{"id":349,"date":"2026-08-03T07:48:13","date_gmt":"2026-08-03T07:48:13","guid":{"rendered":"https:\/\/invexa.swiss\/?p=349"},"modified":"2026-08-25T14:42:35","modified_gmt":"2026-08-25T14:42:35","slug":"tax-on-2nd-pillar-withdrawal","status":"publish","type":"post","link":"https:\/\/invexa.swiss\/en\/impot-retrait-2eme-pilier\/","title":{"rendered":"2nd Pillar Withdrawal Tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"349\" class=\"elementor elementor-349\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4eef653 e-con-full e-flex e-con e-parent\" data-id=\"4eef653\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c896644 e-con-full e-flex e-con e-child\" data-id=\"c896644\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1eca6ef elementor-widget 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(prefers-reduced-motion:reduce){.itx-marker,.itx-cta{transition:none}}\n<\/style>\n\n<div id=\"itax\" role=\"group\" aria-label=\"Calculateur d'imp\u00f4t sur le retrait du 2\u00e8me pilier\">\n  <div class=\"itx-grid\">\n\n    <div class=\"itx-panel\">\n      <div class=\"itx-head\">\n        <h2>Imp\u00f4t sur votre retrait du 2\u00e8me&nbsp;pilier<\/h2>\n        <p>Estimez l'imp\u00f4t sur les prestations en capital (2\u00e8me pilier ou pilier 3a) selon votre canton et le montant retir\u00e9.<\/p>\n      <\/div>\n\n      <div class=\"itx-field\">\n        <div class=\"itx-label\">Canton de domicile<\/div>\n        <select class=\"itx-select\" id=\"itx-canton\" aria-label=\"Canton de domicile\"><\/select>\n      <\/div>\n\n      <div class=\"itx-field\">\n        <div class=\"itx-label\">Montant du retrait<\/div>\n        <div class=\"itx-amount-wrap\">\n          <span class=\"itx-chf\">CHF<\/span>\n          <input class=\"itx-amount\" id=\"itx-amount\" type=\"text\" inputmode=\"numeric\"\n                 value=\"250\u2019000\" aria-describedby=\"itx-note\" autocomplete=\"off\" aria-label=\"Montant du retrait en francs\">\n        <\/div>\n        <div class=\"itx-chips\" id=\"itx-chips\" role=\"group\" aria-label=\"Montants rapides\">\n          <button class=\"itx-chip\" type=\"button\" data-v=\"100000\">100\u2019000<\/button>\n          <button class=\"itx-chip\" type=\"button\" data-v=\"250000\">250\u2019000<\/button>\n          <button class=\"itx-chip\" type=\"button\" data-v=\"500000\">500\u2019000<\/button>\n          <button class=\"itx-chip\" type=\"button\" data-v=\"1000000\">1 mio<\/button>\n          <button class=\"itx-chip\" type=\"button\" data-v=\"2000000\">2 mio<\/button>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <div>\n      <div class=\"itx-hero\" aria-live=\"polite\">\n        <div class=\"itx-hero-top\">\n          <span class=\"itx-eyebrow\">Imp\u00f4t estim\u00e9<\/span>\n          <span class=\"itx-context\" id=\"itx-context\">Canton de <b>Gen\u00e8ve<\/b><\/span>\n        <\/div>\n\n        <div id=\"itx-tax\">CHF&nbsp;\u2014<\/div>\n        <div class=\"itx-caption\">sur votre prestation en capital<\/div>\n        <div class=\"itx-rule\"><\/div>\n\n        <div class=\"itx-datarow\">\n          <div class=\"itx-dataitem\">\n            <div class=\"lb\">Taux effectif<\/div>\n            <div class=\"vl peri\" id=\"itx-rate\">\u2014<\/div>\n          <\/div>\n          <div class=\"itx-dataitem\">\n            <div class=\"lb\">Capital net<\/div>\n            <div class=\"vl\" id=\"itx-net\">\u2014<\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"itx-block\">\n        <div class=\"itx-block-title\">Votre canton parmi les 26<\/div>\n        <div class=\"itx-track\"><span class=\"itx-marker\" id=\"itx-marker\" style=\"left:50%\"><\/span><\/div>\n        <div class=\"itx-compare-foot\">\n          <span>Le moins cher : <b id=\"itx-min\">\u2014<\/b><\/span>\n          <span>Le plus cher : <b id=\"itx-max\">\u2014<\/b><\/span>\n        <\/div>\n      <\/div>\n\n      <a class=\"itx-cta\" href=\"https:\/\/invexa.swiss\/planifier-un-rendez-vous\/\" target=\"_blank\" rel=\"noopener\">\n        Obtenir mon calcul exact\n      <\/a>\n\n      <p class=\"itx-info\" id=\"itx-note\">\n        <strong>Estimation indicative.<\/strong> Calcul bas\u00e9 sur les taux de l'Administration f\u00e9d\u00e9rale des contributions (f\u00e9d\u00e9ral + cantonal + communal du chef-lieu), pour une personne seule de 65 ans, sans confession. Votre imp\u00f4t r\u00e9el d\u00e9pend de votre \u00e9tat civil, de votre commune, de votre confession et d'\u00e9ventuels autres capitaux retir\u00e9s la m\u00eame ann\u00e9e. Pour un calcul pr\u00e9cis et une strat\u00e9gie d'optimisation, <a href=\"https:\/\/invexa.swiss\/planifier-un-rendez-vous\/\">planifiez un rendez-vous<\/a>.\n      <\/p>\n    <\/div>\n\n  <\/div>\n<\/div>\n\n<script>\n(function(){\n  var anchors=[50000,100000,250000,500000,1000000,2000000,5000000,10000000,20000000];\n  var cantons=[\n    [\"GE\",\"Gen\u00e8ve\",[2.53,4.13,6.22,7.41,8.11,8.38,8.54,8.59,8.62]],\n    [\"VD\",\"Vaud\",[3.34,4.59,6.95,8.39,9.06,9.30,9.44,9.49,9.51]],\n    [\"VS\",\"Valais\",[4.36,4.74,6.13,8.78,10.30,10.30,10.30,10.30,10.30]],\n    [\"FR\",\"Fribourg\",[1.96,3.24,6.96,9.30,10.40,10.85,11.12,11.21,11.26]],\n    [\"NE\",\"Neuch\u00e2tel\",[4.89,5.68,7.83,8.46,8.75,8.80,8.83,8.84,8.84]],\n    [\"JU\",\"Jura\",[5.39,6.17,8.56,9.64,10.11,10.24,10.32,10.35,10.36]],\n    [\"BE\",\"Berne\",[3.50,4.63,6.53,8.26,9.62,10.42,10.96,11.15,11.24]],\n    [\"AG\",\"Argovie\",[3.12,4.85,7.09,8.22,8.77,8.95,9.06,9.10,9.11]],\n    [\"AI\",\"Appenzell Rh.-Int.\",[2.38,3.31,4.60,5.14,5.34,5.34,5.34,5.34,5.34]],\n    [\"AR\",\"Appenzell Rh.-Ext.\",[7.56,7.94,8.96,9.91,11.14,11.65,11.96,12.06,12.11]],\n    [\"BL\",\"B\u00e2le-Campagne\",[3.46,3.84,4.86,6.72,9.56,9.72,9.72,9.72,9.72]],\n    [\"BS\",\"B\u00e2le-Ville\",[3.66,5.29,8.26,9.45,9.97,10.14,10.23,10.27,10.28]],\n    [\"GL\",\"Glaris\",[4.79,5.17,6.19,6.73,6.93,6.93,6.93,6.93,6.93]],\n    [\"GR\",\"Grisons\",[2.91,3.28,4.31,5.76,5.96,5.96,5.96,5.96,5.96]],\n    [\"LU\",\"Lucerne\",[2.27,3.76,5.45,6.22,6.53,6.58,6.62,6.63,6.63]],\n    [\"NW\",\"Nidwald\",[2.67,3.64,5.01,5.55,5.74,5.74,5.74,5.74,5.74]],\n    [\"OW\",\"Obwald\",[5.28,5.66,6.68,7.22,7.42,7.42,7.42,7.42,7.42]],\n    [\"SG\",\"Saint-Gall\",[5.51,5.88,6.91,7.45,7.65,7.65,7.65,7.65,7.65]],\n    [\"SH\",\"Schaffhouse\",[1.98,3.18,4.83,5.37,5.57,5.57,5.57,5.57,5.57]],\n    [\"SO\",\"Soleure\",[3.48,4.97,6.97,7.64,7.84,7.84,7.84,7.84,7.84]],\n    [\"SZ\",\"Schwyz\",[1.14,2.15,5.26,7.77,9.55,9.55,9.55,9.55,9.55]],\n    [\"TG\",\"Thurgovie\",[6.23,6.61,7.63,8.17,8.37,8.37,8.37,8.37,8.37]],\n    [\"TI\",\"Tessin\",[4.02,4.40,5.42,7.10,8.09,8.09,8.09,8.09,8.09]],\n    [\"UR\",\"Uri\",[3.87,4.24,5.27,5.81,6.00,6.00,6.00,6.00,6.00]],\n    [\"ZG\",\"Zoug\",[1.77,2.81,4.60,5.76,6.28,6.43,6.53,6.56,6.58]],\n    [\"ZH\",\"Zurich\",[4.50,4.88,5.90,7.16,11.16,15.77,22.04,26.22,28.36]]\n  ].filter(function(c){return c[1]!==\"\";});\n\n  var sel=document.getElementById('itx-canton');\n  cantons.forEach(function(c){\n    var o=document.createElement('option');o.value=c[0];o.textContent=c[1];sel.appendChild(o);\n  });\n  sel.value=\"GE\";\n\n  function rateFor(rates,amt){\n    if(amt<=anchors[0])return rates[0];\n    if(amt>=anchors[anchors.length-1])return rates[rates.length-1];\n    for(var i=0;i<anchors.length-1;i++){\n      if(amt>=anchors[i]&&amt<=anchors[i+1]){\n        var f=(amt-anchors[i])\/(anchors[i+1]-anchors[i]);\n        return rates[i]+f*(rates[i+1]-rates[i]);\n      }\n    }\n    return rates[rates.length-1];\n  }\n  function fmt(n){return Math.round(n).toString().replace(\/\\B(?=(\\d{3})+(?!\\d))\/g,\"\\u2019\");}\n  \/\/ % arrondis \u00e0 1 d\u00e9cimale (4,31 -> 4,3)\n  function fmtPct(p){return p.toFixed(1).replace('.',',')+'\\u00a0%';}\n\n  var amtEl=document.getElementById('itx-amount');\n  function parseAmt(){return parseInt(amtEl.value.replace(\/[^\\d]\/g,''),10)||0;}\n\n  function compute(){\n    var amt=parseAmt();\n    var code=sel.value;\n    var c=cantons.find(function(x){return x[0]===code;});\n    var rate=rateFor(c[2],amt);\n    var tax=amt*rate\/100;\n    document.getElementById('itx-tax').textContent=amt?('CHF\\u00a0'+fmt(tax)):'CHF\\u00a0\u2014';\n    document.getElementById('itx-rate').textContent=amt?fmtPct(rate):'\u2014';\n    document.getElementById('itx-net').textContent=amt?('CHF\\u00a0'+fmt(amt-tax)):'\u2014';\n    document.getElementById('itx-context').innerHTML='Canton de <b>'+c[1]+'<\/b>';\n\n    \/\/ comparatif : position du canton parmi les 26 au montant choisi\n    var rates=cantons.map(function(x){return {code:x[0],name:x[1],r:rateFor(x[2],amt)};});\n    var min=rates.reduce(function(a,b){return b.r<a.r?b:a;});\n    var max=rates.reduce(function(a,b){return b.r>a.r?b:a;});\n    var span=(max.r-min.r)||1;\n    var pos=((rate-min.r)\/span)*100;\n    document.getElementById('itx-marker').style.left=Math.max(2,Math.min(98,pos))+'%';\n    document.getElementById('itx-min').textContent=min.name+' ('+fmtPct(min.r)+')';\n    document.getElementById('itx-max').textContent=max.name+' ('+fmtPct(max.r)+')';\n  }\n\n  amtEl.addEventListener('input',function(){\n    var raw=amtEl.value.replace(\/[^\\d]\/g,'');\n    amtEl.value=raw?fmt(parseInt(raw,10)):'';\n    updateChips();compute();\n  });\n  sel.addEventListener('change',compute);\n\n  var chips=Array.prototype.slice.call(document.querySelectorAll('.itx-chip'));\n  function updateChips(){\n    var v=parseAmt();\n    chips.forEach(function(ch){ch.setAttribute('aria-pressed', String(parseInt(ch.dataset.v,10)===v));});\n  }\n  chips.forEach(function(ch){\n    ch.addEventListener('click',function(){\n      amtEl.value=fmt(parseInt(ch.dataset.v,10));updateChips();compute();\n    });\n  });\n\n  updateChips();compute();\n})();\n<\/script>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-695a11f e-con-full e-flex e-con e-child\" data-id=\"695a11f\" 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-323c3e7 elementor-widget elementor-widget-heading\" data-id=\"323c3e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L'essentiel en bref<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c831ba2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c831ba2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Imposition unique et s\u00e9par\u00e9e :<\/strong> le capital LPP n'est pas ajout\u00e9 \u00e0 votre revenu ; il est tax\u00e9 \u00e0 part, \u00e0 un taux r\u00e9duit (souvent 1\/5 du taux ordinaire).<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Taux variable selon deux facteurs :<\/strong> le canton (et la commune) de domicile, et le montant retir\u00e9 (l'imp\u00f4t est progressif).<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Cumul annuel :<\/strong> tous les capitaux de pr\u00e9voyance retir\u00e9s la m\u00eame ann\u00e9e (LPP, 3a, libre passage) sont additionn\u00e9s, et ceux des conjoints le sont g\u00e9n\u00e9ralement aussi.<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Levier principal :<\/strong> \u00e9chelonner les retraits sur plusieurs ann\u00e9es fiscales pour casser la progressivit\u00e9.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Imp\u00f4t \u00e0 la source pour les non-r\u00e9sidents :<\/strong> si vous vivez \u00e0 l'\u00e9tranger au moment du retrait, l'imp\u00f4t est pr\u00e9lev\u00e9 directement en Suisse, et, pour les frontaliers fran\u00e7ais, s'y ajoute la fiscalit\u00e9 fran\u00e7aise.<\/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-b7d9d45 elementor-widget elementor-widget-heading\" data-id=\"b7d9d45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment sont impos\u00e9es les prestations en capital issus de la LPP ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-319d6b7 elementor-widget elementor-widget-text-editor\" data-id=\"319d6b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLorsque vous percevez votre 2\u00e8me pilier sous forme de capital, la Conf\u00e9d\u00e9ration, le canton et la commune (ainsi que l&rsquo;\u00c9glise si vous y \u00eates affili\u00e9) pr\u00e9l\u00e8vent un imp\u00f4t sur les prestations en capital. Son fonctionnement repose sur quelques principes communs \u00e0 toute la Suisse :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-075eecc elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"075eecc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Taxation s\u00e9par\u00e9e :<\/strong> le capital retir\u00e9 n'est pas ajout\u00e9 \u00e0 votre salaire ou \u00e0 vos autres revenus de l'ann\u00e9e. Il est impos\u00e9 isol\u00e9ment, \u00e0 un bar\u00e8me sp\u00e9cifique et r\u00e9duit.<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Taux r\u00e9duit :<\/strong> dans la plupart des cantons, l'imp\u00f4t correspond \u00e0 environ 1\/5 du taux d'imposition ordinaire (la fraction exacte varie : 1\/3, 1\/4 ou 1\/5 selon le canton).<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Perception par le canton de domicile :<\/strong> l'imp\u00f4t est d\u00fb dans le canton o\u00f9 vous \u00eates domicili\u00e9 au moment du retrait. Vous transmettez une copie du d\u00e9compte de votre caisse de pension \u00e0 l'autorit\u00e9 fiscale cantonale.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Cumul des retraits :<\/strong> si plusieurs prestations en capital sont vers\u00e9es la m\u00eame ann\u00e9e (par exemple LPP et plusieurs comptes 3a), l'administration les additionne, ce qui fait m\u00e9caniquement monter le taux.<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Imposition \u00e0 la source pour les non-r\u00e9sidents :<\/strong> si vous \u00eates domicili\u00e9 \u00e0 l'\u00e9tranger, l'imp\u00f4t est pr\u00e9lev\u00e9 directement \u00e0 la source, selon le bar\u00e8me du canton o\u00f9 se trouve votre caisse de pension.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cee8968 elementor-widget elementor-widget-heading\" data-id=\"cee8968\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bar\u00e8me de l'imp\u00f4t sur le retrait du 2\u00e8me pilier par canton (2026)\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b21d0c elementor-widget elementor-widget-text-editor\" data-id=\"3b21d0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le tableau ci-dessous compare les taux d&rsquo;imposition sur le retrait du capital du 2\u00e8me pilier, \u00e9galement valables pour le <a href=\"https:\/\/invexa.swiss\/retrait-3eme-pilier\/\">retrait du pilier 3a<\/a>, dans les 26 cantons suisses. Les taux regroupent l&rsquo;ensemble des imp\u00f4ts (f\u00e9d\u00e9ral, cantonal et communal) et correspondent \u00e0 la situation d&rsquo;un homme c\u00e9libataire, \u00e2g\u00e9 de 65 ans, sans enfant \u00e0 charge et sans confession religieuse. Source : Administration f\u00e9d\u00e9rale des contributions (AFC), simulateur fiscal. Pour estimer directement votre situation, utilisez notre calculateur d&rsquo;imp\u00f4t sur le retrait du 2\u00e8me pilier en t\u00eate de page.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-979a8d8 elementor-widget elementor-widget-heading\" data-id=\"979a8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Imp\u00f4t sur le retrait du 2\u00e8me pilier: taux par cantons<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7f7bbf elementor-widget elementor-widget-text-editor\" data-id=\"b7f7bbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le tableau ci-dessous pr\u00e9sente une <strong>comparaison d\u00e9taill\u00e9e des taux d&rsquo;imposition sur le retrait du capital LPP<\/strong> (valable aussi pour le retrait du <strong>pilier 3a<\/strong>)\u00a0pour l&rsquo;ensemble des <strong>26 cantons suisses<\/strong>. Les donn\u00e9es sont calcul\u00e9es pour l&rsquo;ann\u00e9e fiscale 2025 et correspondent \u00e0 la situation d&rsquo;un homme c\u00e9libataire, \u00e2g\u00e9 de 65 ans, sans enfant \u00e0 charge et sans confession religieuse.<\/p><p>Nous avons s\u00e9lectionn\u00e9 des montants de retrait r\u00e9alistes, allant de <strong>50&rsquo;000 CHF \u00e0 2&rsquo;000&rsquo;000 CHF<\/strong>, afin de vous permettre d&rsquo;estimer l&rsquo;imp\u00f4t applicable \u00e0 votre situation. Les taux indiqu\u00e9s regroupent l&rsquo;ensemble des imp\u00f4ts (f\u00e9d\u00e9ral, cantonal et communal).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d124ff elementor-widget elementor-widget-html\" data-id=\"3d124ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"t\" id=\"impot-fortune-cantons-2026\">\n  <table>\n    <caption style=\"display:none\">Taux d'imposition sur la fortune par canton suisse 2026 \u2014 de 50 000 CHF \u00e0 2 000 000 CHF<\/caption>\n    <colgroup>\n      <col class=\"col-canton\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n      <col class=\"col\" \/>\n    <\/colgroup>\n    <thead>\n      <tr>\n        <th scope=\"col\">Canton, Commune<\/th>\n        <th scope=\"col\">50'000<\/th>\n        <th scope=\"col\">100'000<\/th>\n        <th scope=\"col\">200'000<\/th>\n        <th scope=\"col\">300'000<\/th>\n        <th scope=\"col\">500'000<\/th>\n        <th scope=\"col\">1 mio<\/th>\n        <th scope=\"col\">2 mio<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td scope=\"row\">Argovie (Aarau)<\/td>\n        <td data-label=\"50'000\">3.2&nbsp;%<\/td>\n        <td data-label=\"100'000\">4.9&nbsp;%<\/td>\n        <td data-label=\"200'000\">6.57&nbsp;%<\/td>\n        <td data-label=\"300'000\">7.43&nbsp;%<\/td>\n        <td data-label=\"500'000\">8.3&nbsp;%<\/td>\n        <td data-label=\"1 mio\">8.8&nbsp;%<\/td>\n        <td data-label=\"2 mio\">9.0&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Appenzell Rhodes-Int\u00e9rieures (Appenzell)<\/td>\n        <td data-label=\"50'000\">2.4&nbsp;%<\/td>\n        <td data-label=\"100'000\">3.3&nbsp;%<\/td>\n        <td data-label=\"200'000\">4.33&nbsp;%<\/td>\n        <td data-label=\"300'000\">4.78&nbsp;%<\/td>\n        <td data-label=\"500'000\">5.2&nbsp;%<\/td>\n        <td data-label=\"1 mio\">5.3&nbsp;%<\/td>\n        <td data-label=\"2 mio\">5.3&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Appenzell Rhodes-Ext\u00e9rieures (Herisau)<\/td>\n        <td data-label=\"50'000\">7.6&nbsp;%<\/td>\n        <td data-label=\"100'000\">8.0&nbsp;%<\/td>\n        <td data-label=\"200'000\">8.69&nbsp;%<\/td>\n        <td data-label=\"300'000\">9.14&nbsp;%<\/td>\n        <td data-label=\"500'000\">9.9&nbsp;%<\/td>\n        <td data-label=\"1 mio\">11.1&nbsp;%<\/td>\n        <td data-label=\"2 mio\">11.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Berne (Bern)<\/td>\n        <td data-label=\"50'000\">3.6&nbsp;%<\/td>\n        <td data-label=\"100'000\">4.7&nbsp;%<\/td>\n        <td data-label=\"200'000\">6.04&nbsp;%<\/td>\n        <td data-label=\"300'000\">6.97&nbsp;%<\/td>\n        <td data-label=\"500'000\">8.4&nbsp;%<\/td>\n        <td data-label=\"1 mio\">9.7&nbsp;%<\/td>\n        <td data-label=\"2 mio\">10.5&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">B\u00e2le-Campagne (Liestal)<\/td>\n        <td data-label=\"50'000\">3.5&nbsp;%<\/td>\n        <td data-label=\"100'000\">3.9&nbsp;%<\/td>\n        <td data-label=\"200'000\">4.59&nbsp;%<\/td>\n        <td data-label=\"300'000\">5.04&nbsp;%<\/td>\n        <td data-label=\"500'000\">6.7&nbsp;%<\/td>\n        <td data-label=\"1 mio\">9.6&nbsp;%<\/td>\n        <td data-label=\"2 mio\">9.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">B\u00e2le-Ville (Basel)<\/td>\n        <td data-label=\"50'000\">3.7&nbsp;%<\/td>\n        <td data-label=\"100'000\">5.3&nbsp;%<\/td>\n        <td data-label=\"200'000\">7.67&nbsp;%<\/td>\n        <td data-label=\"300'000\">8.66&nbsp;%<\/td>\n        <td data-label=\"500'000\">9.5&nbsp;%<\/td>\n        <td data-label=\"1 mio\">10.0&nbsp;%<\/td>\n        <td data-label=\"2 mio\">10.1&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Fribourg (Fribourg)<\/td>\n        <td data-label=\"50'000\">2.0&nbsp;%<\/td>\n        <td data-label=\"100'000\">3.3&nbsp;%<\/td>\n        <td data-label=\"200'000\">5.79&nbsp;%<\/td>\n        <td data-label=\"300'000\">7.74&nbsp;%<\/td>\n        <td data-label=\"500'000\">9.3&nbsp;%<\/td>\n        <td data-label=\"1 mio\">10.4&nbsp;%<\/td>\n        <td data-label=\"2 mio\">10.9&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Gen\u00e8ve (Gen\u00e8ve)<\/td>\n        <td data-label=\"50'000\">2.9&nbsp;%<\/td>\n        <td data-label=\"100'000\">4.6&nbsp;%<\/td>\n        <td data-label=\"200'000\">5.73&nbsp;%<\/td>\n        <td data-label=\"300'000\">6.57&nbsp;%<\/td>\n        <td data-label=\"500'000\">7.8&nbsp;%<\/td>\n        <td data-label=\"1 mio\">8.5&nbsp;%<\/td>\n        <td data-label=\"2 mio\">8.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Glaris (Glarus)<\/td>\n        <td data-label=\"50'000\">4.8&nbsp;%<\/td>\n        <td data-label=\"100'000\">5.2&nbsp;%<\/td>\n        <td data-label=\"200'000\">5.92&nbsp;%<\/td>\n        <td data-label=\"300'000\">6.37&nbsp;%<\/td>\n        <td data-label=\"500'000\">6.7&nbsp;%<\/td>\n        <td data-label=\"1 mio\">6.9&nbsp;%<\/td>\n        <td data-label=\"2 mio\">6.9&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Grisons (Chur)<\/td>\n        <td data-label=\"50'000\">2.9&nbsp;%<\/td>\n        <td data-label=\"100'000\">3.2&nbsp;%<\/td>\n        <td data-label=\"200'000\">4.04&nbsp;%<\/td>\n        <td data-label=\"300'000\">4.49&nbsp;%<\/td>\n        <td data-label=\"500'000\">5.7&nbsp;%<\/td>\n        <td data-label=\"1 mio\">5.9&nbsp;%<\/td>\n        <td data-label=\"2 mio\">5.9&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Jura (Del\u00e9mont)<\/td>\n        <td data-label=\"50'000\">5.4&nbsp;%<\/td>\n        <td data-label=\"100'000\">6.2&nbsp;%<\/td>\n        <td data-label=\"200'000\">8.02&nbsp;%<\/td>\n        <td data-label=\"300'000\">8.92&nbsp;%<\/td>\n        <td data-label=\"500'000\">9.7&nbsp;%<\/td>\n        <td data-label=\"1 mio\">10.1&nbsp;%<\/td>\n        <td data-label=\"2 mio\">10.2&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Lucerne (Luzern)<\/td>\n        <td data-label=\"50'000\">3.8&nbsp;%<\/td>\n        <td data-label=\"100'000\">5.1&nbsp;%<\/td>\n        <td data-label=\"200'000\">5.07&nbsp;%<\/td>\n        <td data-label=\"300'000\">5.71&nbsp;%<\/td>\n        <td data-label=\"500'000\">8.0&nbsp;%<\/td>\n        <td data-label=\"1 mio\">8.4&nbsp;%<\/td>\n        <td data-label=\"2 mio\">8.5&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Neuch\u00e2tel (Neuch\u00e2tel)<\/td>\n        <td data-label=\"50'000\">4.9&nbsp;%<\/td>\n        <td data-label=\"100'000\">5.7&nbsp;%<\/td>\n        <td data-label=\"200'000\">7.51&nbsp;%<\/td>\n        <td data-label=\"300'000\">8.01&nbsp;%<\/td>\n        <td data-label=\"500'000\">8.5&nbsp;%<\/td>\n        <td data-label=\"1 mio\">8.8&nbsp;%<\/td>\n        <td data-label=\"2 mio\">8.8&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Nidwald (Stans)<\/td>\n        <td data-label=\"50'000\">2.7&nbsp;%<\/td>\n        <td data-label=\"100'000\">3.7&nbsp;%<\/td>\n        <td data-label=\"200'000\">4.74&nbsp;%<\/td>\n        <td data-label=\"300'000\">5.19&nbsp;%<\/td>\n        <td data-label=\"500'000\">5.6&nbsp;%<\/td>\n        <td data-label=\"1 mio\">5.7&nbsp;%<\/td>\n        <td data-label=\"2 mio\">5.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Obwald (Sarnen)<\/td>\n        <td data-label=\"50'000\">5.4&nbsp;%<\/td>\n        <td data-label=\"100'000\">5.8&nbsp;%<\/td>\n        <td data-label=\"200'000\">6.41&nbsp;%<\/td>\n        <td data-label=\"300'000\">6.86&nbsp;%<\/td>\n        <td data-label=\"500'000\">7.3&nbsp;%<\/td>\n        <td data-label=\"1 mio\">7.5&nbsp;%<\/td>\n        <td data-label=\"2 mio\">7.5&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Saint-Gall (St. Gallen)<\/td>\n        <td data-label=\"50'000\">5.5&nbsp;%<\/td>\n        <td data-label=\"100'000\">5.9&nbsp;%<\/td>\n        <td data-label=\"200'000\">6.64&nbsp;%<\/td>\n        <td data-label=\"300'000\">7.09&nbsp;%<\/td>\n        <td data-label=\"500'000\">7.5&nbsp;%<\/td>\n        <td data-label=\"1 mio\">7.6&nbsp;%<\/td>\n        <td data-label=\"2 mio\">7.6&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Schaffhouse (Schaffhausen)<\/td>\n        <td data-label=\"50'000\">2.1&nbsp;%<\/td>\n        <td data-label=\"100'000\">3.3&nbsp;%<\/td>\n        <td data-label=\"200'000\">4.52&nbsp;%<\/td>\n        <td data-label=\"300'000\">5.01&nbsp;%<\/td>\n        <td data-label=\"500'000\">5.5&nbsp;%<\/td>\n        <td data-label=\"1 mio\">5.7&nbsp;%<\/td>\n        <td data-label=\"2 mio\">5.7&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Soleure (Solothurn)<\/td>\n        <td data-label=\"50'000\">3.5&nbsp;%<\/td>\n        <td data-label=\"100'000\">5.0&nbsp;%<\/td>\n        <td data-label=\"200'000\">6.54&nbsp;%<\/td>\n        <td data-label=\"300'000\">7.26&nbsp;%<\/td>\n        <td data-label=\"500'000\">7.7&nbsp;%<\/td>\n        <td data-label=\"1 mio\">7.8&nbsp;%<\/td>\n        <td data-label=\"2 mio\">7.8&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Schwyz (Schwyz)<\/td>\n        <td data-label=\"50'000\">1.3&nbsp;%<\/td>\n        <td data-label=\"100'000\">2.4&nbsp;%<\/td>\n        <td data-label=\"200'000\">4.36&nbsp;%<\/td>\n        <td data-label=\"300'000\">5.97&nbsp;%<\/td>\n        <td data-label=\"500'000\">8.5&nbsp;%<\/td>\n        <td data-label=\"1 mio\">10.4&nbsp;%<\/td>\n        <td data-label=\"2 mio\">10.4&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Thurgovie (Frauenfeld)<\/td>\n        <td data-label=\"50'000\">6.2&nbsp;%<\/td>\n        <td data-label=\"100'000\">6.6&nbsp;%<\/td>\n        <td data-label=\"200'000\">7.36&nbsp;%<\/td>\n        <td data-label=\"300'000\">7.81&nbsp;%<\/td>\n        <td data-label=\"500'000\">8.2&nbsp;%<\/td>\n        <td data-label=\"1 mio\">8.4&nbsp;%<\/td>\n        <td data-label=\"2 mio\">8.4&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Tessin (Bellinzona)<\/td>\n        <td data-label=\"50'000\">4.0&nbsp;%<\/td>\n        <td data-label=\"100'000\">4.4&nbsp;%<\/td>\n        <td data-label=\"200'000\">5.15&nbsp;%<\/td>\n        <td data-label=\"300'000\">5.60&nbsp;%<\/td>\n        <td data-label=\"500'000\">7.3&nbsp;%<\/td>\n        <td data-label=\"1 mio\">8.1&nbsp;%<\/td>\n        <td data-label=\"2 mio\">8.1&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Uri (Altdorf)<\/td>\n        <td data-label=\"50'000\">3.9&nbsp;%<\/td>\n        <td data-label=\"100'000\">4.3&nbsp;%<\/td>\n        <td data-label=\"200'000\">5.00&nbsp;%<\/td>\n        <td data-label=\"300'000\">5.45&nbsp;%<\/td>\n        <td data-label=\"500'000\">5.8&nbsp;%<\/td>\n        <td data-label=\"1 mio\">6.0&nbsp;%<\/td>\n        <td data-label=\"2 mio\">6.0&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Vaud (Lausanne)<\/td>\n        <td data-label=\"50'000\">3.4&nbsp;%<\/td>\n        <td data-label=\"100'000\">4.6&nbsp;%<\/td>\n        <td data-label=\"200'000\">6.36&nbsp;%<\/td>\n        <td data-label=\"300'000\">7.40&nbsp;%<\/td>\n        <td data-label=\"500'000\">8.4&nbsp;%<\/td>\n        <td data-label=\"1 mio\">9.1&nbsp;%<\/td>\n        <td data-label=\"2 mio\">9.3&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Valais (Sion)<\/td>\n        <td data-label=\"50'000\">4.4&nbsp;%<\/td>\n        <td data-label=\"100'000\">4.8&nbsp;%<\/td>\n        <td data-label=\"200'000\">5.50&nbsp;%<\/td>\n        <td data-label=\"300'000\">6.72&nbsp;%<\/td>\n        <td data-label=\"500'000\">9.1&nbsp;%<\/td>\n        <td data-label=\"1 mio\">10.3&nbsp;%<\/td>\n        <td data-label=\"2 mio\">10.3&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Zoug (Zug)<\/td>\n        <td data-label=\"50'000\">1.8&nbsp;%<\/td>\n        <td data-label=\"100'000\">2.9&nbsp;%<\/td>\n        <td data-label=\"200'000\">4.17&nbsp;%<\/td>\n        <td data-label=\"300'000\">4.99&nbsp;%<\/td>\n        <td data-label=\"500'000\">5.8&nbsp;%<\/td>\n        <td data-label=\"1 mio\">6.3&nbsp;%<\/td>\n        <td data-label=\"2 mio\">6.4&nbsp;%<\/td>\n      <\/tr>\n      <tr>\n        <td scope=\"row\">Zurich (Z\u00fcrich)<\/td>\n        <td data-label=\"50'000\">4.5&nbsp;%<\/td>\n        <td data-label=\"100'000\">4.9&nbsp;%<\/td>\n        <td data-label=\"200'000\">5.63&nbsp;%<\/td>\n        <td data-label=\"300'000\">6.08&nbsp;%<\/td>\n        <td data-label=\"500'000\">7.2&nbsp;%<\/td>\n        <td data-label=\"1 mio\">11.2&nbsp;%<\/td>\n        <td data-label=\"2 mio\">15.8&nbsp;%<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-887ef7e elementor-widget elementor-widget-text-editor\" data-id=\"887ef7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Source: <a href=\"https:\/\/swisstaxcalculator.estv.admin.ch\/#\/calculator\/capital-payment\" target=\"_blank\" rel=\"noopener\">Administration f\u00e9d\u00e9rale des contributions (AFC), Simulateur fiscal<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4c37f0 elementor-widget elementor-widget-text-editor\" data-id=\"c4c37f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les \u00e9carts sont consid\u00e9rables : pour un m\u00eame capital de 500&rsquo;000 CHF, le taux passe d&rsquo;environ 5,1 % (Appenzell Rhodes-Int\u00e9rieures) \u00e0 9,9 % (Appenzell Rhodes-Ext\u00e9rieures), soit pr\u00e8s du double. L&rsquo;effet est encore plus marqu\u00e9 sur les gros capitaux : \u00e0 Zurich, un retrait de 5 millions est tax\u00e9 \u00e0 22 %, contre moins de 7 % dans les cantons de Suisse centrale. C&rsquo;est pourquoi le domicile fiscal au moment du retrait est un param\u00e8tre strat\u00e9gique.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52f9b86 elementor-widget elementor-widget-heading\" data-id=\"52f9b86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple d'imp\u00f4t sur le retrait du 2\u00e8me pilier dans les cantons romands<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d91ce9 elementor-widget elementor-widget-html\" data-id=\"5d91ce9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"Table\",\n  \"name\": \"Imp\u00f4t sur le retrait du 3\u00e8me pilier en Suisse selon le canton en 2026\",\n  \"description\": \"Comparatif de l'imp\u00f4t sur le retrait du 3\u00e8me pilier selon le montant retir\u00e9 et le canton de Gen\u00e8ve, Vaud, Valais et Fribourg.\",\n  \"keywords\": [\"imp\u00f4t retrait 3\u00e8me pilier\", \"imp\u00f4t pilier 3a Gen\u00e8ve\", \"imp\u00f4t pilier 3a Vaud\", \"imp\u00f4t pilier 3a Valais\", \"imp\u00f4t pilier 3a Fribourg\"]\n}\n<\/script>\n\n<div class=\"t\">\n  <table style=\"table-layout:fixed;\">\n    <colgroup>\n      <col style=\"width:25%;\">\n      <col style=\"width:18.75%;\">\n      <col style=\"width:18.75%;\">\n      <col style=\"width:18.75%;\">\n      <col style=\"width:18.75%;\">\n    <\/colgroup>\n\n    <caption style=\"display:none\">\n      Imp\u00f4t sur le retrait du 3\u00e8me pilier en Suisse en 2026 selon le montant retir\u00e9 et le canton\n    <\/caption>\n\n    <thead>\n      <tr>\n        <th scope=\"col\">Montant retir\u00e9<\/th>\n        <th scope=\"col\">Gen\u00e8ve<\/th>\n        <th scope=\"col\">Vaud<\/th>\n        <th scope=\"col\">Valais<\/th>\n        <th scope=\"col\">Fribourg<\/th>\n      <\/tr>\n    <\/thead>\n\n    <tbody>\n      <tr>\n        <td>50'000 CHF<\/td>\n        <td data-label=\"Gen\u00e8ve\">1'265 CHF<\/td>\n        <td data-label=\"Vaud\">1'670 CHF<\/td>\n        <td data-label=\"Valais\">2'180 CHF<\/td>\n        <td data-label=\"Fribourg\">980 CHF<\/td>\n      <\/tr>\n      <tr>\n        <td>100'000 CHF<\/td>\n        <td data-label=\"Gen\u00e8ve\">4'130 CHF<\/td>\n        <td data-label=\"Vaud\">4'590 CHF<\/td>\n        <td data-label=\"Valais\">4'740 CHF<\/td>\n        <td data-label=\"Fribourg\">3'240 CHF<\/td>\n      <\/tr>\n      <tr>\n        <td>250'000 CHF<\/td>\n        <td data-label=\"Gen\u00e8ve\">15'550 CHF<\/td>\n        <td data-label=\"Vaud\">17'375 CHF<\/td>\n        <td data-label=\"Valais\">15'325 CHF<\/td>\n        <td data-label=\"Fribourg\">17'400 CHF<\/td>\n      <\/tr>\n      <tr>\n        <td>500'000 CHF<\/td>\n        <td data-label=\"Gen\u00e8ve\">37'050 CHF<\/td>\n        <td data-label=\"Vaud\">41'950 CHF<\/td>\n        <td data-label=\"Valais\">43'900 CHF<\/td>\n        <td data-label=\"Fribourg\">46'500 CHF<\/td>\n      <\/tr>\n      <tr>\n        <td>1'000'000 CHF<\/td>\n        <td data-label=\"Gen\u00e8ve\">81'100 CHF<\/td>\n        <td data-label=\"Vaud\">90'600 CHF<\/td>\n        <td data-label=\"Valais\">103'000 CHF<\/td>\n        <td data-label=\"Fribourg\">104'000 CHF<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38d5b81 elementor-widget elementor-widget-text-editor\" data-id=\"38d5b81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tL&rsquo;ordre des cantons change selon le montant retir\u00e9 : sur 250&rsquo;000 CHF, le Valais et Gen\u00e8ve sont les plus avantageux, mais d\u00e8s 500&rsquo;000 CHF, Gen\u00e8ve reste le plus l\u00e9ger tandis que Fribourg devient le plus lourd. C&rsquo;est pourquoi il n&rsquo;existe pas de canton \u00ab le moins cher \u00bb dans l&rsquo;absolu \u2014 tout d\u00e9pend du montant retir\u00e9.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1405a2 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=\"f1405a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\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\tNous calculons votre imp\u00f4t avec pr\u00e9cision\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 retirer votre capital LPP ? Nous estimons avec pr\u00e9cision l'imp\u00f4t \u00e0 payer et mettons en place une strat\u00e9gie d'optimisation fiscale pour que vous puissiez profiter pleinement de ce qui vous revient.\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\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 class=\"elementor-element elementor-element-a5b944e elementor-widget elementor-widget-heading\" data-id=\"a5b944e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment est calcul\u00e9 l'imp\u00f4t sur le capital LPP ? Les 4 m\u00e9thodes cantonales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78b3fa9 elementor-widget elementor-widget-text-editor\" data-id=\"78b3fa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;imposition des prestations en capital provenant de la pr\u00e9voyance est calcul\u00e9e diff\u00e9remment d&rsquo;un canton \u00e0 l&rsquo;autre. Il existe <strong>4 principales m\u00e9thodes de calcul<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b0c75f elementor-widget elementor-widget-heading\" data-id=\"5b0c75f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. M\u00e9thode proportionnelle au taux d'imposition sur le revenu<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c96aa elementor-widget elementor-widget-text-editor\" data-id=\"e1c96aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Cette m\u00e9thode applique une <strong>fraction du taux d&rsquo;imposition<\/strong> ordinaire sur le revenu. Concr\u00e8tement, l&rsquo;imp\u00f4t sur les prestations en capital repr\u00e9sente une portion de l&rsquo;imp\u00f4t qui aurait \u00e9t\u00e9 d\u00fb si le montant avait \u00e9t\u00e9 un revenu annuel.<\/p><p>Par exemple, si le <strong>taux d&rsquo;imposition<\/strong> pour un revenu de <strong>250&rsquo;000 CHF<\/strong> est de <strong>15%<\/strong>, le canton appliquera 1\/5 de ce taux (soit 3%) sur le capital retir\u00e9. C&rsquo;est pourquoi on parle d&rsquo;un \u00ab\u00a0imp\u00f4t r\u00e9duit\u00a0\u00bb. Cette r\u00e9duction varie selon les cantons (g\u00e9n\u00e9ralement 1\/3, 1\/4 ou 1\/5 du taux normal).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f2b4dc elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"8f2b4dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<b>Cantons concern\u00e9s:<\/b> Conf\u00e9d\u00e9ration Suisse, Argovie (AG), Appenzell Rhodes-Int\u00e9rieures (AI), Gen\u00e8ve (GE), Lucerne (LU), Neuch\u00e2tel (NE), Nidwald (NW), Obwald (OW), Schaffhouse (SH), Soleure (SO), Vaud (VD) et Zoug (ZG)\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12eb392 elementor-widget elementor-widget-heading\" data-id=\"12eb392\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Syst\u00e8me du taux de rente<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65a5c18 elementor-widget elementor-widget-text-editor\" data-id=\"65a5c18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Cette m\u00e9thode est plus complexe. Le canton <strong>convertit<\/strong> d&rsquo;abord le capital en <strong>rente annuelle fictive<\/strong> \u00e0 l&rsquo;aide d&rsquo;un <strong>taux de conversion<\/strong> (par exemple 1\/25 du capital). Ensuite, il d\u00e9termine le taux d&rsquo;imposition qui s&rsquo;appliquerait \u00e0 cette rente annuelle selon le <strong>bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu<\/strong>. Enfin, ce taux est appliqu\u00e9 au montant total du capital retir\u00e9.<\/p><p>Par exemple, pour un retrait de <strong>250&rsquo;000 CHF<\/strong> avec un coefficient de 1\/25, on calcule d&rsquo;abord une rente fictive de 10&rsquo;000 CHF. Si le taux d&rsquo;imposition pour 10&rsquo;000 CHF de revenu est de 2%, ce taux de 2% est ensuite appliqu\u00e9 aux 250&rsquo;000 CHF du capital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cacddaf elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"cacddaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<b>Cantons concern\u00e9s:<\/b> Grisons (GR), Schwyz (SZ), Tessin (TI), Valais (VS) et Zurich (ZH)\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d106bb elementor-widget elementor-widget-heading\" data-id=\"2d106bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Bar\u00e8me d'imposition distinct pour les prestations en capital<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af5fbd elementor-widget elementor-widget-text-editor\" data-id=\"9af5fbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ces cantons ont cr\u00e9\u00e9 un bar\u00e8me fiscal sp\u00e9cifique et ind\u00e9pendant pour les prestations en capital, compl\u00e8tement s\u00e9par\u00e9 du bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu. Ce <strong>bar\u00e8me progressif<\/strong> est inscrit directement dans leur loi fiscale cantonale.<\/p><p>Cette m\u00e9thode offre une transparence totale, car le bar\u00e8me est sp\u00e9cifiquement<strong> con\u00e7u pour les retraits de capital<\/strong> et non d\u00e9riv\u00e9 d&rsquo;autres calculs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-606aa2c elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"606aa2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<b>Cantons concern\u00e9s:<\/b> Appenzell Rhodes-Ext\u00e9rieures (AR), Berne (BE), B\u00e2le-Campagne (BL), B\u00e2le-Ville (BS), Jura (JU) et Zoug (ZG)\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd82477 elementor-widget elementor-widget-heading\" data-id=\"dd82477\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. Taux fixe pour les prestations en capital<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99b4d94 elementor-widget elementor-widget-text-editor\" data-id=\"99b4d94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ces cantons appliquent la <strong>m\u00e9thode la plus simple<\/strong>: un taux d&rsquo;imposition fixe sur l&rsquo;ensemble de la prestation en capital, quel que soit le montant retir\u00e9. Le taux reste constant, que vous retiriez 50&rsquo;000 CHF ou 1&rsquo;000&rsquo;000 CHF.<\/p><p>Dans ces cantons, la l\u00e9g\u00e8re progression visible dans les comparatifs provient uniquement de l&rsquo;imp\u00f4t f\u00e9d\u00e9ral, qui lui reste progressif. Au niveau cantonal, le taux demeure fixe.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3f62a1 elementor-blockquote--skin-border elementor-widget elementor-widget-blockquote\" data-id=\"f3f62a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<b>Cantons concern\u00e9s:<\/b> Glaris (GL), Saint-Gall (SG), Thurgovie (TG) et Uri (UR)\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07dc72c elementor-widget elementor-widget-heading\" data-id=\"07dc72c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment payer moins d'imp\u00f4ts lors d'un retrait LPP ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-668b10b elementor-widget elementor-widget-text-editor\" data-id=\"668b10b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019imp\u00f4t sur le capital LPP est <strong>progressif<\/strong>: plus vous retirez en une seule fois, plus le taux effectif augmente. La r\u00e8gle d&rsquo;or est donc coordonner les retraits de pr\u00e9voyance (<a href=\"https:\/\/invexa.swiss\/3eme-pilier\/\">3\u00e8me pilier<\/a>) sur plusieurs ann\u00e9es afin que chaque retrait soit impos\u00e9 \u00e0 un taux plus bas.<\/p><p>Une autre solution implique de s\u2019installer <strong data-start=\"1020\" data-end=\"1034\">l\u00e9galement<\/strong> dans un canton \u00e0 fiscalit\u00e9 avantageuse <strong data-start=\"1074\" data-end=\"1096\">l\u2019ann\u00e9e du retrait<\/strong>. Le domicile fiscal doit \u00eatre effectif et reconnu par l\u2019administration cantonale. En effet, Chaque canton applique son <strong data-start=\"787\" data-end=\"817\">propre bar\u00e8me d\u2019imposition<\/strong> sur les prestations en capital, et les \u00e9carts sont importants : certains cantons (Zoug, Obwald, Schwyz) ont des taux beaucoup plus bas que d\u2019autres (Vaud, Gen\u00e8ve, Neuch\u00e2tel).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1d9ebc elementor-widget elementor-widget-heading\" data-id=\"b1d9ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Retrait en capital ou rente : quel impact fiscal ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e197dac elementor-widget elementor-widget-text-editor\" data-id=\"e197dac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le <a href=\"https:\/\/invexa.swiss\/rente-ou-capital-lpp-2eme-pilier\/\">choix entre percevoir votre 2\u00e8me pilier en rente ou en capital<\/a> a des cons\u00e9quences fiscales oppos\u00e9es.<\/p><p>La <strong>rente<\/strong> est impos\u00e9e chaque ann\u00e9e comme un revenu ordinaire, s&rsquo;ajoutant \u00e0 vos autres revenus.<\/p><p>Le <strong>capital<\/strong>, lui, subit une seule fois l&rsquo;imp\u00f4t r\u00e9duit sur les prestations en capital d\u00e9crit ci-dessus, puis les rendements futurs sont impos\u00e9s selon votre situation patrimoniale. Ce choix, souvent irr\u00e9vocable, ne doit pas se d\u00e9cider sur la seule fiscalit\u00e9 : esp\u00e9rance de vie, besoin de s\u00e9curit\u00e9, transmission du patrimoine et rendement attendu comptent tout autant.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-012abae 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=\"012abae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\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\tDevrais-je choisir la rente ou le capital ?\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\tDe plus en plus de personnes choisissent le retrait en capital, mais est-ce le bon choix dans votre situation ? Combien allez-vous toucher dans chaque sc\u00e9nario ? Quand est-ce que le capital s'\u00e9puisera ? O\u00f9 et comment dois-je placer mon capital ? Nos experts ont la r\u00e9ponse \u00e0 ces questions.\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 class=\"elementor-element elementor-element-7e899af elementor-widget elementor-widget-heading\" data-id=\"7e899af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Optimiser l'imp\u00f4t sur le capital du 2\u00e8me pilier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a065349 elementor-widget elementor-widget-heading\" data-id=\"a065349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. \u00c9chelonner les retraits<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a556a0f elementor-widget elementor-widget-text-editor\" data-id=\"a556a0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La <strong>progressivit\u00e9 de l&rsquo;imp\u00f4t<\/strong> constitue le levier d&rsquo;optimisation le plus important. Plus le montant retir\u00e9 en une fois est \u00e9lev\u00e9, plus le taux d&rsquo;imposition effectif augmente. En fractionnant les retraits, chaque versement est impos\u00e9 \u00e0 un taux inf\u00e9rieur.<\/p><p>Voici les <strong>strat\u00e9gies d&rsquo;\u00e9chelonnement<\/strong> \u00e0 mettre en place:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9dbed02 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9dbed02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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>S\u00e9parer le retrait du 2\u00e8me pilier et du 3\u00e8me pilier A<\/b> sur plusieurs ann\u00e9es fiscales<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Par exemple, retirer d'abord le <b>pilier 3a \u00e0 60 ans<\/b>, puis la<b> LPP \u00e0 65 ans<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Si vous avez plusieurs <b>comptes 3a<\/b>, les <b>retirer sur des ann\u00e9es<\/b> diff\u00e9rentes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Pour les <b>couples<\/b>, <b>coordonner les retraits<\/b> des deux conjoints sur des ann\u00e9es distinctes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">En cas de <b>comptes de libre passages<\/b>, effectuer un <b>split entre 2 fondations<\/b> \u00e0 l'ouverture pour diff\u00e9rer le retrait<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11eb22e elementor-widget elementor-widget-text-editor\" data-id=\"11eb22e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Par exemple, un retrait unique de <strong>500&rsquo;000 CHF<\/strong> \u00e0 Gen\u00e8ve est impos\u00e9 \u00e0 environ <strong>7.8%<\/strong>, soit <strong>39&rsquo;000 CHF<\/strong>. En fractionnant ce montant en deux retraits de <strong>250&rsquo;000 CHF<\/strong> espac\u00e9s d&rsquo;une ann\u00e9e, le taux tombe \u00e0 environ <strong>5.7%<\/strong> par retrait, pour un total de <strong>28&rsquo;500 CHF d&rsquo;imp\u00f4t<\/strong>. L&rsquo;<strong>\u00e9conomie<\/strong> r\u00e9alis\u00e9e atteint <strong>10&rsquo;500 CHF<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a923771 elementor-widget elementor-widget-heading\" data-id=\"a923771\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Choisir le canton de retrait<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5355628 elementor-widget elementor-widget-text-editor\" data-id=\"5355628\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le <strong>domicile fiscal<\/strong> au moment du retrait d\u00e9termine le taux d&rsquo;imposition applicable. Les diff\u00e9rences entre cantons sont consid\u00e9rables, avec des \u00e9carts pouvant <strong>d\u00e9passer 5 points de pourcentage<\/strong> pour un m\u00eame montant.\u00a0<\/p><p>Cependant, pour qu&rsquo;un changement de canton soit reconnu fiscalement, le <strong>d\u00e9m\u00e9nagement doit \u00eatre effectif<\/strong> et le nouveau domicile \u00e9tabli avant le retrait. L&rsquo;administration fiscale v\u00e9rifie la r\u00e9alit\u00e9 de l&rsquo;installation (bail, attestation communale, d\u00e9sinscription de l&rsquo;ancien canton). Cette strat\u00e9gie n\u00e9cessite une <strong>planification anticip\u00e9e<\/strong> et repr\u00e9sente un investissement personnel significatif, mais peut g\u00e9n\u00e9rer des \u00e9conomies substantielles sur des capitaux importants.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30bd20b elementor-widget elementor-widget-heading\" data-id=\"30bd20b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. Optimiser les rachats LPP<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-231daea elementor-widget elementor-widget-text-editor\" data-id=\"231daea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les rachats dans le 2\u00e8me pilier sont <strong>d\u00e9ductibles \u00e0 100%<\/strong> du revenu imposable, ce qui g\u00e9n\u00e8re une \u00e9conomie fiscale imm\u00e9diate. Cette d\u00e9duction s&rsquo;applique au taux marginal d&rsquo;imposition, qui peut atteindre 40-45% dans certains cantons pour les hauts revenus.<\/p><p><strong>R\u00e8gles \u00e0 respecter:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19dfe87 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"19dfe87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Ne pas retirer le capital dans les <b>3 ans suivant un rachat<\/b>, sous peine de rappel d'imp\u00f4t<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Planifier les rachats en fonction de la <b>date de retrait <\/b>envisag\u00e9e<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Privil\u00e9gier les rachats durant les <b>ann\u00e9es de hauts revenus<\/b> pour maximiser l'\u00e9conomie fiscale<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-767b5f2 elementor-widget elementor-widget-text-editor\" data-id=\"767b5f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Effectuer des <strong>rachats r\u00e9guliers<\/strong> pendant la vie active (surtout apr\u00e8s 50 ans), en respectant le <strong>d\u00e9lai de 3 ans<\/strong> avant tout retrait anticip\u00e9. Cela permet de r\u00e9duire l&rsquo;imp\u00f4t sur le revenu pendant les ann\u00e9es de travail, tout en constituant un capital qui sera impos\u00e9 plus favorablement au moment du retrait.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb7e21 elementor-widget elementor-widget-heading\" data-id=\"8fb7e21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Choisir le bon moment pour le retrait<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4742989 elementor-widget elementor-widget-text-editor\" data-id=\"4742989\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le timing du retrait peut influencer la charge fiscale globale, particuli\u00e8rement pour les frontaliers ou les personnes ayant des revenus variables.<\/p><p><strong>\u00c9l\u00e9ments \u00e0 consid\u00e9rer:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ebf030 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9ebf030\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Retirer le capital une ann\u00e9e o\u00f9 les autres <b>revenus sont faibles <\/b>(notamment l'ann\u00e9e suivant la cessation d'activit\u00e9)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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>Pour les frontaliers fran\u00e7ais:<\/b> privil\u00e9gier le retrait avant un retour d\u00e9finitif en France pour \u00e9viter le cumul des impositions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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>Coordonner avec d'autres \u00e9v\u00e9nements<\/b> fiscaux (vente immobili\u00e8re, h\u00e9ritage) pour \u00e9viter un cumul d\u00e9favorable<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61e1c6b elementor-widget elementor-widget-heading\" data-id=\"61e1c6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Retrait du 2\u00e8me pilier pour les frontaliers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5818aac elementor-widget elementor-widget-heading\" data-id=\"5818aac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Pr\u00e9l\u00e8vements sociaux: quand ils s\u2019appliquent<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e54193 elementor-widget elementor-widget-text-editor\" data-id=\"1e54193\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Lorsqu\u2019un <strong>r\u00e9sident fran\u00e7ais<\/strong> est affili\u00e9 au <strong>r\u00e9gime g\u00e9n\u00e9ral<\/strong> (ch\u00f4mage, emploi en France, activit\u00e9 ind\u00e9pendante en France ou perception d\u2019une retraite fran\u00e7aise), le capital du 2\u00e8me pilier retir\u00e9 est soumis aux <strong>pr\u00e9l\u00e8vements sociaux<\/strong>.<\/p><p>Le taux d\u00e9pend du <strong>revenu fiscal de r\u00e9f\u00e9rence<\/strong> deux ans auparavant, mais dans la pratique, la quasi-totalit\u00e9 des contribuables se retrouvent au taux maximum, ce qui porte la facture sociale pr\u00e8s de <strong>9 %<\/strong>.<\/p><p>Les montants \u00e0 d\u00e9clarer figurent dans les cases usuelles d\u00e9di\u00e9es aux revenus de source \u00e9trang\u00e8re et doivent \u00eatre report\u00e9s en brut, sans retrancher l\u2019imp\u00f4t \u00e0 la source pay\u00e9 en Suisse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c362334 elementor-widget elementor-widget-heading\" data-id=\"c362334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Imposition du capital en France<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96b9ae6 elementor-widget elementor-widget-text-editor\" data-id=\"96b9ae6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Deux m\u00e9canismes exsitent pour l&rsquo;imposition du capital en France.<\/p><p><strong>1. Le pr\u00e9l\u00e8vement forfaitaire (optionnel):<\/strong> Le capital de pr\u00e9voyance suisse peut \u00eatre impos\u00e9 via un pr\u00e9l\u00e8vement sp\u00e9cifique de <strong>7.5 %<\/strong>, appliqu\u00e9 apr\u00e8s un abattement de <strong>10 %<\/strong>. Ce syst\u00e8me est avantageux car l\u2019imposition est d\u00e9finitive et s\u00e9par\u00e9e du reste des revenus. L\u2019option est irr\u00e9vocable.<\/p><p>Le point sensible concerne le \u00ab <strong>fractionnement<\/strong> \u00bb. Le fisc assimile un versement fractionn\u00e9 \u00e0 un choix volontaire d\u2019\u00e9taler la perception du capital, ce qui emp\u00eacherait l\u2019application du pr\u00e9l\u00e8vement forfaitaire.<br \/>Cependant, pour le 2\u00e8me pilier suisse, les cas o\u00f9 le contribuable d\u00e9cide r\u00e9ellement du fractionnement sont rarissimes. Les autorit\u00e9s fran\u00e7aises consid\u00e8rent d\u00e9sormais que les versements li\u00e9s \u00e0 une acquisition immobili\u00e8re ou \u00e0 un d\u00e9blocage standard constituent chacun un <strong>\u00e9v\u00e8nement ind\u00e9pendant<\/strong>, ce qui permet d\u2019utiliser le pr\u00e9l\u00e8vement forfaitaire plusieurs fois, pour des d\u00e9blocages fond\u00e9s sur des motifs diff\u00e9rents.<\/p><p><strong>2. Le bar\u00e8me progressif (par d\u00e9faut): <\/strong>Si le retrait tombe dans une situation consid\u00e9r\u00e9e comme fractionn\u00e9e, le <strong>capital est ajout\u00e9<\/strong> aux revenus du foyer et tax\u00e9 dans les tranches classiques.<br \/>Un syst\u00e8me d\u2019att\u00e9nuation (le quotient) est possible: seul <strong>1\/4 du capital<\/strong> est int\u00e9gr\u00e9 au revenu, puis l\u2019imp\u00f4t additionnel est multipli\u00e9 par quatre. Cela limite la mont\u00e9e de tranche mais reste moins int\u00e9ressant que le pr\u00e9l\u00e8vement forfaitaire dans la plupart des cas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42afc31 elementor-widget elementor-widget-heading\" data-id=\"42afc31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. Cotisations CMU<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81ab9f5 elementor-widget elementor-widget-text-editor\" data-id=\"81ab9f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pour les frontaliers ou retrait\u00e9s relevant de la CMU\/CNTFS, le capital du 2\u00e8me pilier entre dans l\u2019assiette servant au calcul des contributions. Autrement dit, le retrait <strong>augmente les revenus<\/strong> pris en compte par le CNTFS 2 ans plus tard, ce qui peut d\u00e9clencher une <strong>cotisation tr\u00e8s \u00e9lev\u00e9e<\/strong> (env. 8% du revenu).<\/p><p>Le CNTFS v\u00e9rifie syst\u00e9matiquement les d\u00e9clarations: l\u2019absence de d\u00e9claration du capital n\u2019\u00e9chappe jamais aux corrections automatiques.<\/p><p>Le seul levier consiste \u00e9ventuellement \u00e0 <strong>changer de r\u00e9gime de sant\u00e9<\/strong> (retour \u00e0 la <strong>LAMal<\/strong> ou affiliation au r\u00e9gime obligatoire fran\u00e7ais) avant l\u2019ann\u00e9e o\u00f9 le CNTFS prend en compte le capital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5df13a6 elementor-widget elementor-widget-heading\" data-id=\"5df13a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Cons\u00e9quence globale pour un frontalier<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1907d9b elementor-widget elementor-widget-text-editor\" data-id=\"1907d9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Lorsqu\u2019un r\u00e9sident fran\u00e7ais r\u00e9cup\u00e8re son 2\u00e8me pilier apr\u00e8s avoir travaill\u00e9 en Suisse, les pr\u00e9l\u00e8vements s\u2019additionnent: l\u2019imp\u00f4t \u00e0 la source suisse, ensuite l\u2019imposition fran\u00e7aise (pr\u00e9l\u00e8vement forfaitaire ou bar\u00e8me), puis les pr\u00e9l\u00e8vements sociaux, et enfin, pour ceux qui rel\u00e8vent de la CMU, une contribution suppl\u00e9mentaire deux ans plus tard. Au final, la charge totale tourne facilement autour de <strong>15 \u00e0 16 %<\/strong>, et peut m\u00eame d\u00e9passer ce niveau selon le r\u00e9gime de sant\u00e9, la date du retrait et le revenu fiscal.<\/p><p>Pour un capital de <strong>200 000 CHF<\/strong>, un frontalier typique se retrouve par exemple avec une fiscalit\u00e9 cumul\u00e9e avoisinant <strong>32 000 CHF<\/strong>: environ 12 000 CHF d\u2019imp\u00f4t \u00e0 la source selon le canton, environ 13 500 CHF issus du pr\u00e9l\u00e8vement forfaitaire fran\u00e7ais (apr\u00e8s abattement de 10 %), plus pr\u00e8s de 6 000 \u00e0 7 000 CHF de pr\u00e9l\u00e8vements sociaux si son revenu fiscal ne lui donne pas acc\u00e8s au taux r\u00e9duit. Si la personne est en plus affili\u00e9e \u00e0 la CMU, la contribution calcul\u00e9e deux ans plus tard peut encore ajouter plusieurs milliers de francs \u00e0 la facture.<\/p><p>C\u2019est ce cumul, et non une taxe unique, qui explique pourquoi le retrait du 2\u00e8me pilier, une fois revenu en France, est nettement plus co\u00fbteux que beaucoup ne l\u2019anticipent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa80b34 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=\"fa80b34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\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\tFrontaliers: jusqu\u2019\u00e0 15\u201320 % de taxes sur votre 2\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\tImp\u00f4t suisse, fiscalit\u00e9 fran\u00e7aise, pr\u00e9l\u00e8vements sociaux et CMU peuvent repr\u00e9senter plus de 30\u2019000 CHF de pr\u00e9l\u00e8vements sur un capital de 200\u2019000 CHF.\nAvant tout retrait, v\u00e9rifiez les optimisations possibles.\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:\/\/invexa.swiss\/planifier-un-rendez-vous\/\">\n\t\t\t\t\t\tEstimer le co\u00fbt r\u00e9el de mon retrait\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 class=\"elementor-element elementor-element-7435f77 elementor-widget elementor-widget-heading\" data-id=\"7435f77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e01669c elementor-widget elementor-widget-text-editor\" data-id=\"e01669c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;optimisation fiscale du retrait du 2\u00e8me pilier exige une planification anticip\u00e9e, id\u00e9alement <strong>5 \u00e0 10 ans avant le retrait<\/strong>. Les gains potentiels peuvent atteindre plusieurs dizaines de milliers de francs sur un capital important. Cette d\u00e9marche s&rsquo;inscrit pleinement dans une strat\u00e9gie globale de planification patrimoniale, qui prend en compte l&rsquo;ensemble de vos objectifs financiers et successoraux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-334391d elementor-widget elementor-widget-heading\" data-id=\"334391d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5db1529 elementor-widget elementor-widget-n-accordion\" data-id=\"5db1529\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9820\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-9820\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quand est-ce que l\u2019imp\u00f4t sur les prestations en capital est-il d\u00fb ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9820\" class=\"elementor-element elementor-element-918d087 e-con-full e-flex e-con e-child\" data-id=\"918d087\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39541e5 elementor-widget elementor-widget-text-editor\" data-id=\"39541e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019imp\u00f4t sur les prestations en capital est d\u00fb lorsque vous retirez des avoirs issus de votre 2\u00e8me pilier, d\u2019un <strong><a href=\"https:\/\/invexa.swiss\/compte-libre-passage\/\">compte de libre passage<\/a><\/strong> ou de votre <strong><a href=\"https:\/\/invexa.swiss\/pilier-3a\/\">pilier 3a<\/a><\/strong>. Ce retrait peut intervenir dans plusieurs situations :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9116666 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9116666\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Vous partez \u00e0 la retraite et demandez tout ou partie du capital \u00e0 la place d\u2019une rente.<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Vous achetez ou r\u00e9novez votre logement principal avec vos avoirs 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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Vous vous mettez \u00e0 votre compte et quittez la pr\u00e9voyance professionnelle.<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Vous quittez d\u00e9finitivement la Suisse, sous certaines conditions.<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Vous touchez un capital en cas de divorce ou de partage d\u2019avoir.<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Vous \u00eates invalide et percevez une prestation en capital.<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Vous h\u00e9ritez d\u2019un capital LPP suite \u00e0 un d\u00e9c\u00e8s.<\/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 class=\"elementor-element elementor-element-de39eae elementor-widget elementor-widget-text-editor\" data-id=\"de39eae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dans tous ces cas, le capital est impos\u00e9 s\u00e9par\u00e9ment, \u00e0 un taux r\u00e9duit, par la Conf\u00e9d\u00e9ration, le canton et la commune, voire l\u2019\u00c9glise si vous y \u00eates affili\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9821\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9821\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quel est le d\u00e9lai de blocage apr\u00e8s un rachat LPP ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9821\" class=\"elementor-element elementor-element-e6054c5 e-con-full e-flex e-con e-child\" data-id=\"e6054c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a63b786 elementor-widget elementor-widget-text-editor\" data-id=\"a63b786\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tApr\u00e8s un rachat volontaire dans votre 2\u00e8me pilier, vous ne pouvez pas retirer ce montant sous forme de capital pendant 3 ans. Si vous effectuez un retrait avant l&rsquo;expiration de ce d\u00e9lai, l&rsquo;administration fiscale annulera la d\u00e9duction fiscale dont vous avez b\u00e9n\u00e9fici\u00e9 et proc\u00e9dera \u00e0 un rappel d&rsquo;imp\u00f4t.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9822\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9822\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Puis-je retirer mon 2\u00e8me pilier en plusieurs fois ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9822\" class=\"elementor-element elementor-element-c1e818b e-con-full e-flex e-con e-child\" data-id=\"c1e818b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-715e2a4 elementor-widget elementor-widget-text-editor\" data-id=\"715e2a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le <strong>capital du 2\u00e8me pilier<\/strong> doit \u00eatre retir\u00e9 en une seule fois, cependant, il est possible de:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc232ae elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"cc232ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Retirer une partie en capital \u00e0 la retraite et percevoir le reste en rente<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">S\u00e9parer le retrait du 2\u00e8me pilier et du 3\u00e8me pilier sur diff\u00e9rentes ann\u00e9es<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\">Effectuer un retrait anticip\u00e9 pour l'achat d'un logement, puis retirer le solde \u00e0 la retraite<\/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<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9823\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9823\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment mes prestations retraite LPP sont-elles impos\u00e9es ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9823\" class=\"elementor-element elementor-element-52e35fe e-con-full e-flex e-con e-child\" data-id=\"52e35fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb7a932 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"eb7a932\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Rente mensuelle :<\/strong> impos\u00e9e comme un revenu ordinaire \u00e0 d\u00e9clarer dans votre d\u00e9claration d\u2019imp\u00f4t.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Versement en capital (en une fois ou anticip\u00e9) :<\/strong> soumis \u00e0 un imp\u00f4t sur les prestations en capital, \u00e0 taux r\u00e9duit et s\u00e9par\u00e9 du revenu.<\/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<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9824\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9824\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Que dois-je faire si je re\u00e7ois une prestation en capital ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9824\" class=\"elementor-element elementor-element-d6c6fcf e-con-full e-flex e-con e-child\" data-id=\"d6c6fcf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18a8348 elementor-widget elementor-widget-text-editor\" data-id=\"18a8348\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vous devez <strong>annoncer le montant re\u00e7u<\/strong> \u00e0 l\u2019administration fiscale de votre canton si vous r\u00e9sidez en Suisse. L\u2019imp\u00f4t sera calcul\u00e9 selon un bar\u00e8me applicable aux prestations en capital (en moyenne 1\/5 du taux d&rsquo;imposition).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9825\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9825\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Que se passe-t-il si je quitte la Suisse d\u00e9finitivement ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9825\" class=\"elementor-element elementor-element-bc4dc45 e-con-full e-flex e-con e-child\" data-id=\"bc4dc45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a1ee70 elementor-widget elementor-widget-text-editor\" data-id=\"8a1ee70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si vous quittez d\u00e9finitivement la Suisse, vous pouvez demander le <a href=\"https:\/\/invexa.swiss\/conditions-retrait-2eme-pilier\/\">versement anticip\u00e9 de votre 2\u00e8me pilier<\/a>, mais les conditions varient selon votre pays de destination :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea27b3a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ea27b3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>D\u00e9part hors UE\/AELE:<\/strong> vous pouvez retirer la totalit\u00e9 de votre avoir LPP<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>D\u00e9part dans l'UE\/AELE:<\/strong> seule la partie surobligatoire peut \u00eatre retir\u00e9e, la partie obligatoire reste bloqu\u00e9e jusqu'\u00e0 la retraite<\/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 class=\"elementor-element elementor-element-2eb7c1f elementor-widget elementor-widget-text-editor\" data-id=\"2eb7c1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;imp\u00f4t est pr\u00e9lev\u00e9 \u00e0 la source en Suisse au moment du retrait, selon les bar\u00e8mes du canton o\u00f9 se trouve votre caisse de pension. V\u00e9rifiez \u00e9galement les <strong>conventions fiscales<\/strong> entre la Suisse et votre pays de destination pour \u00e9viter une double imposition.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9826\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9826\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment sont impos\u00e9s les h\u00e9ritages de prestations LPP ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9826\" class=\"elementor-element elementor-element-0a9bdc2 e-con-full e-flex e-con e-child\" data-id=\"0a9bdc2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcf0a95 elementor-widget elementor-widget-text-editor\" data-id=\"bcf0a95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLorsqu&rsquo;un capital LPP est vers\u00e9 aux b\u00e9n\u00e9ficiaires apr\u00e8s un d\u00e9c\u00e8s, deux impositions s&rsquo;appliquent :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-befc153 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"befc153\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Imp\u00f4t sur les prestations en capital:<\/strong> calcul\u00e9 comme pour un retrait classique<\/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\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewBox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/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\"><strong>Droits de succession:<\/strong> selon la l\u00e9gislation cantonale et le lien de parent\u00e9 avec le d\u00e9funt<\/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 class=\"elementor-element elementor-element-0114327 elementor-widget elementor-widget-text-editor\" data-id=\"0114327\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tDans la plupart des cantons, le conjoint et les descendants directs sont exon\u00e9r\u00e9s de droits de succession. Les autres b\u00e9n\u00e9ficiaires (concubin, fr\u00e8res\/s\u0153urs, etc.) peuvent \u00eatre soumis \u00e0 des droits importants.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\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<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>En Suisse, le retrait en capital du 2\u00e8me pilier (LPP) subit un imp\u00f4t unique, s\u00e9par\u00e9 de vos autres revenus. Pr\u00e9lev\u00e9 \u00e0 un taux r\u00e9duit, g\u00e9n\u00e9ralement entre 3 % et 10 % selon votre canton et le montant, la facture monte vite sur les gros capitaux. Anticiper cet imp\u00f4t est crucial : une bonne planification permet d&rsquo;\u00e9conomiser plusieurs dizaines de milliers de francs.<\/p>","protected":false},"author":1,"featured_media":1455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[21,23],"tags":[12,22],"class_list":["post-349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-retraite","category-fiscalite","tag-2eme-pilier","tag-lpp"],"_links":{"self":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/comments?post=349"}],"version-history":[{"count":4,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/349\/revisions"}],"predecessor-version":[{"id":1916,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/349\/revisions\/1916"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/media\/1455"}],"wp:attachment":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/media?parent=349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/categories?post=349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/tags?post=349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}