{"id":885,"date":"2026-03-20T08:06:18","date_gmt":"2026-03-20T08:06:18","guid":{"rendered":"http:\/\/invexa.ch\/?p=885"},"modified":"2026-06-17T15:49:21","modified_gmt":"2026-06-17T15:49:21","slug":"3eme-pilier-pour-frontalier","status":"publish","type":"post","link":"https:\/\/invexa.ch\/en\/pension\/3rd-pillar-for-cross-border-commuters\/","title":{"rendered":"Swiss Cross-Border Pillar 3: Comprehensive Guide 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"885\" class=\"elementor elementor-885\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c6aa8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c6aa8b\" 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-a22a1fb\" data-id=\"a22a1fb\" 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<div class=\"elementor-element elementor-element-38a134f e-flex e-con-boxed e-con e-parent\" data-id=\"38a134f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c7ab44f e-con-full e-flex e-con e-child\" data-id=\"c7ab44f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae54499 elementor-widget elementor-widget-heading\" data-id=\"ae54499\" 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\">En bref<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15c7403 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"15c7403\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><clipPath id=\"5bc1e4b2e8\"><path d=\"M 0 163 L 162.230469 163 L 162.230469 187.609375 L 0 187.609375 Z M 0 163 \" 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class=\"elementor-icon-list-text\"><strong>Accessible \u00e0 tous les frontaliers travaillant en Suisse<\/strong> avec un revenu soumis \u00e0 l'AVS<\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><clipPath id=\"5bc1e4b2e8\"><path d=\"M 0 163 L 162.230469 163 L 162.230469 187.609375 L 0 187.609375 Z M 0 163 \" clip-rule=\"nonzero\"><\/path><\/clipPath><clipPath id=\"1ae224ed11\"><path d=\"M 187 0 L 212 0 L 212 162.722656 L 187 162.722656 Z M 187 0 \" clip-rule=\"nonzero\"><\/path><\/clipPath><clipPath id=\"bd96533006\"><path d=\"M 212.089844 187.441406 L 375 187.441406 L 375 212.488281 L 212.089844 212.488281 Z M 212.089844 187.441406 \" 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187.246094 212.722656 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 214.265625 160.496094 L 213.769531 160.417969 L 214.175781 160.011719 Z M 214.265625 160.496094 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 187.125 187.609375 L 172.6875 202.351562 L 160.492188 214.800781 L 160.089844 215.214844 L 101.066406 275.449219 L 145.144531 212.230469 L 156.78125 195.523438 L 162.183594 187.730469 L 162.289062 187.609375 Z M 187.125 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/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\"><strong>D\u00e9duction fiscale possible uniquement avec le statut de quasi-r\u00e9sident<\/strong> (90% des revenus impos\u00e9s en Suisse), cantons de Gen\u00e8ve et Fribourg uniquement<\/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 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201.558594 172.875 L 213.769531 160.417969 L 214.265625 160.496094 L 214.175781 160.011719 Z M 273.183594 99.761719 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 274.113281 274.558594 L 211.660156 230.101562 L 194.679688 217.996094 L 187.246094 212.722656 L 187.125 212.617188 L 187.125 187.609375 Z M 274.113281 274.558594 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><g clip-path=\"url(#dd846df1dc)\"><path fill=\"#071659\" d=\"M 187.125 212.8125 L 187.125 376.039062 L 162.675781 230.613281 L 179.90625 218.058594 Z M 187.125 212.8125 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><\/g><path fill=\"#071659\" d=\"M 187.246094 212.722656 L 187.125 212.8125 L 187.125 212.617188 Z M 187.246094 212.722656 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 214.265625 160.496094 L 213.769531 160.417969 L 214.175781 160.011719 Z M 214.265625 160.496094 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 187.125 187.609375 L 172.6875 202.351562 L 160.492188 214.800781 L 160.089844 215.214844 L 101.066406 275.449219 L 145.144531 212.230469 L 156.78125 195.523438 L 162.183594 187.730469 L 162.289062 187.609375 Z M 187.125 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/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\"><strong>Plafond 2026 :<\/strong> CHF 7'258\/an pour les salari\u00e9s affili\u00e9s \u00e0 une caisse de pension<\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><clipPath id=\"5bc1e4b2e8\"><path d=\"M 0 163 L 162.230469 163 L 162.230469 187.609375 L 0 187.609375 Z M 0 163 \" clip-rule=\"nonzero\"><\/path><\/clipPath><clipPath id=\"1ae224ed11\"><path d=\"M 187 0 L 212 0 L 212 162.722656 L 187 162.722656 Z M 187 0 \" clip-rule=\"nonzero\"><\/path><\/clipPath><clipPath id=\"bd96533006\"><path d=\"M 212.089844 187.441406 L 375 187.441406 L 375 212.488281 L 212.089844 212.488281 Z M 212.089844 187.441406 \" clip-rule=\"nonzero\"><\/path><\/clipPath><clipPath id=\"dd846df1dc\"><path d=\"M 162.230469 212.601562 L 187.125 212.601562 L 187.125 375 L 162.230469 375 Z M 162.230469 212.601562 \" clip-rule=\"nonzero\"><\/path><\/clipPath><\/defs><g clip-path=\"url(#5bc1e4b2e8)\"><path fill=\"#071659\" d=\"M 162.09375 187.609375 L -1.410156 187.609375 L 144.605469 163.078125 L 156.71875 180.050781 Z M 162.09375 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><\/g><path fill=\"#071659\" d=\"M 187.125 162.398438 L 187.125 162.589844 L 186.996094 162.503906 Z M 187.125 162.398438 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 212.148438 187.609375 L 211.984375 187.609375 L 212.066406 187.472656 Z M 212.148438 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 162.289062 187.609375 L 162.183594 187.730469 L 162.09375 187.609375 Z M 162.289062 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 187.246094 212.722656 L 187.125 212.8125 L 187.125 212.617188 Z M 187.246094 212.722656 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><g clip-path=\"url(#1ae224ed11)\"><path fill=\"#071659\" d=\"M 211.589844 144.605469 L 194.347656 157.152344 L 187.125 162.398438 L 187.125 -0.828125 Z M 211.589844 144.605469 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><\/g><path fill=\"#071659\" d=\"M 214.265625 160.496094 L 213.769531 160.417969 L 214.175781 160.011719 Z M 214.265625 160.496094 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><g clip-path=\"url(#bd96533006)\"><path fill=\"#071659\" d=\"M 375.65625 187.609375 L 229.636719 212.132812 L 217.53125 195.152344 L 212.148438 187.609375 Z M 375.65625 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><\/g><path fill=\"#071659\" d=\"M 212.148438 187.609375 L 211.984375 187.609375 L 212.066406 187.472656 Z M 212.148438 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 187.246094 212.722656 L 187.125 212.8125 L 187.125 212.617188 Z M 187.246094 212.722656 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 162.289062 187.609375 L 162.183594 187.730469 L 162.09375 187.609375 Z M 162.289062 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 187.125 162.398438 L 187.125 162.589844 L 186.996094 162.503906 Z M 187.125 162.398438 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 187.125 162.589844 L 187.125 187.609375 L 100.144531 100.675781 L 162.585938 145.109375 L 179.566406 157.214844 L 186.996094 162.503906 Z M 187.125 162.589844 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 212.148438 187.609375 L 211.984375 187.609375 L 212.066406 187.472656 Z M 212.148438 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 162.289062 187.609375 L 162.183594 187.730469 L 162.09375 187.609375 Z M 162.289062 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 273.183594 99.761719 L 229.121094 162.996094 L 217.488281 179.6875 L 212.066406 187.472656 L 211.984375 187.609375 L 187.125 187.609375 L 201.558594 172.875 L 213.769531 160.417969 L 214.265625 160.496094 L 214.175781 160.011719 Z M 273.183594 99.761719 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 274.113281 274.558594 L 211.660156 230.101562 L 194.679688 217.996094 L 187.246094 212.722656 L 187.125 212.617188 L 187.125 187.609375 Z M 274.113281 274.558594 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><g clip-path=\"url(#dd846df1dc)\"><path fill=\"#071659\" d=\"M 187.125 212.8125 L 187.125 376.039062 L 162.675781 230.613281 L 179.90625 218.058594 Z M 187.125 212.8125 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><\/g><path fill=\"#071659\" d=\"M 187.246094 212.722656 L 187.125 212.8125 L 187.125 212.617188 Z M 187.246094 212.722656 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 214.265625 160.496094 L 213.769531 160.417969 L 214.175781 160.011719 Z M 214.265625 160.496094 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 187.125 187.609375 L 172.6875 202.351562 L 160.492188 214.800781 L 160.089844 215.214844 L 101.066406 275.449219 L 145.144531 212.230469 L 156.78125 195.523438 L 162.183594 187.730469 L 162.289062 187.609375 Z M 187.125 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/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\"><strong>Nouveaut\u00e9 2026 :<\/strong> rachat r\u00e9troactif des cotisations manquantes possible<\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><clipPath id=\"5bc1e4b2e8\"><path d=\"M 0 163 L 162.230469 163 L 162.230469 187.609375 L 0 187.609375 Z M 0 163 \" clip-rule=\"nonzero\"><\/path><\/clipPath><clipPath id=\"1ae224ed11\"><path d=\"M 187 0 L 212 0 L 212 162.722656 L 187 162.722656 Z M 187 0 \" clip-rule=\"nonzero\"><\/path><\/clipPath><clipPath id=\"bd96533006\"><path d=\"M 212.089844 187.441406 L 375 187.441406 L 375 212.488281 L 212.089844 212.488281 Z M 212.089844 187.441406 \" clip-rule=\"nonzero\"><\/path><\/clipPath><clipPath id=\"dd846df1dc\"><path d=\"M 162.230469 212.601562 L 187.125 212.601562 L 187.125 375 L 162.230469 375 Z M 162.230469 212.601562 \" clip-rule=\"nonzero\"><\/path><\/clipPath><\/defs><g clip-path=\"url(#5bc1e4b2e8)\"><path fill=\"#071659\" d=\"M 162.09375 187.609375 L -1.410156 187.609375 L 144.605469 163.078125 L 156.71875 180.050781 Z M 162.09375 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><\/g><path fill=\"#071659\" d=\"M 187.125 162.398438 L 187.125 162.589844 L 186.996094 162.503906 Z M 187.125 162.398438 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 212.148438 187.609375 L 211.984375 187.609375 L 212.066406 187.472656 Z M 212.148438 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 162.289062 187.609375 L 162.183594 187.730469 L 162.09375 187.609375 Z M 162.289062 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 187.246094 212.722656 L 187.125 212.8125 L 187.125 212.617188 Z M 187.246094 212.722656 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><g clip-path=\"url(#1ae224ed11)\"><path fill=\"#071659\" d=\"M 211.589844 144.605469 L 194.347656 157.152344 L 187.125 162.398438 L 187.125 -0.828125 Z M 211.589844 144.605469 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><\/g><path fill=\"#071659\" d=\"M 214.265625 160.496094 L 213.769531 160.417969 L 214.175781 160.011719 Z M 214.265625 160.496094 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><g clip-path=\"url(#bd96533006)\"><path fill=\"#071659\" d=\"M 375.65625 187.609375 L 229.636719 212.132812 L 217.53125 195.152344 L 212.148438 187.609375 Z M 375.65625 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><\/g><path fill=\"#071659\" d=\"M 212.148438 187.609375 L 211.984375 187.609375 L 212.066406 187.472656 Z M 212.148438 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 187.246094 212.722656 L 187.125 212.8125 L 187.125 212.617188 Z M 187.246094 212.722656 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 162.289062 187.609375 L 162.183594 187.730469 L 162.09375 187.609375 Z M 162.289062 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 187.125 162.398438 L 187.125 162.589844 L 186.996094 162.503906 Z M 187.125 162.398438 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 187.125 162.589844 L 187.125 187.609375 L 100.144531 100.675781 L 162.585938 145.109375 L 179.566406 157.214844 L 186.996094 162.503906 Z M 187.125 162.589844 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 212.148438 187.609375 L 211.984375 187.609375 L 212.066406 187.472656 Z M 212.148438 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#ffffff\" d=\"M 162.289062 187.609375 L 162.183594 187.730469 L 162.09375 187.609375 Z M 162.289062 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 273.183594 99.761719 L 229.121094 162.996094 L 217.488281 179.6875 L 212.066406 187.472656 L 211.984375 187.609375 L 187.125 187.609375 L 201.558594 172.875 L 213.769531 160.417969 L 214.265625 160.496094 L 214.175781 160.011719 Z M 273.183594 99.761719 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 274.113281 274.558594 L 211.660156 230.101562 L 194.679688 217.996094 L 187.246094 212.722656 L 187.125 212.617188 L 187.125 187.609375 Z M 274.113281 274.558594 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><g clip-path=\"url(#dd846df1dc)\"><path fill=\"#071659\" d=\"M 187.125 212.8125 L 187.125 376.039062 L 162.675781 230.613281 L 179.90625 218.058594 Z M 187.125 212.8125 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><\/g><path fill=\"#071659\" d=\"M 187.246094 212.722656 L 187.125 212.8125 L 187.125 212.617188 Z M 187.246094 212.722656 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 214.265625 160.496094 L 213.769531 160.417969 L 214.175781 160.011719 Z M 214.265625 160.496094 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/path><path fill=\"#071659\" d=\"M 187.125 187.609375 L 172.6875 202.351562 L 160.492188 214.800781 L 160.089844 215.214844 L 101.066406 275.449219 L 145.144531 212.230469 L 156.78125 195.523438 L 162.183594 187.730469 L 162.289062 187.609375 Z M 187.125 187.609375 \" fill-opacity=\"1\" fill-rule=\"nonzero\"><\/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\"><strong>Retrait :<\/strong> pas de double imposition gr\u00e2ce \u00e0 la convention franco-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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f5a09b elementor-widget elementor-widget-heading\" data-id=\"6f5a09b\" 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\">Pourquoi les frontaliers devraient-ils songer \u00e0 une \u00e9pargne compl\u00e9mentaire ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac64523 elementor-widget elementor-widget-text-editor\" data-id=\"ac64523\" 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 revenus issus des <a href=\"https:\/\/invexa.ch\/prevoyance\/1er-pilier-suisse-tout-savoir-sur-lavs-ai-et-prestations-complementaires\/\">1er<\/a> et <a href=\"https:\/\/invexa.ch\/prevoyance\/2eme-pilier\/\">2e piliers<\/a> ne suffisent pas \u00e0 maintenir le niveau de vie apr\u00e8s la vie active, surtout pour ceux qui n\u2019ont pas travaill\u00e9 exclusivement en Suisse. Le <a href=\"https:\/\/invexa.ch\/prevoyance\/3eme-pilier\/\"><strong>3\u00e8me pilier<\/strong><\/a> repr\u00e9sente alors un outil de compensation essentiel. En compl\u00e9ment, il offre la possibilit\u00e9 d\u2019investir dans divers supports, dont certains garantissent la s\u00e9curit\u00e9 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-f1d90d5 elementor-widget elementor-widget-heading\" data-id=\"f1d90d5\" 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\">3\u00e8me pilier A ou B 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-cc27eb5 elementor-widget elementor-widget-text-editor\" data-id=\"cc27eb5\" 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>En Suisse, la pr\u00e9voyance du troisi\u00e8me pilier se d\u00e9cline en deux types: la <strong><a href=\"https:\/\/invexa.ch\/prevoyance\/pilier-3a\/\">pr\u00e9voyance individuelle li\u00e9e (3\u00e8me pilier A)<\/a><\/strong>, et la <strong><a href=\"https:\/\/invexa.ch\/prevoyance\/pilier-3b\/\">pr\u00e9voyance individuelle libre (3\u00e8me pilier B)<\/a><\/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-789a802 elementor-widget elementor-widget-heading\" data-id=\"789a802\" 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\">Pilier 3A (pr\u00e9voyance li\u00e9e)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c4fb17 elementor-widget elementor-widget-text-editor\" data-id=\"5c4fb17\" 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\/services\/expert-pilier-3a\/\">pilier 3a<\/a> est con\u00e7u sp\u00e9cifiquement pour la retraite. Les fonds y vers\u00e9s ne peuvent \u00eatre r\u00e9cup\u00e9r\u00e9s qu\u2019au moment du d\u00e9part \u00e0 la retraite ou dans des <strong>situations exceptionnelles<\/strong> (achat de r\u00e9sidence principale, d\u00e9part d\u00e9finitif de Suisse, etc.).<\/p><p>Les versements sont <strong>d\u00e9ductibles<\/strong> du revenu imposable, sous r\u00e9serve de respecter certaines conditions, notamment pour les frontaliers (par exemple, le choix du statut de <strong>quasi r\u00e9sident<\/strong> dans certains cas).<\/p>\t\t\t\t\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-56929a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56929a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-inner-column elementor-element elementor-element-5cf3ebe\" data-id=\"5cf3ebe\" 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-516fdb3 elementor-widget elementor-widget-heading\" data-id=\"516fdb3\" 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\">Limites de cotisations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e48d1ad elementor-widget elementor-widget-text-editor\" data-id=\"e48d1ad\" 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>En 2026, il est possible de verser les <strong>montants<\/strong> suivants dans la pr\u00e9voyance individuelle li\u00e9e:<\/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-31dd40e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"31dd40e\" 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\"><strong>Salari\u00e9 affili\u00e9 \u00e0 une caisse de pension:<\/strong> Jusqu'\u00e0 CHF 7'258 \/ an<\/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\"><strong>Ind\u00e9pendant ou salari\u00e9 non affili\u00e9 \u00e0 un caisse de pension:<\/strong> 20% de revenu, au maximum CHF 36'288<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-72d9879 elementor-widget elementor-widget-image\" data-id=\"72d9879\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/invexa.ch\/wp-content\/uploads\/2025\/04\/3eme-pilier-en-banque-vs-assurance-1024x576.png\" class=\"attachment-large size-large wp-image-4154\" alt=\"3eme pilier en banque vs assurance\" srcset=\"https:\/\/invexa.ch\/wp-content\/uploads\/2025\/04\/3eme-pilier-en-banque-vs-assurance-1024x576.png 1024w, https:\/\/invexa.ch\/wp-content\/uploads\/2025\/04\/3eme-pilier-en-banque-vs-assurance-300x169.png 300w, https:\/\/invexa.ch\/wp-content\/uploads\/2025\/04\/3eme-pilier-en-banque-vs-assurance-768x432.png 768w, https:\/\/invexa.ch\/wp-content\/uploads\/2025\/04\/3eme-pilier-en-banque-vs-assurance-18x10.png 18w, https:\/\/invexa.ch\/wp-content\/uploads\/2025\/04\/3eme-pilier-en-banque-vs-assurance.png 1440w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\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-81f218e elementor-widget elementor-widget-heading\" data-id=\"81f218e\" 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\">Banque ou assurance ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09ecded elementor-widget elementor-widget-text-editor\" data-id=\"09ecded\" 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 3\u00e8me pilier A est d\u00e9clin\u00e9 en deux cat\u00e9gories: en <strong><a href=\"https:\/\/invexa.ch\/prevoyance\/3eme-pilier-assurance-ou-banque\/\">banque et en assurance<\/a><\/strong>. En assurance, nous retrouvons l&rsquo;assurance-vie classique (risque pur) ou mixte (part d&rsquo;\u00e9pargne en fonds ou compte r\u00e9mun\u00e9r\u00e9), mais aussi l&rsquo;assurance incapacit\u00e9 de gain, essentielle pour les ind\u00e9pendants. Les assurances proposent \u00e9galement de plus en plus des contrats de <strong>pr\u00e9voyance li\u00e9e plus flexibles<\/strong>, similaires aux 3a bancaires, mais qui offrent des <strong>couvertures<\/strong> suppl\u00e9mentaires (ex: lib\u00e9ration des primes en cas d&rsquo;incapacti\u00e9 de gain, participation aux exc\u00e9dents, garanties, etc.).<\/p><p>Le 3a bancaire offre une alternative plus <strong>simple et flexible<\/strong>, car il permet de verser le montant souhait\u00e9 chaque ann\u00e9e. Essentiellement, deux formes sont possibles: le compte r\u00e9mun\u00e9r\u00e9 \u00e0 un taux d&rsquo;int\u00e9r\u00eat, li\u00e9 \u00e0 un <strong><a href=\"http:\/\/invexa.ch\/investissement\/quest-ce-quun-fonds-de-placement\/\">fonds de placement<\/a><\/strong>. Aucune couverture suppl\u00e9mentaire n&rsquo;est possible.<\/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-c4875a9 elementor-widget elementor-widget-html\" data-id=\"c4875a9\" 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<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"Table\",\n  \"name\": \"Comparatif pilier 3a assurance vs banque en Suisse 2026\",\n  \"description\": \"Tableau comparatif entre le pilier 3a via assurance et via banque : fr\u00e9quence des versements, type de placement, exc\u00e9dents, couverture, garantie faillite, lib\u00e9ration des primes, horizon de placement et avantages principaux.\",\n  \"keywords\": [\"3a assurance vs banque\", \"pilier 3a comparatif\", \"3a assurance vie suisse\", \"3a compte bancaire suisse 2026\"]\n}\n<\/script>\n<div class=\"t\">\n  <table>\n    <caption style=\"display:none\">Comparatif pilier 3a assurance vs banque Suisse 2026<\/caption>\n    <thead>\n      <tr>\n        <th scope=\"col\">Crit\u00e8res<\/th>\n        <th scope=\"col\">3a assurance<\/th>\n        <th scope=\"col\">3a banque<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>Fr\u00e9quence des versements<\/td>\n        <td data-label=\"3a assurance\">D\u00e9termin\u00e9e \u00e0 l'avance<\/td>\n        <td data-label=\"3a banque\"><span class=\"win\">Flexible<\/span><\/td>\n      <\/tr>\n      <tr>\n        <td>Type de placement<\/td>\n        <td data-label=\"3a assurance\"><span class=\"win\">Classique (\u00e9pargne simple)<br>Mixte (\u00e9pargne\/risque)<br>Jusqu'\u00e0 100% fonds<\/span><\/td>\n        <td data-label=\"3a banque\">Classique (\u00e9pargne simple)<br>Jusqu'\u00e0 100% fonds<\/td>\n      <\/tr>\n      <tr>\n        <td>Exc\u00e9dents<\/td>\n        <td data-label=\"3a assurance\"><span class=\"win\">Participation aux exc\u00e9dents<\/span><\/td>\n        <td data-label=\"3a banque\">Aucune participation<\/td>\n      <\/tr>\n      <tr>\n        <td>Couverture possible<\/td>\n        <td data-label=\"3a assurance\"><span class=\"win\">D\u00e9c\u00e8s<br>Invalidit\u00e9<\/span><\/td>\n        <td data-label=\"3a banque\">Aucune<\/td>\n      <\/tr>\n      <tr>\n        <td>Garantie en cas de faillite<\/td>\n        <td data-label=\"3a assurance\"><span class=\"win\">Montant garanti \u00e0 100%<\/span><\/td>\n        <td data-label=\"3a banque\">Garanti jusqu'\u00e0 CHF 100'000<\/td>\n      <\/tr>\n      <tr>\n        <td>Lib\u00e9ration des primes en cas d'incapacit\u00e9 de gain<\/td>\n        <td data-label=\"3a assurance\"><span class=\"win\">Possible<\/span><\/td>\n        <td data-label=\"3a banque\">Aucune<\/td>\n      <\/tr>\n      <tr>\n        <td>Horizon de placement<\/td>\n        <td data-label=\"3a assurance\">Long terme uniquement<\/td>\n        <td data-label=\"3a banque\"><span class=\"win\">Moyen \u00e0 court terme<\/span><\/td>\n      <\/tr>\n      <tr>\n        <td>Part de capital garanti<\/td>\n        <td data-label=\"3a assurance\"><span class=\"win\">Possible<\/span><\/td>\n        <td data-label=\"3a banque\">Aucune<\/td>\n      <\/tr>\n      <tr>\n        <td>Mise en gage<\/td>\n        <td data-label=\"3a assurance\"><span class=\"win\">Possible<\/span><\/td>\n        <td data-label=\"3a banque\"><span class=\"win\">Possible<\/span><\/td>\n      <\/tr>\n      <tr>\n        <td>Avantages principaux<\/td>\n        <td data-label=\"3a assurance\">Couverture d'assurance<br>Participation aux exc\u00e9dents<br>Garantie des montants<br>Plus de s\u00e9curit\u00e9<\/td>\n        <td data-label=\"3a banque\"><span class=\"win\">Valeur de rachat sup\u00e9rieure<br>Meilleur rendement financier<br>Flexibilit\u00e9 des versements<\/span><\/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-1a14288 elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"1a14288\" 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>Quelle strat\u00e9gie choisir en 2026 ?<\/b> De nombreux frontaliers ouvrent une base en assurance pour la protection sociale et compl\u00e8tent le solde du plafond (7 258 CHF) via un compte bancaire pour maximiser leur rendement et leur flexibilit\u00e9.\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-7a1198c elementor-widget elementor-widget-heading\" data-id=\"7a1198c\" 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\">Pilier 3B (pr\u00e9voyance libre)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3270abc elementor-widget elementor-widget-text-editor\" data-id=\"3270abc\" 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>Contrairement au 3A, le 3B n\u2019est pas exclusivement destin\u00e9 \u00e0 la retraite. Il offre une grande libert\u00e9 quant \u00e0 l\u2019utilisation des fonds, qui peuvent \u00eatre mobilis\u00e9s pour divers projets ou besoins financiers. Lorsque l&rsquo;on parle de 3B, cela englobe tous les instruments qui ne sont pas inclus dans le <strong><a href=\"http:\/\/invexa.ch\/prevoyance\/le-systeme-des-3-piliers-en-suisse\/\">1er, 2\u00e8me et 3\u00e8me pilier A<\/a><\/strong>. Il peut donc s&rsquo;agir d&rsquo;une assurance-vie, de voitures de collection, d&rsquo;un compte \u00e9pargne, des actions ou obligations, d&rsquo;immobilier, ou encore d&rsquo;un contrat de <a href=\"https:\/\/invexa.ch\/prevoyance\/rente-viagere-bonne-ou-mauvaise-idee\/\"><strong>rente viag\u00e8re<\/strong><\/a>.<\/p><p>Les contributions ne sont pas plafonn\u00e9es, permettant \u00e0 chacun d\u2019ajuster son \u00e9pargne selon sa situation financi\u00e8re et ses objectifs personnels. Le 3B pr\u00e9sente certains avantages fiscaux, tels que l&rsquo;<strong>exon\u00e9ration de l&rsquo;imp\u00f4t<\/strong> sur les prestations en capital lors du retrait (si le caract\u00e8re de pr\u00e9voyance est rempli), ainsi que l&rsquo;imposition sur le revenu \u00e0 hauteur de seulement <strong>4%<\/strong> pour les rentes viag\u00e8res \u00e0 prime unique.<\/p>\t\t\t\t\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-e5ac24d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5ac24d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-inner-column elementor-element elementor-element-9d87a49\" data-id=\"9d87a49\" 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-b412fa4 elementor-widget elementor-widget-text-editor\" data-id=\"b412fa4\" 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><b>D\u00e9ductions fiscales dans le pilier 3b:<\/b> Les versements dans un pilier 3b (assurance-vie uniquement) sont \u00e9galement d\u00e9ductibles dans le canton de Gen\u00e8ve (personne seule: 2&rsquo;345 CHF \/ an) et Fribourg (personne seule: 750 CHF \/ an).<\/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-1d38fb1 elementor-widget elementor-widget-heading\" data-id=\"1d38fb1\" 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\">Nouveaut\u00e9 2026 : le rachat r\u00e9troactif<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bf269e elementor-widget elementor-widget-text-editor\" data-id=\"1bf269e\" 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>Depuis le <strong>1er janvier 2026<\/strong> (pour l&rsquo;ann\u00e9e fiscale 2025), une r\u00e9forme majeure permet aux assur\u00e9s de rattraper les ann\u00e9es o\u00f9 ils n\u2019ont pas pu cotiser au maximum de leur 3\u00e8me pilier. Cette mesure est particuli\u00e8rement int\u00e9ressante pour les frontaliers qui ont d\u00e9but\u00e9 leur carri\u00e8re en Suisse tardivement ou qui n&rsquo;avaient pas le statut de quasi-r\u00e9sident par le pass\u00e9.<\/p><p><strong>Les points cl\u00e9s \u00e0 retenir :<\/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-3eb3487 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3eb3487\" 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>Fr\u00e9quence :<\/b> Vous pouvez effectuer un rachat tous les dix ans.<\/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>Condition de d\u00e9duction :<\/b> Pour d\u00e9duire ce rachat de vos imp\u00f4ts en 2026, vous devez imp\u00e9rativement remplir les conditions du statut de quasi-r\u00e9sident (90% des revenus mondiaux impos\u00e9s en Suisse) l'ann\u00e9e du rachat.<\/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>Justification :<\/b> Le montant du rachat est limit\u00e9 par votre \"lacune\" de pr\u00e9voyance (la diff\u00e9rence entre ce que vous auriez pu verser et ce que vous avez r\u00e9ellement vers\u00e9 par le pass\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<span class=\"elementor-icon-list-text\">Avant d'effectuer un versement massif, demandez une attestation de vos cotisations pass\u00e9es \u00e0 votre organisme de pr\u00e9voyance pour calculer pr\u00e9cis\u00e9ment votre droit au rachat.<\/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-f178c09 elementor-widget elementor-widget-heading\" data-id=\"f178c09\" 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\">Conditions pour souscrire un 3\u00e8me pilier en tant que frontalier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a09091 elementor-widget elementor-widget-text-editor\" data-id=\"8a09091\" 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 un frontalier, l\u2019acc\u00e8s au 3e pilier, notamment dans sa version li\u00e9e (3A), repose sur une condition majeure: le statut de quasi-r\u00e9sident.<\/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-be3f987 elementor-widget elementor-widget-heading\" data-id=\"be3f987\" 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\">Le statut de quasi-r\u00e9sident : la condition cl\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4da9cb7 elementor-widget elementor-widget-text-editor\" data-id=\"4da9cb7\" 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 statut de quasi-r\u00e9sident est la cl\u00e9 qui ouvre la porte aux d\u00e9ductions fiscales. Depuis la r\u00e9forme majeure de <strong>2021<\/strong>, les r\u00e8gles ont drastiquement chang\u00e9 pour le <strong>3\u00e8me pilier frontalier<\/strong> \u00e0 Gen\u00e8ve. Alors qu&rsquo;en <strong>2024<\/strong> et <strong>2025<\/strong> les frontaliers ont d\u00fb s&rsquo;adapter \u00e0 la fin des rectifications simples, l&rsquo;ann\u00e9e <strong>2026<\/strong> stabilise le syst\u00e8me tout en apportant l&rsquo;avantage in\u00e9dit du rachat r\u00e9troactif.<\/p><p><strong>La r\u00e8gle des 90% en 2026 :<\/strong> Pour \u00eatre \u00e9ligible, <b data-path-to-node=\"8\" data-index-in-node=\"20\">90% des revenus bruts mondiaux de votre foyer<\/b> (incluant les revenus de votre conjoint en France, vos revenus fonciers ou vos dividendes) doivent \u00eatre imposables en Suisse.<\/p>\t\t\t\t\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-3e53e86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e53e86\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-inner-column elementor-element elementor-element-4c7e44c\" data-id=\"4c7e44c\" 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-dcd708a elementor-widget elementor-widget-text-editor\" data-id=\"dcd708a\" 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><strong>Attention au t\u00e9l\u00e9travail :<\/strong> Si vous travaillez plus de 40% du temps depuis la France (hors accords sp\u00e9cifiques), vous risquez de repasser sous le seuil des 90% et de perdre vos d\u00e9ductions.<\/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-e0b7ac4 elementor-widget elementor-widget-heading\" data-id=\"e0b7ac4\" 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\">La proc\u00e9dure TOU : comment obtenir les d\u00e9ductions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa52eb elementor-widget elementor-widget-text-editor\" data-id=\"6aa52eb\" 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\tCe statut ne s&rsquo;obtient pas automatiquement. Vous devez en faire la demande chaque ann\u00e9e :\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-b41c9aa elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b41c9aa\" 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"f4cf4df6c6\"><rect x=\"0\" width=\"139\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><g transform=\"matrix(1, 0, 0, 1, 118, 0)\"><g clip-path=\"url(#f4cf4df6c6)\"><g fill=\"#071659\" fill-opacity=\"1\"><g transform=\"translate(0.552694, 348.036103)\"><g><path d=\"M 31.734375 0 L 31.734375 -6.921875 C 42.117188 -23.847656 47.3125 -70.382812 47.3125 -146.53125 L 47.3125 -290.171875 C 43.070312 -287.484375 36.722656 -285.082031 28.265625 -282.96875 C 19.804688 -280.851562 13.460938 -279.796875 9.234375 -279.796875 L 9.234375 -290.171875 C 18.078125 -290.941406 28.171875 -292.863281 39.515625 -295.9375 C 50.859375 -299.019531 62.007812 -302.769531 72.96875 -307.1875 C 83.9375 -311.613281 93.070312 -316.132812 100.375 -320.75 L 107.296875 -320.75 L 107.296875 -146.53125 C 107.296875 -108.84375 108.640625 -78.171875 111.328125 -54.515625 C 114.023438 -30.859375 117.679688 -14.992188 122.296875 -6.921875 L 122.296875 0 Z M 31.734375 0 \"><\/path><\/g><\/g><\/g><\/g><\/g><\/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>Date limite : <\/b>Vous avez jusqu\u2019au 31 mars de l\u2019ann\u00e9e suivante (ex: 31 mars 2027 pour vos revenus 2026) pour d\u00e9poser le formulaire DRIS\/TOU.<\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"4781e0adf0\"><rect x=\"0\" width=\"330\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><g transform=\"matrix(1, 0, 0, 1, 23, 0)\"><g clip-path=\"url(#4781e0adf0)\"><g fill=\"#071659\" fill-opacity=\"1\"><g transform=\"translate(0.363061, 348.036103)\"><g><path d=\"M 4.609375 0 L 3.46875 -5.765625 L 53.65625 -31.15625 C 75.570312 -41.925781 97.488281 -53.65625 119.40625 -66.34375 C 141.332031 -79.03125 161.332031 -92.96875 179.40625 -108.15625 C 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-213.453125 C 295.9375 -195.367188 291.515625 -178.347656 282.671875 -162.390625 C 273.828125 -146.429688 261.804688 -131.816406 246.609375 -118.546875 C 231.421875 -105.273438 214.5 -93.351562 195.84375 -82.78125 C 177.195312 -72.207031 158.066406 -63.171875 138.453125 -55.671875 C 118.835938 -48.171875 99.992188 -42.304688 81.921875 -38.078125 L 81.921875 -34.03125 L 205.953125 -34.03125 C 230.566406 -34.03125 250.945312 -38.164062 267.09375 -46.4375 C 283.25 -54.707031 292.484375 -69.421875 294.796875 -90.578125 L 302.296875 -90.578125 L 294.796875 0 Z M 4.609375 0 \"><\/path><\/g><\/g><\/g><\/g><\/g><\/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>L'irr\u00e9versibilit\u00e9 : <\/b>Une fois que vous avez demand\u00e9 une TOU, vous ne pouvez plus revenir en arri\u00e8re pour l'ann\u00e9e en cours, m\u00eame si le calcul final s'av\u00e8re moins avantageux que le bar\u00e8me forfaitaire.<\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"6ab3ba5a4b\"><rect x=\"0\" width=\"339\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><g transform=\"matrix(1, 0, 0, 1, 23, 0)\"><g clip-path=\"url(#6ab3ba5a4b)\"><g fill=\"#071659\" fill-opacity=\"1\"><g transform=\"translate(0.160917, 288.78215)\"><g><path d=\"M 164.328125 81.90625 C 135.003906 81.90625 108.960938 77.1875 86.203125 67.75 C 63.453125 58.3125 45.585938 44.910156 32.609375 27.546875 C 19.628906 10.191406 13.140625 -10.28125 13.140625 -33.875 C 13.140625 -52.082031 17.601562 -67.585938 26.53125 -80.390625 C 35.46875 -93.203125 47.015625 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311.96875 8.078125 C 303.539062 22.578125 291.992188 35.390625 277.328125 46.515625 C 262.671875 57.640625 245.648438 66.316406 226.265625 72.546875 C 206.878906 78.785156 186.234375 81.90625 164.328125 81.90625 Z M 164.328125 81.90625 \"><\/path><\/g><\/g><\/g><\/g><\/g><\/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>D\u00e9ductions autoris\u00e9es : <\/b>En plus du 3\u00e8me pilier (CHF 7'258), la TOU vous permet de d\u00e9duire vos frais de garde d'enfants, vos pensions alimentaires, cotisations au pilier 3b, et vos rachats de 2\u00e8me pilier (LPP).<\/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-113f13b elementor-widget elementor-widget-text-editor\" data-id=\"113f13b\" 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>En r\u00e9sum\u00e9, avant de souscrire un 3e pilier A, il est primordial de v\u00e9rifier que votre revenu de travail en Suisse est bien soumis aux cotisations <strong>AVS<\/strong>, qu\u2019il remplit les crit\u00e8res pour opter pour le statut de <strong>quasi r\u00e9sident<\/strong>, afin de pouvoir b\u00e9n\u00e9ficier des <strong>avantages fiscaux<\/strong>. De plus, le statut de quasi-r\u00e9sident n&rsquo;existe que dans les cantons de <strong>Gen\u00e8ve<\/strong> et <strong>Fribourg<\/strong>.<\/p><p>En revanche, un <strong>3\u00e8me pilier B<\/strong> est <strong>ouvert \u00e0 tous<\/strong> et pr\u00e9sente une solution d\u2019\u00e9pargne compl\u00e9mentaire sans les contraintes li\u00e9es au statut fiscal ou aux plafonds de versement, offrant ainsi une grande libert\u00e9 de gestion pour anticiper l\u2019avenir.<\/p>\t\t\t\t\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-1f6a11a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f6a11a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-inner-column elementor-element elementor-element-6806c6b\" data-id=\"6806c6b\" 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-74f80e7 elementor-widget elementor-widget-text-editor\" data-id=\"74f80e7\" 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>Depuis janvier 2021, les frontaliers ne peuvent plus demander une rectification de l\u2019imposition \u00e0 la source via une <a href=\"https:\/\/www.ge.ch\/demande-rectification-taxation-ordinaire-ulterieure\/quand-demander-annoncer-taxation-ordinaire-ulterieure\" target=\"_blank\" rel=\"noopener\">taxation ordinaire ult\u00e9rieure (TOU)<\/a>, ce qui annule la d\u00e9duction fiscale sur leurs versements. Cependant, en obtenant le statut de <strong>quasi-r\u00e9sident<\/strong> \u2013 conditionn\u00e9 par le fait que 90 % des revenus du foyer soient impos\u00e9s en Suisse \u2013 il est possible de r\u00e9duire le revenu imposable jusqu\u2019\u00e0 environ <strong>7&rsquo;258 CHF par an<\/strong> et par personne.<\/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-f3eb5e3 elementor-widget elementor-widget-heading\" data-id=\"f3eb5e3\" 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\">Devrais-je souscrire un pilier 3a en tant que frontalier ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74b994e elementor-widget elementor-widget-text-editor\" data-id=\"74b994e\" 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 pilier 3a est avant tout un outil d\u2019optimisation fiscale. Il permet de d\u00e9duire les montants vers\u00e9s de votre revenu imposable en Suisse, ce qui en fait un levier particuli\u00e8rement int\u00e9ressant pour les personnes soumises aux statut de quasi-r\u00e9sident (Gen\u00e8ve et Fribourg).<\/p><p>Pour les frontaliers exer\u00e7ant dans les cantons de Vaud, Neuch\u00e2tel ou du Jura, la situation est diff\u00e9rente en raison des accords fiscaux bilat\u00e9raux entre la Suisse et la France. Dans ces cantons, \u00a0les frontaliers sont impos\u00e9s en France, et non en Suisse. Ils ne paient donc pas d\u2019imp\u00f4t \u00e0 la source en Suisse.<\/p><p>Dans ce contexte, souscrire un pilier 3a <strong>perd tout son int\u00e9r\u00eat fiscal<\/strong>.\u00a0<\/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-30a4474 elementor-widget elementor-widget-heading\" data-id=\"30a4474\" 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\">Faut-il pour autant exclure le pilier 3a ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5435e2 elementor-widget elementor-widget-text-editor\" data-id=\"b5435e2\" 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\tPas n\u00e9cessairement. M\u00eame sans avantage fiscal, le pilier 3a peut encore pr\u00e9senter certains int\u00e9r\u00eats :\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-c8919cc elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c8919cc\" 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\">Constitution d\u2019une \u00e9pargne \u00e0 long terme<\/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\">Cadre s\u00e9curis\u00e9 et disciplin\u00e9 pour pr\u00e9parer la retraite<\/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\">Rendements int\u00e9ressants selon le support choisi<\/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-6a40d64 elementor-widget elementor-widget-text-editor\" data-id=\"6a40d64\" 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\tCependant, dans la majorit\u00e9 des cas, d\u2019autres solutions d\u2019\u00e9pargne ou d\u2019investissement plus flexibles et fiscalement adapt\u00e9es \u00e0 la France seront souvent plus pertinentes.\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-7a8c103 elementor-widget elementor-widget-heading\" data-id=\"7a8c103\" 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\">Quelle strat\u00e9gie 3\u00e8me pilier selon votre canton ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-614f6ff elementor-widget elementor-widget-html\" data-id=\"614f6ff\" 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<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"Table\",\n  \"name\": \"Strat\u00e9gie pr\u00e9voyance frontalier selon canton de travail en Suisse 2026\",\n  \"description\": \"Tableau comparatif de la strat\u00e9gie de pr\u00e9voyance conseill\u00e9e pour les frontaliers selon leur canton de travail en Suisse : imposition, int\u00e9r\u00eat fiscal du pilier 3a et strat\u00e9gie recommand\u00e9e.\",\n  \"keywords\": [\"pilier 3a frontalier\", \"pr\u00e9voyance frontalier suisse\", \"imposition frontalier gen\u00e8ve\", \"3a frontalier 2026\"]\n}\n<\/script>\n<div class=\"t\">\n  <table>\n    <caption style=\"display:none\">Strat\u00e9gie pr\u00e9voyance frontalier par canton de travail Suisse 2026<\/caption>\n    <thead>\n      <tr>\n        <th scope=\"col\">Canton de travail<\/th>\n        <th scope=\"col\">Imposition<\/th>\n        <th scope=\"col\">Int\u00e9r\u00eat fiscal du 3a<\/th>\n        <th scope=\"col\">Strat\u00e9gie conseill\u00e9e<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>Gen\u00e8ve \/ Fribourg<\/td>\n        <td data-label=\"Imposition\">Suisse (source)<\/td>\n        <td data-label=\"Int\u00e9r\u00eat fiscal du 3a\"><span class=\"win\">\u00c9lev\u00e9 (si quasi-r\u00e9sident)<\/span><\/td>\n        <td data-label=\"Strat\u00e9gie conseill\u00e9e\"><span class=\"win\">Pilier 3a pour baisser l'imp\u00f4t<\/span><\/td>\n      <\/tr>\n      <tr>\n        <td>Autres cantons<\/td>\n        <td data-label=\"Imposition\">France<\/td>\n        <td data-label=\"Int\u00e9r\u00eat fiscal du 3a\">Aucun (pas de d\u00e9duction)<\/td>\n        <td data-label=\"Strat\u00e9gie conseill\u00e9e\">Pilier 3b ou assurance-vie France<\/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-ab267c4 elementor-widget elementor-widget-heading\" data-id=\"ab267c4\" 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 souscrire un 3\u00e8me pilier en tant que frontalier ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1b2c5a elementor-widget elementor-widget-text-editor\" data-id=\"f1b2c5a\" 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 ouvrir un 3\u00e8me pilier A en tant que frontalier, vous devrez \u00eatre en mesure de fournir votre permis G. Si vous partez en assurance, un simple <strong>questionnaire m\u00e9dical<\/strong> sera demand\u00e9 lors la souscription. Certaines compagnies d&rsquo;assurance ne demandent pas de questionnaire m\u00e9dical lorsque l&rsquo;assur\u00e9 est suffisamment <strong>jeune<\/strong>. Il est donc conseill\u00e9 d&rsquo;ouvrir un 3\u00e8me pilier A assez t\u00f4t.<\/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-0840c9d elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"0840c9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tOptimisez votre 3\u00e8me pilier\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVous souhaitez \u00eatre s\u00fbr de choisir la solution la plus avantageuse pour votre \u00e9pargne ? R\u00e9servez un rendez-vous gratuit de 15 minutes avec un expert en pr\u00e9voyance. Nous comparerons objectivement les offres du march\u00e9 pour vous guider vers la solution bancaire ou assurantielle la mieux adapt\u00e9e \u00e0 vos objectifs.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/meetings-eu1.hubspot.com\/claire-fivaz\/appel-decouverte\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\tPlanifier un rendez-vous gratuit\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\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<div class=\"elementor-element elementor-element-29b884c elementor-widget elementor-widget-heading\" data-id=\"29b884c\" 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\">Quels options de 3\u00e8me pilier existent 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-f2392d7 elementor-widget elementor-widget-text-editor\" data-id=\"f2392d7\" 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>En Suisse, tr\u00e8s peu de compagnies d&rsquo;assurance accepent les frontaliers dans le 3a. Les piliers 3a bancaires sont cependant accessibles au frontaliers dans la majorit\u00e9 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-f5ffcfd elementor-widget elementor-widget-heading\" data-id=\"f5ffcfd\" 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\">Obligations de d\u00e9claration en France<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60634bc elementor-widget elementor-widget-text-editor\" data-id=\"60634bc\" 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\tM\u00eame sans retrait, vous devez signaler la d\u00e9tention de votre 3\u00e8me pilier chaque ann\u00e9e \u00e0 l&rsquo;administration fiscale fran\u00e7aise.\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-9d4d33f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9d4d33f\" 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\"><strong>Le formulaire :<\/strong> Cochez la case 8UU de votre d\u00e9claration de revenus (2042) et remplissez l'annexe 3916 (Comptes ouverts \u00e0 l'\u00e9tranger).<\/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\"><strong>Ce qu'il faut d\u00e9clarer :<\/strong> Le nom de l'organisme (ex: UBS, VIAC, Swiss Life) et le num\u00e9ro de compte. Les int\u00e9r\u00eats annuels d'un 3a ne sont pas imposables en France tant qu'ils restent dans le \"tunnel\" de pr\u00e9voyance.<\/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\"><strong>L'amende :<\/strong> L'oubli de cette d\u00e9claration peut entra\u00eener une amende de 1 500 \u20ac par compte, m\u00eame si aucun imp\u00f4t n'est d\u00fb.<\/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-b6cfbfb elementor-widget elementor-widget-heading\" data-id=\"b6cfbfb\" 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 3\u00e8me pilier frontalier : Comment \u00e9viter la double imposition ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bfee02 elementor-widget elementor-widget-text-editor\" data-id=\"8bfee02\" 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>C\u2019est la crainte num\u00e9ro un des travailleurs frontaliers : <strong>vais-je \u00eatre impos\u00e9 deux fois au moment de retirer mon 3\u00e8me pilier ?<\/strong> Une fois par la Suisse, et une fois par la France ?<\/p><p>La r\u00e9ponse courte est : <strong>non<\/strong>. La convention fiscale franco-suisse est justement con\u00e7ue pour emp\u00eacher cette double imposition. Cependant, le m\u00e9canisme prend la forme d&rsquo;une avance de frais. Si vous ne faites pas les bonnes d\u00e9marches, vous risquez effectivement de perdre de l&rsquo;argent. Voici exactement comment se d\u00e9roule la fiscalit\u00e9 \u00e0 la sortie.<\/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-06aeb85 elementor-widget elementor-widget-heading\" data-id=\"06aeb85\" 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\">Imp\u00f4t \u00e0 la source pr\u00e9lev\u00e9 par la Suisse (avance)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de8c8d0 elementor-widget elementor-widget-text-editor\" data-id=\"de8c8d0\" 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>Au moment o\u00f9 vous d\u00e9bloquez votre capital (pour la retraite, l&rsquo;achat d&rsquo;une r\u00e9sidence principale ou un d\u00e9part d\u00e9finitif), la Suisse ne vous verse pas 100 % de la somme.<\/p><p>L\u2019institution de pr\u00e9voyance (votre banque ou votre assurance) a l&rsquo;obligation l\u00e9gale de retenir un <strong>imp\u00f4t \u00e0 la source<\/strong>. Ce n&rsquo;est pas une p\u00e9nalit\u00e9, mais une garantie pour l&rsquo;\u00c9tat.<\/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-aefec2f elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"aefec2f\" 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\tLe taux de cet imp\u00f4t ne d\u00e9pend pas de votre canton de travail, mais du canton o\u00f9 est domicili\u00e9e la fondation de votre 3\u00e8me pilier. (C'est pour cela que de nombreuses fondations s'installent dans des cantons \u00e0 la fiscalit\u00e9 avantageuse, comme Schwyz).\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-f1f95ca elementor-widget elementor-widget-heading\" data-id=\"f1f95ca\" 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\">Obligation de d\u00e9claration en France<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93354c7 elementor-widget elementor-widget-text-editor\" data-id=\"93354c7\" 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>En tant que r\u00e9sident fiscal fran\u00e7ais, vos revenus mondiaux doivent \u00eatre d\u00e9clar\u00e9s en France. Le retrait de votre 3\u00e8me pilier n&rsquo;y fait pas exception. L&rsquo;ann\u00e9e suivant votre retrait, vous devez d\u00e9clarer ce capital \u00e0 l&rsquo;<strong>administration fiscale fran\u00e7aise<\/strong> (via les formulaires de revenus encaiss\u00e9s \u00e0 l&rsquo;\u00e9tranger, type 2047, et la d\u00e9claration classique 2042).<\/p><p>La France appliquera alors sa <strong>propre fiscalit\u00e9 sur ce capital<\/strong> (un pr\u00e9l\u00e8vement forfaitaire de 6.75 % sur le capital, auquel s&rsquo;ajoutent les pr\u00e9l\u00e8vements sociaux de la CSG\/CRDS).<\/p><p><strong>Pour \u00e9viter cette fameuse double imposition<\/strong>, la convention bilat\u00e9rale franco-suisse vous permet de r\u00e9cup\u00e9rer l&rsquo;int\u00e9gralit\u00e9 de l&rsquo;imp\u00f4t \u00e0 la source qui vous a \u00e9t\u00e9 pr\u00e9lev\u00e9 par la Suisse lors 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-77688ab elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"77688ab\" 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\tVous disposez d'un d\u00e9lai de 3 ans apr\u00e8s le versement de votre capital pour r\u00e9clamer le remboursement de cet imp\u00f4t \u00e0 la source suisse. Pass\u00e9 ce d\u00e9lai, les fonds sont d\u00e9finitivement perdus au profit du fisc suisse.\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-44df926 elementor-widget elementor-widget-heading\" data-id=\"44df926\" 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 : Quelle action entreprendre aujourd'hui ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e07a73 elementor-widget elementor-widget-text-editor\" data-id=\"7e07a73\" 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 3\u00e8me pilier pour frontalier n&rsquo;est pas un produit \u00ab\u00a0standard\u00a0\u00bb. C&rsquo;est une strat\u00e9gie qui doit se coordonner avec votre canton de travail, votre situation familiale en France et vos projets de vie.<\/p><p>En 2026, avec les nouvelles options de rachat de cotisations, l&rsquo;opportunit\u00e9 d&rsquo;optimisation n&rsquo;a jamais \u00e9t\u00e9 aussi forte. Que vous choisissiez la flexibilit\u00e9 d&rsquo;une banque ou la protection d&rsquo;une assurance, l&rsquo;important est de commencer t\u00f4t afin de profiter des int\u00e9r\u00eats compos\u00e9s.<\/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-dc052d6 elementor-widget elementor-widget-heading\" data-id=\"dc052d6\" 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-44dbe5b elementor-widget elementor-widget-toggle\" data-id=\"44dbe5b\" 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-7221\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7221\" 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\">Est-ce que les frontaliers peuvent souscrire \u00e0 un 3e pilier A ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7221\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7221\"><p>Oui. Les travailleurs frontaliers peuvent tout \u00e0 fait souscrire un 3e pilier A, m\u00eame s\u2019ils r\u00e9sident en France. Ce produit d\u2019\u00e9pargne reste ouvert \u00e0 toute personne exer\u00e7ant une activit\u00e9 en Suisse.<\/p><p>Cependant, l\u2019avantage fiscal suisse (d\u00e9duction des versements du revenu imposable) n\u2019est accord\u00e9 qu\u2019aux frontaliers ayant opt\u00e9 pour le statut de quasi-r\u00e9sident via la T.O.U (Taxation ordinaire ult\u00e9rieure), donc \u00e0 Gen\u00e8ve et Fribourg uniquement.<\/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-7222\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7222\" 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\">Quelle est la meilleure formule : assurance 3\u00e8me pilier frontalier ou banque ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7222\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7222\">Le choix d\u00e9pend de votre profil. L&rsquo;assurance 3\u00e8me pilier frontalier est recommand\u00e9e si vous cherchez \u00e0 prot\u00e9ger votre famille (elle inclut une couverture d\u00e9c\u00e8s et invalidit\u00e9). Le 3a bancaire offre quant \u00e0 lui une flexibilit\u00e9 totale sur les versements d&rsquo;une ann\u00e9e \u00e0 l&rsquo;autre.<\/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-7223\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7223\" 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\">Peut-on transf\u00e9rer un 3\u00e8me pilier suisse vers la France ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7223\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7223\"><p>Non, vous ne pouvez pas transf\u00e9rer directement les fonds sur un Plan \u00c9pargne Retraite (PER) fran\u00e7ais. Vous devez proc\u00e9der \u00e0 un retrait en capital (soumis \u00e0 l&rsquo;imp\u00f4t de sortie en Suisse et \u00e0 la fiscalit\u00e9 fran\u00e7aise) avant de r\u00e9investir.<\/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-7224\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7224\" 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\">Est-ce que le 3\u00e8me pilier est toujours d\u00e9ductible en 2026 pour un frontalier ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7224\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7224\"><p><strong>Oui, mais sous condition<\/strong>. Depuis 2021, seuls les frontaliers ayant le statut de <strong>quasi-r\u00e9sident<\/strong> (plus de 90 % de leurs revenus mondiaux per\u00e7us en Suisse) peuvent d\u00e9duire leurs cotisations 3a de leur imp\u00f4t \u00e0 la source. Cela concerne principalement les travailleurs des cantons de <strong>Gen\u00e8ve<\/strong> et <strong>Fribourg<\/strong>.<\/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-7225\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7225\" 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 plafond du 3\u00e8me pilier A en 2026 ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7225\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7225\"><p>Le montant maximum d\u00e9ductible pour un salari\u00e9 affili\u00e9 \u00e0 une caisse de pension (2\u00e8me pilier) est de <strong>7&rsquo;258 CHF par an<\/strong>. Pour les ind\u00e9pendants sans 2\u00e8me pilier, le plafond est de 20 % du revenu net, jusqu&rsquo;\u00e0 un maximum de <strong>36&rsquo;288 CHF<\/strong>.<\/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-7226\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7226\" 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\">Un frontalier travaillant sur Vaud peut-il ouvrir un 3\u00e8me pilier ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7226\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7226\"><p>Oui, mais l&rsquo;avantage ne sera pas fiscal en Suisse car l&rsquo;imp\u00f4t est pay\u00e9 en France (selon l&rsquo;accord de 1983). Le 3\u00e8me pilier reste toutefois int\u00e9ressant pour l&rsquo;\u00e9pargne de pr\u00e9voyance, le rendement des fonds de placement, et les couvertures d&rsquo;assurance (d\u00e9c\u00e8s\/invalidit\u00e9) souvent plus protectrices qu&rsquo;en France.<\/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-7227\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7227\" 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 d\u00e9clarer mon 3\u00e8me pilier aux imp\u00f4ts fran\u00e7ais ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7227\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-7227\"><p>Vous devez signaler la d\u00e9tention de votre compte ou contrat chaque ann\u00e9e via le <strong>formulaire 3916<\/strong> (comptes \u00e0 l&rsquo;\u00e9tranger) et cocher la case <strong>8UU<\/strong> de votre d\u00e9claration de revenus 2042. Aucun imp\u00f4t n&rsquo;est d\u00fb sur les int\u00e9r\u00eats annuels tant que le capital n&rsquo;est pas retir\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-7228\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-7228\" 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 retirer mon 3\u00e8me pilier en tant que frontalier ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7228\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-7228\"><p>Le retrait est possible pour trois motifs principaux : l&rsquo;\u00e2ge l\u00e9gal de la <strong>retraite<\/strong>, l&rsquo;achat de votre <strong>r\u00e9sidence principale<\/strong> (en France ou en Suisse), ou le <strong>lancement d&rsquo;une activit\u00e9 ind\u00e9pendante<\/strong>.\u00a0<\/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-7229\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-7229\" 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\">Vais-je payer des imp\u00f4ts en France lors du retrait ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7229\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-7229\"><p>Oui. Le capital retir\u00e9 est impos\u00e9 en France, g\u00e9n\u00e9ralement via un pr\u00e9l\u00e8vement forfaitaire de <strong>6.75 %<\/strong> (plus pr\u00e9l\u00e8vements sociaux). L&rsquo;imp\u00f4t \u00e0 la source pr\u00e9lev\u00e9 par la Suisse au moment du versement vous sera int\u00e9gralement rembours\u00e9 apr\u00e8s avoir prouv\u00e9 votre d\u00e9claration au fisc fran\u00e7ais.<\/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-72210\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-72210\" 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 fonctionne le 3\u00e8me pilier ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-72210\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-72210\"><p>Le 3\u00e8me pilier compl\u00e8te les 1er et 2e piliers (AVS\/AI et LPP) afin de maintenir le niveau de vie \u00e0 la retraite.<\/p><ul><li>Le <strong>pilier 3a (li\u00e9)<\/strong> est une <strong>\u00e9pargne bloqu\u00e9e<\/strong> jusqu\u2019\u00e0 5 ans avant la retraite, b\u00e9n\u00e9ficiant d\u2019un avantage fiscal sous conditions.<\/li><li>Le <strong>pilier 3b (libre)<\/strong> offre davantage de flexibilit\u00e9 et peut \u00eatre utilis\u00e9 comme \u00e9pargne, assurance vie ou investissement, sans limite de versement.<\/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-72211\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-72211\" 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\">Quels sont les avantages fiscaux pour les frontaliers ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-72211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-72211\"><p>Depuis <strong>2021<\/strong>, les d\u00e9ductions classiques li\u00e9es au 3e pilier (et autres frais) ne sont possibles que pour les frontaliers ayant le statut de quasi-r\u00e9sident (T.O.U), c\u2019est-\u00e0-dire lorsque 90 % des revenus du foyer sont impos\u00e9s en Suisse.<\/p><p>Si vous remplissez cette <strong>condition<\/strong>, les cotisations au pilier 3a peuvent \u00eatre d\u00e9duites de votre revenu imposable suisse, jusqu\u2019\u00e0 CHF 7\u2019258 par an en 2025. Sinon, vous ne b\u00e9n\u00e9ficiez pas de d\u00e9duction fiscale, mais vous pouvez toujours \u00e9pargner dans un 3b librement pour pr\u00e9parer votre retraite.<\/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-72212\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-72212\" 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 r\u00e9cup\u00e9rer son 3\u00e8me pilier en Suisse ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-72212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-72212\"><p>Les fonds du 3\u00e8me pilier A peuvent \u00eatre retir\u00e9s dans les <strong>cas suivants<\/strong>:<\/p><ul><li>D\u00e9part d\u00e9finitif de Suisse,<\/li><li>Passage \u00e0 une activit\u00e9 ind\u00e9pendante,<\/li><li>Achat ou remboursement d\u2019un bien immobilier principal,<\/li><li>Rachat de cotisations dans le 2\u00e8me pilier,<\/li><li>D\u00e9part \u00e0 la retraite (jusqu\u2019\u00e0 5 ans avant l\u2019\u00e2ge l\u00e9gal).<\/li><\/ul><p>Le retrait est soumis \u00e0 l\u2019<strong>imp\u00f4t sur les prestations en capital<\/strong>, \u00e0 taux r\u00e9duit. Les fonds du 3e pilier B sont en revanche libres de retrait, sous r\u00e9serve des conditions pr\u00e9vues par le contrat.<\/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-72213\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-72213\" 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\">Retrait et double imposition : quel est le risque ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-72213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-72213\"><p>Gr\u00e2ce \u00e0 la convention franco-suisse, vous ne payez pas l&rsquo;imp\u00f4t deux fois. La Suisse pr\u00e9l\u00e8ve un imp\u00f4t \u00e0 la source au moment du retrait, mais vous pouvez en demander le <strong>remboursement int\u00e9gral<\/strong> une fois que vous avez prouv\u00e9 votre d\u00e9claration au fisc fran\u00e7ais. <em>Attention : vous n&rsquo;avez que 3 ans pour faire cette d\u00e9marche<\/em>.<\/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\":\"Est-ce que les frontaliers peuvent souscrire \\u00e0 un 3e pilier A ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui. Les travailleurs frontaliers peuvent tout \\u00e0 fait souscrire un 3e pilier A, m\\u00eame s\\u2019ils r\\u00e9sident en France. Ce produit d\\u2019\\u00e9pargne reste ouvert \\u00e0 toute personne exer\\u00e7ant une activit\\u00e9 en Suisse.<\\\/p><p>Cependant, l\\u2019avantage fiscal suisse (d\\u00e9duction des versements du revenu imposable) n\\u2019est accord\\u00e9 qu\\u2019aux frontaliers ayant opt\\u00e9 pour le statut de quasi-r\\u00e9sident via la T.O.U (Taxation ordinaire ult\\u00e9rieure), donc \\u00e0 Gen\\u00e8ve et Fribourg uniquement.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelle est la meilleure formule : assurance 3\\u00e8me pilier frontalier ou banque ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le choix d\\u00e9pend de votre profil. L&rsquo;assurance 3\\u00e8me pilier frontalier est recommand\\u00e9e si vous cherchez \\u00e0 prot\\u00e9ger votre famille (elle inclut une couverture d\\u00e9c\\u00e8s et invalidit\\u00e9). Le 3a bancaire offre quant \\u00e0 lui une flexibilit\\u00e9 totale sur les versements d&rsquo;une ann\\u00e9e \\u00e0 l&rsquo;autre.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on transf\\u00e9rer un 3\\u00e8me pilier suisse vers la France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Non, vous ne pouvez pas transf\\u00e9rer directement les fonds sur un Plan \\u00c9pargne Retraite (PER) fran\\u00e7ais. Vous devez proc\\u00e9der \\u00e0 un retrait en capital (soumis \\u00e0 l&rsquo;imp\\u00f4t de sortie en Suisse et \\u00e0 la fiscalit\\u00e9 fran\\u00e7aise) avant de r\\u00e9investir.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Est-ce que le 3\\u00e8me pilier est toujours d\\u00e9ductible en 2026 pour un frontalier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><strong>Oui, mais sous condition<\\\/strong>. Depuis 2021, seuls les frontaliers ayant le statut de <strong>quasi-r\\u00e9sident<\\\/strong> (plus de 90 % de leurs revenus mondiaux per\\u00e7us en Suisse) peuvent d\\u00e9duire leurs cotisations 3a de leur imp\\u00f4t \\u00e0 la source. Cela concerne principalement les travailleurs des cantons de <strong>Gen\\u00e8ve<\\\/strong> et <strong>Fribourg<\\\/strong>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quel est le plafond du 3\\u00e8me pilier A en 2026 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le montant maximum d\\u00e9ductible pour un salari\\u00e9 affili\\u00e9 \\u00e0 une caisse de pension (2\\u00e8me pilier) est de <strong>7&rsquo;258 CHF par an<\\\/strong>. Pour les ind\\u00e9pendants sans 2\\u00e8me pilier, le plafond est de 20 % du revenu net, jusqu&rsquo;\\u00e0 un maximum de <strong>36&rsquo;288 CHF<\\\/strong>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Un frontalier travaillant sur Vaud peut-il ouvrir un 3\\u00e8me pilier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui, mais l&rsquo;avantage ne sera pas fiscal en Suisse car l&rsquo;imp\\u00f4t est pay\\u00e9 en France (selon l&rsquo;accord de 1983). Le 3\\u00e8me pilier reste toutefois int\\u00e9ressant pour l&rsquo;\\u00e9pargne de pr\\u00e9voyance, le rendement des fonds de placement, et les couvertures d&rsquo;assurance (d\\u00e9c\\u00e8s\\\/invalidit\\u00e9) souvent plus protectrices qu&rsquo;en France.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment d\\u00e9clarer mon 3\\u00e8me pilier aux imp\\u00f4ts fran\\u00e7ais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Vous devez signaler la d\\u00e9tention de votre compte ou contrat chaque ann\\u00e9e via le <strong>formulaire 3916<\\\/strong> (comptes \\u00e0 l&rsquo;\\u00e9tranger) et cocher la case <strong>8UU<\\\/strong> de votre d\\u00e9claration de revenus 2042. Aucun imp\\u00f4t n&rsquo;est d\\u00fb sur les int\\u00e9r\\u00eats annuels tant que le capital n&rsquo;est pas retir\\u00e9.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment retirer mon 3\\u00e8me pilier en tant que frontalier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le retrait est possible pour trois motifs principaux : l&rsquo;\\u00e2ge l\\u00e9gal de la <strong>retraite<\\\/strong>, l&rsquo;achat de votre <strong>r\\u00e9sidence principale<\\\/strong> (en France ou en Suisse), ou le <strong>lancement d&rsquo;une activit\\u00e9 ind\\u00e9pendante<\\\/strong>.\\u00a0<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vais-je payer des imp\\u00f4ts en France lors du retrait ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Oui. Le capital retir\\u00e9 est impos\\u00e9 en France, g\\u00e9n\\u00e9ralement via un pr\\u00e9l\\u00e8vement forfaitaire de <strong>6.75 %<\\\/strong> (plus pr\\u00e9l\\u00e8vements sociaux). L&rsquo;imp\\u00f4t \\u00e0 la source pr\\u00e9lev\\u00e9 par la Suisse au moment du versement vous sera int\\u00e9gralement rembours\\u00e9 apr\\u00e8s avoir prouv\\u00e9 votre d\\u00e9claration au fisc fran\\u00e7ais.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment fonctionne le 3\\u00e8me pilier ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le 3\\u00e8me pilier compl\\u00e8te les 1er et 2e piliers (AVS\\\/AI et LPP) afin de maintenir le niveau de vie \\u00e0 la retraite.<\\\/p><ul><li>Le <strong>pilier 3a (li\\u00e9)<\\\/strong> est une <strong>\\u00e9pargne bloqu\\u00e9e<\\\/strong> jusqu\\u2019\\u00e0 5 ans avant la retraite, b\\u00e9n\\u00e9ficiant d\\u2019un avantage fiscal sous conditions.<\\\/li><li>Le <strong>pilier 3b (libre)<\\\/strong> offre davantage de flexibilit\\u00e9 et peut \\u00eatre utilis\\u00e9 comme \\u00e9pargne, assurance vie ou investissement, sans limite de versement.<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les avantages fiscaux pour les frontaliers ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Depuis <strong>2021<\\\/strong>, les d\\u00e9ductions classiques li\\u00e9es au 3e pilier (et autres frais) ne sont possibles que pour les frontaliers ayant le statut de quasi-r\\u00e9sident (T.O.U), c\\u2019est-\\u00e0-dire lorsque 90 % des revenus du foyer sont impos\\u00e9s en Suisse.<\\\/p><p>Si vous remplissez cette <strong>condition<\\\/strong>, les cotisations au pilier 3a peuvent \\u00eatre d\\u00e9duites de votre revenu imposable suisse, jusqu\\u2019\\u00e0 CHF 7\\u2019258 par an en 2025. Sinon, vous ne b\\u00e9n\\u00e9ficiez pas de d\\u00e9duction fiscale, mais vous pouvez toujours \\u00e9pargner dans un 3b librement pour pr\\u00e9parer votre retraite.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment r\\u00e9cup\\u00e9rer son 3\\u00e8me pilier en Suisse ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les fonds du 3\\u00e8me pilier A peuvent \\u00eatre retir\\u00e9s dans les <strong>cas suivants<\\\/strong>:<\\\/p><ul><li>D\\u00e9part d\\u00e9finitif de Suisse,<\\\/li><li>Passage \\u00e0 une activit\\u00e9 ind\\u00e9pendante,<\\\/li><li>Achat ou remboursement d\\u2019un bien immobilier principal,<\\\/li><li>Rachat de cotisations dans le 2\\u00e8me pilier,<\\\/li><li>D\\u00e9part \\u00e0 la retraite (jusqu\\u2019\\u00e0 5 ans avant l\\u2019\\u00e2ge l\\u00e9gal).<\\\/li><\\\/ul><p>Le retrait est soumis \\u00e0 l\\u2019<strong>imp\\u00f4t sur les prestations en capital<\\\/strong>, \\u00e0 taux r\\u00e9duit. Les fonds du 3e pilier B sont en revanche libres de retrait, sous r\\u00e9serve des conditions pr\\u00e9vues par le contrat.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Retrait et double imposition : quel est le risque ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Gr\\u00e2ce \\u00e0 la convention franco-suisse, vous ne payez pas l&rsquo;imp\\u00f4t deux fois. La Suisse pr\\u00e9l\\u00e8ve un imp\\u00f4t \\u00e0 la source au moment du retrait, mais vous pouvez en demander le <strong>remboursement int\\u00e9gral<\\\/strong> une fois que vous avez prouv\\u00e9 votre d\\u00e9claration au fisc fran\\u00e7ais. <em>Attention : vous n&rsquo;avez que 3 ans pour faire cette d\\u00e9marche<\\\/em>.<\\\/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>Switzerland's pension system is based on 3 complementary pillars. While the AVS and LPP are compulsory, the 3rd pillar offers voluntary savings to compensate for the lower standard of living in retirement, since pensions from the first two pillars represent on average between 45% and 55% of the final salary.<\/p>","protected":false},"author":1,"featured_media":926,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[30],"tags":[36,40,39,71],"class_list":["post-885","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prevoyance","tag-3a","tag-3b","tag-3eme-pilier","tag-frontalier"],"_links":{"self":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/885","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=885"}],"version-history":[{"count":41,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/885\/revisions"}],"predecessor-version":[{"id":9558,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/posts\/885\/revisions\/9558"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/media\/926"}],"wp:attachment":[{"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/media?parent=885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/categories?post=885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.ch\/en\/wp-json\/wp\/v2\/tags?post=885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}