{"id":1244,"date":"2026-01-12T08:09:41","date_gmt":"2026-01-12T08:09:41","guid":{"rendered":"http:\/\/invexa.ch\/?p=1244"},"modified":"2026-03-20T14:36:15","modified_gmt":"2026-03-20T14:36:15","slug":"impot-sur-le-retrait-du-2eme-pilier-lpp","status":"publish","type":"post","link":"https:\/\/invexa.ch\/en\/prevoyance\/impot-sur-le-retrait-du-2eme-pilier-lpp\/","title":{"rendered":"Tax on 2nd Pillar (BVG) Withdrawals in 2026"},"content":{"rendered":"\t\t<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\" data-e-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\" data-e-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-e-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\">Comment sont impos\u00e9es les prestations en capital issus de la LPP ?<\/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-e-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\">En Suisse, les <strong>prestations en capital<\/strong> issues de la pr\u00e9voyance (comme le 2e pilier) sont impos\u00e9es \u00e0 un taux r\u00e9duit, correspondant \u00e0 <strong>1\/5<\/strong> du taux d\u2019imposition habituel dans la plupart des 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\">L\u2019imp\u00f4t est per\u00e7u par le <strong>canton de domicile<\/strong>, et il convient de transmettre une copie du d\u00e9compte de la caisse de pension \u00e0 l\u2019autorit\u00e9 fiscale cantonale.<\/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\">Pour les personnes domicili\u00e9es \u00e0 l\u2019\u00e9tranger, l\u2019imposition est effectu\u00e9e directement <strong>\u00e0 la source<\/strong> en Suisse.<\/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-e-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\">Dans quel cas puis-je effectuer un retrait dans le 2\u00e8me pilier ?<\/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-e-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>Le <a href=\"https:\/\/invexa.ch\/prevoyance\/conditions-retrait-2eme-pilier-suisse\/\">2\u00e8me pilier peut \u00eatre retir\u00e9 avant la retraite<\/a> dans plusieurs situations : l&rsquo;achat d&rsquo;une r\u00e9sidence principale (avec limitations apr\u00e8s 50 ans et retrait possible tous les 5 ans au maximum), le lancement d&rsquo;une activit\u00e9 ind\u00e9pendante en Suisse (demande dans l&rsquo;ann\u00e9e suivant le d\u00e9but), ou le d\u00e9part d\u00e9finitif de la Suisse (retrait total hors UE\/AELE, partiel vers un pays UE\/AELE).<\/p><p>\u00c0 la retraite (65 ans hommes, 64 ans femmes), le <a href=\"https:\/\/invexa.ch\/prevoyance\/retraite-anticipee-en-suisse-comment-bien-se-preparer\/\">retrait est possible d\u00e8s 58 ans<\/a> en cas de pr\u00e9retraite, et peut \u00eatre diff\u00e9r\u00e9 jusqu&rsquo;\u00e0 70 ans. Dans tous les cas, au minimum 1\/4 de l&rsquo;avoir doit pouvoir \u00eatre retir\u00e9 en 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-10d6bdc elementor-widget elementor-widget-heading\" data-id=\"10d6bdc\" data-element_type=\"widget\" data-e-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\">Imp\u00f4t sur le retrait du 2\u00e8me pilier: taux par cantons<\/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-e-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>Le tableau ci-dessous pr\u00e9sente une <strong>comparaison d\u00e9taill\u00e9e des taux d&rsquo;imposition sur le retrait du capital LPP<\/strong> (valable aussi pour le retrait du <strong>pilier 3a<\/strong>)\u00a0pour l&rsquo;ensemble des <strong>26 cantons suisses<\/strong>. Les donn\u00e9es sont calcul\u00e9es pour l&rsquo;ann\u00e9e fiscale 2025 et correspondent \u00e0 la situation d&rsquo;un homme c\u00e9libataire, \u00e2g\u00e9 de 65 ans, sans enfant \u00e0 charge et sans confession religieuse.<\/p><p>Nous avons s\u00e9lectionn\u00e9 des montants de retrait r\u00e9alistes, allant de <strong>50&rsquo;000 CHF \u00e0 2&rsquo;000&rsquo;000 CHF<\/strong>, afin de vous permettre d&rsquo;estimer l&rsquo;imp\u00f4t applicable \u00e0 votre situation. Les taux indiqu\u00e9s regroupent l&rsquo;ensemble des imp\u00f4ts (f\u00e9d\u00e9ral, cantonal et communal).<\/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-e-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>Argovie (Aarau)<\/td>\n        <td>3.2&nbsp;%<\/td>\n        <td>4.9&nbsp;%<\/td>\n        <td>6.57&nbsp;%<\/td>\n        <td>7.43&nbsp;%<\/td>\n        <td>8.3&nbsp;%<\/td>\n        <td>8.8&nbsp;%<\/td>\n        <td>9.0&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Appenzell Rhodes-Int\u00e9rieures (Appenzell)<\/td>\n        <td>2.4&nbsp;%<\/td>\n        <td>3.3&nbsp;%<\/td>\n        <td>4.33&nbsp;%<\/td>\n        <td>4.78&nbsp;%<\/td>\n        <td>5.2&nbsp;%<\/td>\n        <td>5.3&nbsp;%<\/td>\n        <td>5.3&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Appenzell Rhodes-Ext\u00e9rieures (Herisau)<\/td>\n        <td>7.6&nbsp;%<\/td>\n        <td>8.0&nbsp;%<\/td>\n        <td>8.69&nbsp;%<\/td>\n        <td>9.14&nbsp;%<\/td>\n        <td>9.9&nbsp;%<\/td>\n        <td>11.1&nbsp;%<\/td>\n        <td>11.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Berne (Bern)<\/td>\n        <td>3.6&nbsp;%<\/td>\n        <td>4.7&nbsp;%<\/td>\n        <td>6.04&nbsp;%<\/td>\n        <td>6.97&nbsp;%<\/td>\n        <td>8.4&nbsp;%<\/td>\n        <td>9.7&nbsp;%<\/td>\n        <td>10.5&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>B\u00e2le-Campagne (Liestal)<\/td>\n        <td>3.5&nbsp;%<\/td>\n        <td>3.9&nbsp;%<\/td>\n        <td>4.59&nbsp;%<\/td>\n        <td>5.04&nbsp;%<\/td>\n        <td>6.7&nbsp;%<\/td>\n        <td>9.6&nbsp;%<\/td>\n        <td>9.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>B\u00e2le-Ville (Basel)<\/td>\n        <td>3.7&nbsp;%<\/td>\n        <td>5.3&nbsp;%<\/td>\n        <td>7.67&nbsp;%<\/td>\n        <td>8.66&nbsp;%<\/td>\n        <td>9.5&nbsp;%<\/td>\n        <td>10.0&nbsp;%<\/td>\n        <td>10.1&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Fribourg (Fribourg)<\/td>\n        <td>2.0&nbsp;%<\/td>\n        <td>3.3&nbsp;%<\/td>\n        <td>5.79&nbsp;%<\/td>\n        <td>7.74&nbsp;%<\/td>\n        <td>9.3&nbsp;%<\/td>\n        <td>10.4&nbsp;%<\/td>\n        <td>10.9&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Gen\u00e8ve (Gen\u00e8ve)<\/td>\n        <td>2.9&nbsp;%<\/td>\n        <td>4.6&nbsp;%<\/td>\n        <td>5.73&nbsp;%<\/td>\n        <td>6.57&nbsp;%<\/td>\n        <td>7.8&nbsp;%<\/td>\n        <td>8.5&nbsp;%<\/td>\n        <td>8.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Glaris (Glarus)<\/td>\n        <td>4.8&nbsp;%<\/td>\n        <td>5.2&nbsp;%<\/td>\n        <td>5.92&nbsp;%<\/td>\n        <td>6.37&nbsp;%<\/td>\n        <td>6.7&nbsp;%<\/td>\n        <td>6.9&nbsp;%<\/td>\n        <td>6.9&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Grisons (Chur)<\/td>\n        <td>2.9&nbsp;%<\/td>\n        <td>3.2&nbsp;%<\/td>\n        <td>4.04&nbsp;%<\/td>\n        <td>4.49&nbsp;%<\/td>\n        <td>5.7&nbsp;%<\/td>\n        <td>5.9&nbsp;%<\/td>\n        <td>5.9&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Jura (Del\u00e9mont)<\/td>\n        <td>5.4&nbsp;%<\/td>\n        <td>6.2&nbsp;%<\/td>\n        <td>8.02&nbsp;%<\/td>\n        <td>8.92&nbsp;%<\/td>\n        <td>9.7&nbsp;%<\/td>\n        <td>10.1&nbsp;%<\/td>\n        <td>10.2&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Lucerne (Luzern)<\/td>\n        <td>3.8&nbsp;%<\/td>\n        <td>5.1&nbsp;%<\/td>\n        <td>5.07&nbsp;%<\/td>\n        <td>5.71&nbsp;%<\/td>\n        <td>8.0&nbsp;%<\/td>\n        <td>8.4&nbsp;%<\/td>\n        <td>8.5&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Neuch\u00e2tel (Neuch\u00e2tel)<\/td>\n        <td>4.9&nbsp;%<\/td>\n        <td>5.7&nbsp;%<\/td>\n        <td>7.51&nbsp;%<\/td>\n        <td>8.01&nbsp;%<\/td>\n        <td>8.5&nbsp;%<\/td>\n        <td>8.8&nbsp;%<\/td>\n        <td>8.8&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Nidwald (Stans)<\/td>\n        <td>2.7&nbsp;%<\/td>\n        <td>3.7&nbsp;%<\/td>\n        <td>4.74&nbsp;%<\/td>\n        <td>5.19&nbsp;%<\/td>\n        <td>5.6&nbsp;%<\/td>\n        <td>5.7&nbsp;%<\/td>\n        <td>5.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Obwald (Sarnen)<\/td>\n        <td>5.4&nbsp;%<\/td>\n        <td>5.8&nbsp;%<\/td>\n        <td>6.41&nbsp;%<\/td>\n        <td>6.86&nbsp;%<\/td>\n        <td>7.3&nbsp;%<\/td>\n        <td>7.5&nbsp;%<\/td>\n        <td>7.5&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Saint-Gall (St. Gallen)<\/td>\n        <td>5.5&nbsp;%<\/td>\n        <td>5.9&nbsp;%<\/td>\n        <td>6.64&nbsp;%<\/td>\n        <td>7.09&nbsp;%<\/td>\n        <td>7.5&nbsp;%<\/td>\n        <td>7.6&nbsp;%<\/td>\n        <td>7.6&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Schaffhouse (Schaffhausen)<\/td>\n        <td>2.1&nbsp;%<\/td>\n        <td>3.3&nbsp;%<\/td>\n        <td>4.52&nbsp;%<\/td>\n        <td>5.01&nbsp;%<\/td>\n        <td>5.5&nbsp;%<\/td>\n        <td>5.7&nbsp;%<\/td>\n        <td>5.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Soleure (Solothurn)<\/td>\n        <td>3.5&nbsp;%<\/td>\n        <td>5.0&nbsp;%<\/td>\n        <td>6.54&nbsp;%<\/td>\n        <td>7.26&nbsp;%<\/td>\n        <td>7.7&nbsp;%<\/td>\n        <td>7.8&nbsp;%<\/td>\n        <td>7.8&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Schwyz (Schwyz)<\/td>\n        <td>1.3&nbsp;%<\/td>\n        <td>2.4&nbsp;%<\/td>\n        <td>4.36&nbsp;%<\/td>\n        <td>5.97&nbsp;%<\/td>\n        <td>8.5&nbsp;%<\/td>\n        <td>10.4&nbsp;%<\/td>\n        <td>10.4&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Thurgovie (Frauenfeld)<\/td>\n        <td>6.2&nbsp;%<\/td>\n        <td>6.6&nbsp;%<\/td>\n        <td>7.36&nbsp;%<\/td>\n        <td>7.81&nbsp;%<\/td>\n        <td>8.2&nbsp;%<\/td>\n        <td>8.4&nbsp;%<\/td>\n        <td>8.4&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Tessin (Bellinzona)<\/td>\n        <td>4.0&nbsp;%<\/td>\n        <td>4.4&nbsp;%<\/td>\n        <td>5.15&nbsp;%<\/td>\n        <td>5.60&nbsp;%<\/td>\n        <td>7.3&nbsp;%<\/td>\n        <td>8.1&nbsp;%<\/td>\n        <td>8.1&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Uri (Altdorf)<\/td>\n        <td>3.9&nbsp;%<\/td>\n        <td>4.3&nbsp;%<\/td>\n        <td>5.00&nbsp;%<\/td>\n        <td>5.45&nbsp;%<\/td>\n        <td>5.8&nbsp;%<\/td>\n        <td>6.0&nbsp;%<\/td>\n        <td>6.0&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Vaud (Lausanne)<\/td>\n        <td>3.4&nbsp;%<\/td>\n        <td>4.6&nbsp;%<\/td>\n        <td>6.36&nbsp;%<\/td>\n        <td>7.40&nbsp;%<\/td>\n        <td>8.4&nbsp;%<\/td>\n        <td>9.1&nbsp;%<\/td>\n        <td>9.3&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Valais (Sion)<\/td>\n        <td>4.4&nbsp;%<\/td>\n        <td>4.8&nbsp;%<\/td>\n        <td>5.50&nbsp;%<\/td>\n        <td>6.72&nbsp;%<\/td>\n        <td>9.1&nbsp;%<\/td>\n        <td>10.3&nbsp;%<\/td>\n        <td>10.3&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Zoug (Zug)<\/td>\n        <td>1.8&nbsp;%<\/td>\n        <td>2.9&nbsp;%<\/td>\n        <td>4.17&nbsp;%<\/td>\n        <td>4.99&nbsp;%<\/td>\n        <td>5.8&nbsp;%<\/td>\n        <td>6.3&nbsp;%<\/td>\n        <td>6.4&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td>Zurich (Z\u00fcrich)<\/td>\n        <td>4.5&nbsp;%<\/td>\n        <td>4.9&nbsp;%<\/td>\n        <td>5.63&nbsp;%<\/td>\n        <td>6.08&nbsp;%<\/td>\n        <td>7.2&nbsp;%<\/td>\n        <td>11.2&nbsp;%<\/td>\n        <td>15.8&nbsp;%<\/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-e-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\">Administration f\u00e9d\u00e9rale des contributions (AFC), Simulateur fiscal<\/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-e-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\">Exemple d'imp\u00f4t sur le retrait du 2\u00e8me pilier dans les cantons romands<\/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-e-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 de Gen\u00e8ve, commune de Gen\u00e8ve<\/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\" data-e-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-e-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-e-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>Montant du retrait<\/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-e-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-e-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>50&rsquo;000 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-7cdcb80\" data-id=\"7cdcb80\" data-element_type=\"column\" data-e-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-e-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>100&rsquo;000 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-4250451\" data-id=\"4250451\" data-element_type=\"column\" data-e-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-e-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>250&rsquo;000 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-e50fd28\" data-id=\"e50fd28\" data-element_type=\"column\" data-e-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-e-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>500&rsquo;000 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-6da5755\" data-id=\"6da5755\" data-element_type=\"column\" data-e-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-e-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&rsquo;000&rsquo;000 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-eaaf7e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eaaf7e5\" data-element_type=\"section\" data-e-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-e-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-e-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>Personne seule<\/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-e-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-e-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&rsquo;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-e-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-e-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&rsquo;620.85 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-f87fcc4\" data-id=\"f87fcc4\" data-element_type=\"column\" data-e-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-e-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>16&rsquo;725.40 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-21ec6ed\" data-id=\"21ec6ed\" data-element_type=\"column\" data-e-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-e-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&rsquo;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-e-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-e-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>84&rsquo;957.70 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\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\" data-e-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-e-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-e-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>Personne mari\u00e9e<\/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-e-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-e-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-e-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-e-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&rsquo;126.60 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-003f29e\" data-id=\"003f29e\" data-element_type=\"column\" data-e-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-e-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>14&rsquo;622.80 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-a10a59f\" data-id=\"a10a59f\" data-element_type=\"column\" data-e-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-e-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>35&rsquo;746.50 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<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-3637629\" data-id=\"3637629\" data-element_type=\"column\" data-e-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-e-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>80&rsquo;379.30 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<div class=\"elementor-element elementor-element-d972df2 elementor-widget elementor-widget-heading\" data-id=\"d972df2\" data-element_type=\"widget\" data-e-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 de Vaud, commune de 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\" data-e-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-e-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-e-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>Montant du retrait<\/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-e-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-e-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>50&rsquo;000 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-1f99dfe\" data-id=\"1f99dfe\" data-element_type=\"column\" data-e-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-e-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>100&rsquo;000 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-7e77b3e\" data-id=\"7e77b3e\" data-element_type=\"column\" data-e-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-e-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>250&rsquo;000 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-0182586\" data-id=\"0182586\" data-element_type=\"column\" data-e-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-e-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>500&rsquo;000 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-05738c6\" data-id=\"05738c6\" data-element_type=\"column\" data-e-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-e-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&rsquo;000&rsquo;000 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-a5fc072 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5fc072\" data-element_type=\"section\" data-e-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-e-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-e-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>Personne seule<\/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-e-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-e-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&rsquo;690.60 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-5b81eeb\" data-id=\"5b81eeb\" data-element_type=\"column\" data-e-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-e-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&rsquo;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-e-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-e-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>17&rsquo;552.35 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-71f7652\" data-id=\"71f7652\" data-element_type=\"column\" data-e-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-e-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>42&rsquo;172 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-9897d7b\" data-id=\"9897d7b\" data-element_type=\"column\" data-e-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-e-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&rsquo;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\" data-e-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-e-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-e-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>Personne mari\u00e9e<\/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-e-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-e-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&rsquo;345.55 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-8d46a72\" data-id=\"8d46a72\" data-element_type=\"column\" data-e-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-e-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&rsquo;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-e-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-e-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&rsquo;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-e-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-e-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&rsquo;187.15 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-da07748\" data-id=\"da07748\" data-element_type=\"column\" data-e-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-e-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&rsquo;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\" data-e-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-e-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-e-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>Famille mono-parentale<\/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-e-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-e-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&rsquo;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-e-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-e-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&rsquo;098.50 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<div class=\"elementor-column elementor-col-16 elementor-inner-column elementor-element elementor-element-35462bf\" data-id=\"35462bf\" data-element_type=\"column\" data-e-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-e-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>16&rsquo;390.70 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-f4df608\" data-id=\"f4df608\" data-element_type=\"column\" data-e-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-e-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>40&rsquo;469.65 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-857b96f\" data-id=\"857b96f\" data-element_type=\"column\" data-e-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-e-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>89&rsquo;399.95 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\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-e-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 du Valais, commune de 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\" data-e-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-e-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-e-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>Montant du retrait<\/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-e-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-e-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>50&rsquo;000 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-f64839a\" data-id=\"f64839a\" data-element_type=\"column\" data-e-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-e-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>100&rsquo;000 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-83bca00\" data-id=\"83bca00\" data-element_type=\"column\" data-e-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-e-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>250&rsquo;000 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-2c6ead1\" data-id=\"2c6ead1\" data-element_type=\"column\" data-e-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-e-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>500&rsquo;000 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-69ae8e4\" data-id=\"69ae8e4\" data-element_type=\"column\" data-e-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-e-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&rsquo;000&rsquo;000 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-a7cefea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7cefea\" data-element_type=\"section\" data-e-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-e-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-e-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>Personne seule<\/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-e-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-e-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>2&rsquo;185.55 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-76ee982\" data-id=\"76ee982\" data-element_type=\"column\" data-e-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-e-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\u2019760.45 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-80f1fb5\" data-id=\"80f1fb5\" data-element_type=\"column\" data-e-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-e-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>14\u2019483.20 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-9045e7a\" data-id=\"9045e7a\" data-element_type=\"column\" data-e-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-e-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\u2019041.30 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-e-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-e-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>103\u2019000 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-b7283b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7283b0\" data-element_type=\"section\" data-e-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-e-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-e-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>Personne mari\u00e9e<\/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-e-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-e-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>2\u2019100.40 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-b44624b\" data-id=\"b44624b\" data-element_type=\"column\" data-e-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-e-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\u2019498.60 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-afdc7e7\" data-id=\"afdc7e7\" data-element_type=\"column\" data-e-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-e-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>14\u2019052.20 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-6a755ab\" data-id=\"6a755ab\" data-element_type=\"column\" data-e-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-e-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>37\u2019171.15 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-8899d86\" data-id=\"8899d86\" data-element_type=\"column\" data-e-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-e-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>101\u2019400 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<div class=\"elementor-element elementor-element-6bc930c elementor-widget elementor-widget-heading\" data-id=\"6bc930c\" data-element_type=\"widget\" data-e-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 de Fribourg, commune de 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\" data-e-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-e-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-e-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>Montant du retrait<\/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-e-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-e-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>50&rsquo;000 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-50290ba\" data-id=\"50290ba\" data-element_type=\"column\" data-e-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-e-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>100&rsquo;000 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-b8b1696\" data-id=\"b8b1696\" data-element_type=\"column\" data-e-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-e-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>250&rsquo;000 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-675734a\" data-id=\"675734a\" data-element_type=\"column\" data-e-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-e-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>500&rsquo;000 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-878dd78\" data-id=\"878dd78\" data-element_type=\"column\" data-e-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-e-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&rsquo;000&rsquo;000 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-fa5afda elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa5afda\" data-element_type=\"section\" data-e-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-e-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-e-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>Personne seule<\/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-e-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-e-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-e-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-e-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\u2019260 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-4a84819\" data-id=\"4a84819\" data-element_type=\"column\" data-e-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-e-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>17\u2019483 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-9d2567a\" data-id=\"9d2567a\" data-element_type=\"column\" data-e-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-e-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>46\u2019583 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-42fa218\" data-id=\"42fa218\" data-element_type=\"column\" data-e-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-e-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>104\u2019000 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-425e7fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"425e7fd\" data-element_type=\"section\" data-e-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-e-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-e-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>Personne mari\u00e9e<\/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-e-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-e-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-e-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-e-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>2\u2019723 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-9db9f58\" data-id=\"9db9f58\" data-element_type=\"column\" data-e-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-e-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>16\u2019362 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-7603fb0\" data-id=\"7603fb0\" data-element_type=\"column\" data-e-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-e-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\u2019362 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-e-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-e-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>103\u2019100 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<div class=\"elementor-element elementor-element-e76d920 elementor-widget elementor-widget-heading\" data-id=\"e76d920\" data-element_type=\"widget\" data-e-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\">Les diff\u00e9rentes m\u00e9thodes de calcul cantonales<\/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-e-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>L&rsquo;imposition des prestations en capital provenant de la pr\u00e9voyance est calcul\u00e9e diff\u00e9remment d&rsquo;un canton \u00e0 l&rsquo;autre. Il existe <strong>4 principales m\u00e9thodes de calcul<\/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-e-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. M\u00e9thode proportionnelle au taux d'imposition sur le revenu<\/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-e-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>Cette m\u00e9thode applique une <strong>fraction du taux d&rsquo;imposition<\/strong> ordinaire sur le revenu. Concr\u00e8tement, l&rsquo;imp\u00f4t sur les prestations en capital repr\u00e9sente une portion de l&rsquo;imp\u00f4t qui aurait \u00e9t\u00e9 d\u00fb si le montant avait \u00e9t\u00e9 un revenu annuel.<\/p><p>Par exemple, si le <strong>taux d&rsquo;imposition<\/strong> pour un revenu de <strong>250&rsquo;000 CHF<\/strong> est de <strong>15%<\/strong>, le canton appliquera 1\/5 de ce taux (soit 3%) sur le capital retir\u00e9. C&rsquo;est pourquoi on parle d&rsquo;un \u00ab\u00a0imp\u00f4t r\u00e9duit\u00a0\u00bb. Cette r\u00e9duction varie selon les cantons (g\u00e9n\u00e9ralement 1\/3, 1\/4 ou 1\/5 du taux normal).<\/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-e-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 concern\u00e9s:<\/b> Conf\u00e9d\u00e9ration Suisse, Argovie (AG), Appenzell Rhodes-Int\u00e9rieures (AI), Gen\u00e8ve (GE), Lucerne (LU), Neuch\u00e2tel (NE), Nidwald (NW), Obwald (OW), Schaffhouse (SH), Soleure (SO), Vaud (VD) et Zoug (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-e-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. Syst\u00e8me du taux de rente<\/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-e-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>Cette m\u00e9thode est plus complexe. Le canton <strong>convertit<\/strong> d&rsquo;abord le capital en <strong>rente annuelle fictive<\/strong> \u00e0 l&rsquo;aide d&rsquo;un <strong>taux de conversion<\/strong> (par exemple 1\/25 du capital). Ensuite, il d\u00e9termine le taux d&rsquo;imposition qui s&rsquo;appliquerait \u00e0 cette rente annuelle selon le <strong>bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu<\/strong>. Enfin, ce taux est appliqu\u00e9 au montant total du capital retir\u00e9.<\/p><p>Par exemple, pour un retrait de <strong>250&rsquo;000 CHF<\/strong> avec un coefficient de 1\/25, on calcule d&rsquo;abord une rente fictive de 10&rsquo;000 CHF. Si le taux d&rsquo;imposition pour 10&rsquo;000 CHF de revenu est de 2%, ce taux de 2% est ensuite appliqu\u00e9 aux 250&rsquo;000 CHF du 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-e-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 concern\u00e9s:<\/b> Grisons (GR), Schwyz (SZ), Tessin (TI), Valais (VS) et 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-e-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. Bar\u00e8me d'imposition distinct pour les prestations en capital<\/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-e-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>Ces cantons ont cr\u00e9\u00e9 un bar\u00e8me fiscal sp\u00e9cifique et ind\u00e9pendant pour les prestations en capital, compl\u00e8tement s\u00e9par\u00e9 du bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu. Ce <strong>bar\u00e8me progressif<\/strong> est inscrit directement dans leur loi fiscale cantonale.<\/p><p>Cette m\u00e9thode offre une transparence totale, car le bar\u00e8me est sp\u00e9cifiquement<strong> con\u00e7u pour les retraits de capital<\/strong> et non d\u00e9riv\u00e9 d&rsquo;autres calculs.<\/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-e-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 concern\u00e9s:<\/b> Appenzell Rhodes-Ext\u00e9rieures (AR), Berne (BE), B\u00e2le-Campagne (BL), B\u00e2le-Ville (BS), Jura (JU) et Zoug (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-e-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. Taux fixe pour les prestations en capital<\/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-e-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>Ces cantons appliquent la <strong>m\u00e9thode la plus simple<\/strong>: un taux d&rsquo;imposition fixe sur l&rsquo;ensemble de la prestation en capital, quel que soit le montant retir\u00e9. Le taux reste constant, que vous retiriez 50&rsquo;000 CHF ou 1&rsquo;000&rsquo;000 CHF.<\/p><p>Dans ces cantons, la l\u00e9g\u00e8re progression visible dans les comparatifs provient uniquement de l&rsquo;imp\u00f4t f\u00e9d\u00e9ral, qui lui reste progressif. Au niveau cantonal, le taux demeure fixe.<\/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-e-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 concern\u00e9s:<\/b> Glaris (GL), Saint-Gall (SG), Thurgovie (TG) et 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-e-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-e-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\">Remarques importantes<\/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-e-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\">Certains cantons appliquent des taux d'imposition minimum ou maximum pour \u00e9viter les situations extr\u00eames<\/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\">Des montants exon\u00e9r\u00e9s d'imp\u00f4t existent dans certains cantons (AG, BE, BS, FR, GR, VS)<\/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\">Le Tessin et le Valais utilisent des tableaux de conversion qui tiennent compte du sexe et de l'\u00e2ge, car ces facteurs influencent le calcul de la rente fictive<\/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-e-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\">Comment payer moins d'imp\u00f4ts lors d'un retrait LPP ?<\/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-e-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>L\u2019imp\u00f4t sur le capital LPP est <strong>progressif<\/strong>: plus vous retirez en une seule fois, plus le taux effectif augmente. La r\u00e8gle d&rsquo;or est donc coordonner les retraits de pr\u00e9voyance (<a href=\"https:\/\/invexa.ch\/prevoyance\/3eme-pilier\/\">3\u00e8me pilier<\/a>) sur plusieurs ann\u00e9es afin que chaque retrait soit impos\u00e9 \u00e0 un taux plus bas.<\/p><p>Une autre solution implique de s\u2019installer <strong data-start=\"1020\" data-end=\"1034\">l\u00e9galement<\/strong> dans un canton \u00e0 fiscalit\u00e9 avantageuse <strong data-start=\"1074\" data-end=\"1096\">l\u2019ann\u00e9e du retrait<\/strong>. Le domicile fiscal doit \u00eatre effectif et reconnu par l\u2019administration cantonale. En effet, Chaque canton applique son <strong data-start=\"787\" data-end=\"817\">propre bar\u00e8me d\u2019imposition<\/strong> sur les prestations en capital, et les \u00e9carts sont importants : certains cantons (Zoug, Obwald, Schwyz) ont des taux beaucoup plus bas que d\u2019autres (Vaud, Gen\u00e8ve, 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-e-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\">Retrait du 2\u00e8me pilier pour les frontaliers<\/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-e-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. Pr\u00e9l\u00e8vements sociaux: quand ils s\u2019appliquent<\/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-e-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>Lorsqu\u2019un <strong>r\u00e9sident fran\u00e7ais<\/strong> est affili\u00e9 au <strong>r\u00e9gime g\u00e9n\u00e9ral<\/strong> (ch\u00f4mage, emploi en France, activit\u00e9 ind\u00e9pendante en France ou perception d\u2019une retraite fran\u00e7aise), le capital du 2\u00e8me pilier retir\u00e9 est soumis aux <strong>pr\u00e9l\u00e8vements sociaux<\/strong>.<\/p><p>Le taux d\u00e9pend du <strong>revenu fiscal de r\u00e9f\u00e9rence<\/strong> deux ans auparavant, mais dans la pratique, la quasi-totalit\u00e9 des contribuables se retrouvent au taux maximum, ce qui porte la facture sociale pr\u00e8s de <strong>9 %<\/strong>.<\/p><p>Les montants \u00e0 d\u00e9clarer figurent dans les cases usuelles d\u00e9di\u00e9es aux revenus de source \u00e9trang\u00e8re et doivent \u00eatre report\u00e9s en brut, sans retrancher l\u2019imp\u00f4t \u00e0 la source pay\u00e9 en Suisse.<\/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-e-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. Imposition du capital en 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-e-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>Deux m\u00e9canismes exsitent pour l&rsquo;imposition du capital en France.<\/p><p><strong>1. Le pr\u00e9l\u00e8vement forfaitaire (optionnel):<\/strong> Le capital de pr\u00e9voyance suisse peut \u00eatre impos\u00e9 via un pr\u00e9l\u00e8vement sp\u00e9cifique de <strong>7.5 %<\/strong>, appliqu\u00e9 apr\u00e8s un abattement de <strong>10 %<\/strong>. Ce syst\u00e8me est avantageux car l\u2019imposition est d\u00e9finitive et s\u00e9par\u00e9e du reste des revenus. L\u2019option est irr\u00e9vocable.<\/p><p>Le point sensible concerne le \u00ab <strong>fractionnement<\/strong> \u00bb. Le fisc assimile un versement fractionn\u00e9 \u00e0 un choix volontaire d\u2019\u00e9taler la perception du capital, ce qui emp\u00eacherait l\u2019application du pr\u00e9l\u00e8vement forfaitaire.<br \/>Cependant, pour le 2\u00e8me pilier suisse, les cas o\u00f9 le contribuable d\u00e9cide r\u00e9ellement du fractionnement sont rarissimes. Les autorit\u00e9s fran\u00e7aises consid\u00e8rent d\u00e9sormais que les versements li\u00e9s \u00e0 une acquisition immobili\u00e8re ou \u00e0 un d\u00e9blocage standard constituent chacun un <strong>\u00e9v\u00e8nement ind\u00e9pendant<\/strong>, ce qui permet d\u2019utiliser le pr\u00e9l\u00e8vement forfaitaire plusieurs fois, pour des d\u00e9blocages fond\u00e9s sur des motifs diff\u00e9rents.<\/p><p><strong>2. Le bar\u00e8me progressif (par d\u00e9faut): <\/strong>Si le retrait tombe dans une situation consid\u00e9r\u00e9e comme fractionn\u00e9e, le <strong>capital est ajout\u00e9<\/strong> aux revenus du foyer et tax\u00e9 dans les tranches classiques.<br \/>Un syst\u00e8me d\u2019att\u00e9nuation (le quotient) est possible: seul <strong>1\/4 du capital<\/strong> est int\u00e9gr\u00e9 au revenu, puis l\u2019imp\u00f4t additionnel est multipli\u00e9 par quatre. Cela limite la mont\u00e9e de tranche mais reste moins int\u00e9ressant que le pr\u00e9l\u00e8vement forfaitaire dans la plupart des cas.<\/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-e-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. Cotisations CMU<\/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-e-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>Pour les frontaliers ou retrait\u00e9s relevant de la <a href=\"https:\/\/invexa.ch\/assurances\/cmu-ou-lamal-faire-le-bon-choix\/\">CMU<\/a>\/CNTFS, le capital du 2\u00e8me pilier entre dans l\u2019assiette servant au calcul des contributions. Autrement dit, le retrait <strong>augmente les revenus<\/strong> pris en compte par le CNTFS 2 ans plus tard, ce qui peut d\u00e9clencher une <strong>cotisation tr\u00e8s \u00e9lev\u00e9e<\/strong> (env. 8% du revenu).<\/p><p>Le CNTFS v\u00e9rifie syst\u00e9matiquement les d\u00e9clarations: l\u2019absence de d\u00e9claration du capital n\u2019\u00e9chappe jamais aux corrections automatiques.<\/p><p>Le seul levier consiste \u00e9ventuellement \u00e0 <strong>changer de r\u00e9gime de sant\u00e9<\/strong> (retour \u00e0 la <strong>LAMal<\/strong> ou affiliation au r\u00e9gime obligatoire fran\u00e7ais) avant l\u2019ann\u00e9e o\u00f9 le CNTFS prend en compte le 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-840db79 elementor-widget elementor-widget-heading\" data-id=\"840db79\" data-element_type=\"widget\" data-e-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. Cons\u00e9quence globale pour un frontalier<\/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-e-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>Lorsqu\u2019un r\u00e9sident fran\u00e7ais r\u00e9cup\u00e8re son 2\u00e8me pilier apr\u00e8s avoir travaill\u00e9 en Suisse, les pr\u00e9l\u00e8vements s\u2019additionnent: l\u2019imp\u00f4t \u00e0 la source suisse, ensuite l\u2019imposition fran\u00e7aise (pr\u00e9l\u00e8vement forfaitaire ou bar\u00e8me), puis les pr\u00e9l\u00e8vements sociaux, et enfin, pour ceux qui rel\u00e8vent de la CMU, une contribution suppl\u00e9mentaire deux ans plus tard. Au final, la charge totale tourne facilement autour de <strong>15 \u00e0 16 %<\/strong>, et peut m\u00eame d\u00e9passer ce niveau selon le r\u00e9gime de sant\u00e9, la date du retrait et le revenu fiscal.<\/p><p>Pour un capital de <strong>200 000 CHF<\/strong>, un frontalier typique se retrouve par exemple avec une fiscalit\u00e9 cumul\u00e9e avoisinant <strong>32 000 CHF<\/strong>: environ 12 000 CHF d\u2019imp\u00f4t \u00e0 la source selon le canton, environ 13 500 CHF issus du pr\u00e9l\u00e8vement forfaitaire fran\u00e7ais (apr\u00e8s abattement de 10 %), plus pr\u00e8s de 6 000 \u00e0 7 000 CHF de pr\u00e9l\u00e8vements sociaux si son revenu fiscal ne lui donne pas acc\u00e8s au taux r\u00e9duit. Si la personne est en plus affili\u00e9e \u00e0 la CMU, la contribution calcul\u00e9e deux ans plus tard peut encore ajouter plusieurs milliers de francs \u00e0 la facture.<\/p><p>C\u2019est ce cumul, et non une taxe unique, qui explique pourquoi le retrait du 2\u00e8me pilier, une fois revenu en France, est nettement plus co\u00fbteux que beaucoup ne l\u2019anticipent.<\/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-e-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\">Optimiser l'imp\u00f4t sur le capital du 2\u00e8me pilier<\/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-e-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. \u00c9chelonner les retraits<\/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-e-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>La <strong>progressivit\u00e9 de l&rsquo;imp\u00f4t<\/strong> constitue le levier d&rsquo;optimisation le plus important. Plus le montant retir\u00e9 en une fois est \u00e9lev\u00e9, plus le taux d&rsquo;imposition effectif augmente. En fractionnant les retraits, chaque versement est impos\u00e9 \u00e0 un taux inf\u00e9rieur.<\/p><p>Voici les <strong>strat\u00e9gies d&rsquo;\u00e9chelonnement<\/strong> \u00e0 mettre en place:<\/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-e-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>S\u00e9parer le retrait du 2\u00e8me pilier et du 3\u00e8me pilier A<\/b> sur plusieurs ann\u00e9es fiscales<\/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\">Par exemple, retirer d'abord le <b>pilier 3a \u00e0 60 ans<\/b>, puis la<b> LPP \u00e0 65 ans<\/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\">Si vous avez plusieurs <b>comptes 3a<\/b>, les <b>retirer sur des ann\u00e9es<\/b> diff\u00e9rentes<\/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\">Pour les <b>couples<\/b>, <b>coordonner les retraits<\/b> des deux conjoints sur des ann\u00e9es distinctes<\/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\">En cas de <b>comptes de libre passages<\/b>, effectuer un <b>split entre 2 fondations<\/b> \u00e0 l'ouverture pour diff\u00e9rer le retrait<\/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-e-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>Par exemple, un retrait unique de <strong>500&rsquo;000 CHF<\/strong> \u00e0 Gen\u00e8ve est impos\u00e9 \u00e0 environ <strong>7.8%<\/strong>, soit <strong>39&rsquo;000 CHF<\/strong>. En fractionnant ce montant en deux retraits de <strong>250&rsquo;000 CHF<\/strong> espac\u00e9s d&rsquo;une ann\u00e9e, le taux tombe \u00e0 environ <strong>5.7%<\/strong> par retrait, pour un total de <strong>28&rsquo;500 CHF d&rsquo;imp\u00f4t<\/strong>. L&rsquo;<strong>\u00e9conomie<\/strong> r\u00e9alis\u00e9e atteint <strong>10&rsquo;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-e-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. Choisir le canton de retrait<\/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-e-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>Le <strong>domicile fiscal<\/strong> au moment du retrait d\u00e9termine le taux d&rsquo;imposition applicable. Les diff\u00e9rences entre cantons sont consid\u00e9rables, avec des \u00e9carts pouvant <strong>d\u00e9passer 5 points de pourcentage<\/strong> pour un m\u00eame montant.\u00a0<\/p><p>Cependant, pour qu&rsquo;un changement de canton soit reconnu fiscalement, le <strong>d\u00e9m\u00e9nagement doit \u00eatre effectif<\/strong> et le nouveau domicile \u00e9tabli avant le retrait. L&rsquo;administration fiscale v\u00e9rifie la r\u00e9alit\u00e9 de l&rsquo;installation (bail, attestation communale, d\u00e9sinscription de l&rsquo;ancien canton). Cette strat\u00e9gie n\u00e9cessite une <strong>planification anticip\u00e9e<\/strong> et repr\u00e9sente un investissement personnel significatif, mais peut g\u00e9n\u00e9rer des \u00e9conomies substantielles sur des capitaux importants.<\/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-e-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. Optimiser les rachats LPP<\/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-e-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>Les rachats dans le 2\u00e8me pilier sont <strong>d\u00e9ductibles \u00e0 100%<\/strong> du revenu imposable, ce qui g\u00e9n\u00e8re une \u00e9conomie fiscale imm\u00e9diate. Cette d\u00e9duction s&rsquo;applique au taux marginal d&rsquo;imposition, qui peut atteindre 40-45% dans certains cantons pour les hauts revenus.<\/p><p><strong>R\u00e8gles \u00e0 respecter:<\/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-e-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\">Ne pas retirer le capital dans les <b>3 ans suivant un rachat<\/b>, sous peine de rappel d'imp\u00f4t<\/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\">Planifier les rachats en fonction de la <b>date de retrait <\/b>envisag\u00e9e<\/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\">Privil\u00e9gier les rachats durant les <b>ann\u00e9es de hauts revenus<\/b> pour maximiser l'\u00e9conomie fiscale<\/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-e-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>Effectuer des <strong>rachats r\u00e9guliers<\/strong> pendant la vie active (surtout apr\u00e8s 50 ans), en respectant le <strong>d\u00e9lai de 3 ans<\/strong> avant tout retrait anticip\u00e9. Cela permet de r\u00e9duire l&rsquo;imp\u00f4t sur le revenu pendant les ann\u00e9es de travail, tout en constituant un capital qui sera impos\u00e9 plus favorablement au moment du retrait.<\/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-e-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. Choisir le bon moment pour le retrait<\/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-e-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>Le timing du retrait peut influencer la charge fiscale globale, particuli\u00e8rement pour les frontaliers ou les personnes ayant des revenus variables.<\/p><p><strong>\u00c9l\u00e9ments \u00e0 consid\u00e9rer:<\/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-e-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\">Retirer le capital une ann\u00e9e o\u00f9 les autres <b>revenus sont faibles <\/b>(notamment l'ann\u00e9e suivant la cessation d'activit\u00e9)<\/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>Pour les frontaliers fran\u00e7ais:<\/b> privil\u00e9gier le retrait avant un retour d\u00e9finitif en France pour \u00e9viter le cumul des impositions<\/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>Coordonner avec d'autres \u00e9v\u00e9nements<\/b> fiscaux (vente immobili\u00e8re, h\u00e9ritage) pour \u00e9viter un cumul d\u00e9favorable<\/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-e-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-e-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>L&rsquo;optimisation fiscale du retrait du 2\u00e8me pilier exige une planification anticip\u00e9e, id\u00e9alement <strong>5 \u00e0 10 ans avant le retrait<\/strong>. Les gains potentiels peuvent atteindre plusieurs dizaines de milliers de francs sur un capital important. Cette d\u00e9marche s&rsquo;inscrit pleinement dans une strat\u00e9gie globale de <a href=\"https:\/\/invexa.ch\/services\/consultant-planification-retraite\/\">planification patrimoniale<\/a>, qui prend en compte l&rsquo;ensemble de vos objectifs financiers et successoraux.<\/p><p>N&rsquo;h\u00e9sitez pas \u00e0 consulter un <a href=\"https:\/\/invexa.ch\/\">conseiller financier<\/a> pour \u00e9laborer une <strong>strat\u00e9gie personnalis\u00e9e<\/strong> adapt\u00e9e \u00e0 votre 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-e-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\">Questions fr\u00e9quentes<\/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-e-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\">Quand l\u2019imp\u00f4t sur les prestations en capital est-il d\u00fb ?<\/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=\"\" 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=\"https:\/\/invexa.ch\/prevoyance\/pilier-3a\/\">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><\/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\">Quel est le d\u00e9lai de blocage apr\u00e8s un rachat LPP ?<\/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>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><\/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\">Puis-je retirer mon 2\u00e8me pilier en plusieurs fois ?<\/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>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><\/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\">Comment mes prestations retraite LPP sont-elles impos\u00e9es ?<\/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\">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><\/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\">Que dois-je faire si je re\u00e7ois une prestation en capital ?<\/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>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><\/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\">Quelles cotisations de retraite sont d\u00e9ductibles de mes imp\u00f4ts ?<\/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\">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 limite l\u00e9gale<\/strong>, selon que vous \u00eates affili\u00e9 ou non au 2e pilier.<\/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\">Que se passe-t-il si je quitte la Suisse d\u00e9finitivement ?<\/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>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><\/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\">Comment sont impos\u00e9s les h\u00e9ritages de prestations LPP ?<\/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>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><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quand l\\u2019imp\\u00f4t sur les prestations en capital est-il d\\u00fb ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"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=\\\"https:\\\/\\\/invexa.ch\\\/prevoyance\\\/pilier-3a\\\/\\\">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>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le d\\u00e9lai de blocage apr\\u00e8s un rachat LPP ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"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>\"}},{\"@type\":\"Question\",\"name\":\"Puis-je retirer mon 2\\u00e8me pilier en plusieurs fois ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"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>\"}},{\"@type\":\"Question\",\"name\":\"Comment mes prestations retraite LPP sont-elles impos\\u00e9es ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"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>\"}},{\"@type\":\"Question\",\"name\":\"Que dois-je faire si je re\\u00e7ois une prestation en capital ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"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>\"}},{\"@type\":\"Question\",\"name\":\"Quelles cotisations de retraite sont d\\u00e9ductibles de mes imp\\u00f4ts ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"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 limite l\\u00e9gale<\\\/strong>, selon que vous \\u00eates affili\\u00e9 ou non au 2e pilier.<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si je quitte la Suisse d\\u00e9finitivement ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"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>\"}},{\"@type\":\"Question\",\"name\":\"Comment sont impos\\u00e9s les h\\u00e9ritages de prestations LPP ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"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>\"}}]}<\/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>\n\t\t","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":25,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/1244\/revisions"}],"predecessor-version":[{"id":8974,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/1244\/revisions\/8974"}],"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}]}}