00e9duction fiscale dont vous avez b\\u00e9n\\u00e9fici\\u00e9 et proc\\u00e9dera \\u00e0 un rappel d&rsquo;imp\\u00f4t.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Puis-je retirer mon 2\\u00e8me pilier en plusieurs fois ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Le <strong>capital du 2\\u00e8me pilier<\\\/strong> doit \\u00eatre retir\\u00e9 en une seule fois, cependant, il est possible de:<\\\/p><ul><li>Retirer une partie en capital \\u00e0 la retraite et percevoir le reste en rente<\\\/li><li>S\\u00e9parer le retrait du 2\\u00e8me pilier et du 3\\u00e8me pilier sur diff\\u00e9rentes ann\\u00e9es<\\\/li><li>Effectuer un retrait anticip\\u00e9 pour l&rsquo;achat d&rsquo;un logement, puis retirer le solde \\u00e0 la retraite<\\\/li><\\\/ul>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment mes prestations retraite LPP sont-elles impos\\u00e9es ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<ul><li class=\\\"\\\" data-start=\\\"266\\\" data-end=\\\"370\\\"><p class=\\\"\\\" data-start=\\\"268\\\" data-end=\\\"370\\\"><strong data-start=\\\"268\\\" data-end=\\\"287\\\">Rente mensuelle<\\\/strong> : impos\\u00e9e comme un <strong data-start=\\\"307\\\" data-end=\\\"327\\\">revenu ordinaire<\\\/strong> \\u00e0 d\\u00e9clarer dans votre d\\u00e9claration d\\u2019imp\\u00f4t.<\\\/p><\\\/li><li class=\\\"\\\" data-start=\\\"371\\\" data-end=\\\"514\\\"><p class=\\\"\\\" data-start=\\\"373\\\" data-end=\\\"514\\\"><strong data-start=\\\"373\\\" data-end=\\\"423\\\">Versement en capital (en une fois ou anticip\\u00e9)<\\\/strong> : soumis \\u00e0 un <strong data-start=\\\"438\\\" data-end=\\\"478\\\">imp\\u00f4t sur les prestations en capital<\\\/strong>, \\u00e0 taux r\\u00e9duit et s\\u00e9par\\u00e9 du revenu.<\\\/p><\\\/li><\\\/ul>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Que dois-je faire si je re\\u00e7ois une prestation en capital ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Vous devez <strong data-start=\\\"606\\\" data-end=\\\"634\\\">annoncer le montant re\\u00e7u<\\\/strong> \\u00e0 l\\u2019administration fiscale de votre canton si vous r\\u00e9sidez en Suisse. L\\u2019imp\\u00f4t sera calcul\\u00e9 selon un bar\\u00e8me applicable aux prestations en capital (1\\\/5 du taux d&rsquo;imposition).<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quelles cotisations de retraite sont d\\u00e9ductibles de mes imp\\u00f4ts ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p><strong data-start=\\\"1954\\\" data-end=\\\"1996\\\">2e pilier (pr\\u00e9voyance professionnelle)<\\\/strong>:<\\\/p><ul><li>Les cotisations salariales et les <strong data-start=\\\"2039\\\" data-end=\\\"2062\\\">rachats volontaires<\\\/strong> sont <strong data-start=\\\"2068\\\" data-end=\\\"2083\\\">d\\u00e9ductibles<\\\/strong>.<\\\/li><li>Indiquez-les dans votre d\\u00e9claration d\\u2019imp\\u00f4t.<\\\/li><\\\/ul><p><strong data-start=\\\"2173\\\" data-end=\\\"2219\\\">3e pilier A (pr\\u00e9voyance individuelle li\\u00e9e)<\\\/strong>:<\\\/p><ul><li>Les cotisations sont <strong data-start=\\\"2249\\\" data-end=\\\"2286\\\">d\\u00e9ductibles dans la <a href=\\\"http:\\\/\\\/invexa.ch\\\/prevoyance\\\/montant-maximum-3eme-pilier-a\\\/\\\">limite l\\u00e9gale<\\\/a><\\\/strong>, selon que vous \\u00eates affili\\u00e9 ou non au 2e pilier.<\\\/li><\\\/ul>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Que se passe-t-il si je quitte la Suisse d\\u00e9finitivement ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Si vous quittez d\\u00e9finitivement la Suisse, vous pouvez demander le versement anticip\\u00e9 de votre 2\\u00e8me pilier, mais les conditions varient selon votre pays de destination :<\\\/p><ul><li><strong>D\\u00e9part hors UE\\\/AELE:<\\\/strong> vous pouvez retirer la totalit\\u00e9 de votre avoir LPP<\\\/li><li><strong>D\\u00e9part dans l&rsquo;UE\\\/AELE:<\\\/strong> seule la partie surobligatoire peut \\u00eatre retir\\u00e9e, la partie obligatoire reste bloqu\\u00e9e jusqu&rsquo;\\u00e0 la retraite<\\\/li><\\\/ul><p>L&rsquo;imp\\u00f4t est pr\\u00e9lev\\u00e9 \\u00e0 la source en Suisse au moment du retrait, selon les bar\\u00e8mes du canton o\\u00f9 se trouve votre caisse de pension. V\\u00e9rifiez \\u00e9galement les <strong>conventions fiscales<\\\/strong> entre la Suisse et votre pays de destination pour \\u00e9viter une double imposition.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Comment sont impos\\u00e9s les h\\u00e9ritages de prestations LPP ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Lorsqu&rsquo;un capital LPP est vers\\u00e9 aux b\\u00e9n\\u00e9ficiaires apr\\u00e8s un d\\u00e9c\\u00e8s, deux impositions s&rsquo;appliquent :<\\\/p><ul><li><strong>Imp\\u00f4t sur les prestations en capital:<\\\/strong> calcul\\u00e9 comme pour un retrait classique<\\\/li><li><strong>Droits de succession:<\\\/strong> selon la l\\u00e9gislation cantonale et le lien de parent\\u00e9 avec le d\\u00e9funt<\\\/li><\\\/ul><p>Dans la plupart des cantons, le <strong>conjoint et les descendants<\\\/strong> directs sont <strong>exon\\u00e9r\\u00e9s<\\\/strong> de droits de succession. Les autres b\\u00e9n\\u00e9ficiaires (concubin, fr\\u00e8res\\\/s\\u0153urs, etc.) peuvent \\u00eatre soumis \\u00e0 des droits importants.<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>In Switzerland, capital withdrawals from occupational pension plans (2nd pillar or BVG) are subject to capital gains tax. This tax differs from ordinary income tax, both in the way it is calculated and in its effects. Here's what you need to know to anticipate the net amount available when you withdraw in 2026.<\/p>","protected":false},"author":1,"featured_media":1246,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[30],"tags":[35,34],"class_list":["post-1244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prevoyance","tag-impots","tag-lpp"],"_links":{"self":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/1244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/comments?post=1244"}],"version-history":[{"count":13,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/1244\/revisions"}],"predecessor-version":[{"id":7272,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/1244\/revisions\/7272"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/media\/1246"}],"wp:attachment":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/media?parent=1244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/categories?post=1244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/tags?post=1244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}