{"id":398,"date":"2026-08-03T08:05:05","date_gmt":"2026-08-03T08:05:05","guid":{"rendered":"https:\/\/invexa.swiss\/?p=398"},"modified":"2026-09-14T09:45:49","modified_gmt":"2026-09-14T09:45:49","slug":"2nd-pillar-withdrawal-cross-border-commuters","status":"publish","type":"post","link":"https:\/\/invexa.swiss\/en\/conditions-pour-retirer-son-2eme-pilier-frontalier\/","title":{"rendered":"Conditions for Withdrawing Your 2nd Pillar as a Cross-Border Worker"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"398\" class=\"elementor elementor-398\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9be87f7 e-con-full e-flex e-con e-parent\" data-id=\"9be87f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a64bd34 elementor-widget elementor-widget-heading\" data-id=\"a64bd34\" 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\">La r\u00e8gle d'or : Part obligatoire vs Part surobligatoire<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-737fcb1 elementor-widget elementor-widget-text-editor\" data-id=\"737fcb1\" 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 quittez votre emploi en Suisse ou prenez votre retraite, la loi suisse (LFLP) applique un traitement diff\u00e9renci\u00e9 \u00e0 votre avoir LPP selon la zone de votre nouveau domicile fiscal :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34d6dec elementor-widget elementor-widget-heading\" data-id=\"34d6dec\" 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\">Cas 1 : Vous r\u00e9sidez ou retournez dans un pays de l'UE\/AELE (ex. France)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a39487 elementor-widget elementor-widget-text-editor\" data-id=\"5a39487\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEn raison des accords de libre-circulation et pour \u00e9viter le double b\u00e9n\u00e9fice des syst\u00e8mes de retraite europ\u00e9ens :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7023a14 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7023a14\" 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>La part obligatoire LPP : Ne peut pas \u00eatre retir\u00e9e en capital<\/strong> sous forme de cash imm\u00e9diat si vous \u00eates soumis \u00e0 l'assurance sociale obligatoire dans votre pays de r\u00e9sidence. Elle doit \u00eatre transf\u00e9r\u00e9e sur un compte ou une police de libre passage en Suisse. Vous pourrez la d\u00e9bloquer uniquement \u00e0 l'\u00e2ge de la retraite (d\u00e8s 58 ou 60 ans selon le contrat) ou pour l'achat de votre r\u00e9sidence principale.<\/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>La part surobligatoire :<\/strong> Peut \u00eatre librement retir\u00e9e en capital, quelle que soit votre situation.<\/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-9428841 elementor-widget elementor-widget-heading\" data-id=\"9428841\" 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\">Cas 2 : Vous d\u00e9m\u00e9nagez hors de l'UE\/AELE<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f689a3d elementor-widget elementor-widget-text-editor\" data-id=\"f689a3d\" 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 la Suisse pour vous installer d\u00e9finitivement dans un pays hors Union Europ\u00e9enne \/ AELE (ex. Tha\u00eflande, Canada, Royaume-Uni), vous pouvez retirer l&rsquo;<strong>int\u00e9gralit\u00e9 (100 %)<\/strong> de votre capital LPP (obligatoire + surobligatoire).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e0e47d elementor-widget elementor-widget-heading\" data-id=\"1e0e47d\" 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\">Les motifs autoris\u00e9s de retrait pour un frontalier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6d01a2 elementor-widget elementor-widget-text-editor\" data-id=\"f6d01a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEn tant que frontalier, vous pouvez demander le versement de vos avoirs LPP (totalit\u00e9 ou part surobligatoire selon le cas) dans les situations suivantes :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a2d3b7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3a2d3b7\" 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\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"061fad57c4\"><rect x=\"0\" width=\"139\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><rect x=\"-37.5\" width=\"450\" fill=\"#ffffff\" y=\"-37.499999\" height=\"449.999989\" fill-opacity=\"1\"><\/rect><rect x=\"-37.5\" width=\"450\" 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\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>D\u00e9part \u00e0 la retraite (ordinaire ou anticip\u00e9) :<\/strong> Accessible d\u00e8s 58 ans selon les r\u00e8glements, ou \u00e0 l'\u00e2ge l\u00e9gal.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"81d0bb1951\"><rect x=\"0\" width=\"330\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><rect x=\"-37.5\" width=\"450\" fill=\"#ffffff\" y=\"-37.499999\" height=\"449.999989\" fill-opacity=\"1\"><\/rect><rect x=\"-37.5\" width=\"450\" fill=\"#ffffff\" y=\"-37.499999\" 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\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Achat de la r\u00e9sidence principale (EPL) :<\/strong> Financement, construction ou remboursement d'hypoth\u00e8que pour le logement que vous occupez \u00e0 titre principal en France.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"b97fc6b5fc\"><rect x=\"0\" width=\"339\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><rect x=\"-37.5\" width=\"450\" fill=\"#ffffff\" y=\"-37.499999\" height=\"449.999989\" fill-opacity=\"1\"><\/rect><rect x=\"-37.5\" width=\"450\" fill=\"#ffffff\" 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-146.210938 118.828125 -149.160156 118.828125 -153.203125 C 118.828125 -156.910156 120.425781 -159.773438 123.625 -161.796875 C 126.820312 -163.816406 130.445312 -164.828125 134.5 -164.828125 C 139.21875 -164.828125 144.269531 -164.148438 149.65625 -162.796875 C 155.050781 -161.453125 160.28125 -159.265625 165.34375 -156.234375 C 183.207031 -158.929688 198.207031 -165.757812 210.34375 -176.71875 C 222.476562 -187.675781 228.546875 -200.738281 228.546875 -215.90625 C 228.546875 -233.09375 222.222656 -246.65625 209.578125 -256.59375 C 196.941406 -266.539062 179.160156 -271.515625 156.234375 -271.515625 C 142.410156 -271.515625 129.769531 -268.394531 118.3125 -262.15625 C 106.851562 -255.925781 97.835938 -247.332031 91.265625 -236.375 C 84.691406 -225.425781 81.40625 -212.867188 81.40625 -198.703125 L 73.828125 -198.703125 L 74.328125 -260.390625 C 85.109375 -267.472656 98.421875 -273.203125 114.265625 -277.578125 C 130.109375 -281.960938 146.628906 -284.15625 163.828125 -284.15625 C 186.410156 -284.15625 206.128906 -281.117188 222.984375 -275.046875 C 239.835938 -268.984375 252.984375 -260.8125 262.421875 -250.53125 C 271.859375 -240.25 276.578125 -228.707031 276.578125 -215.90625 C 276.578125 -199.382812 270.085938 -185.644531 257.109375 -174.6875 C 244.128906 -163.738281 225.675781 -156.914062 201.75 -154.21875 L 201.75 -149.671875 C 240.175781 -148.316406 270.257812 -137.359375 292 -116.796875 C 313.738281 -96.234375 324.609375 -69.941406 324.609375 -37.921875 C 324.609375 -21.742188 320.394531 -6.410156 311.96875 8.078125 C 303.539062 22.578125 291.992188 35.390625 277.328125 46.515625 C 262.671875 57.640625 245.648438 66.316406 226.265625 72.546875 C 206.878906 78.785156 186.234375 81.90625 164.328125 81.90625 Z M 164.328125 81.90625 \"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Passage \u00e0 l'activit\u00e9 ind\u00e9pendante :<\/strong> Si vous quittez votre emploi salari\u00e9 suisse pour lancer votre entreprise individuelle (en France ou en Suisse).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"e4a1c506a9\"><rect x=\"0\" width=\"318\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><rect x=\"-37.5\" width=\"450\" fill=\"#ffffff\" y=\"-37.499999\" height=\"449.999989\" fill-opacity=\"1\"><\/rect><rect x=\"-37.5\" width=\"450\" fill=\"#ffffff\" y=\"-37.499999\" height=\"449.999989\" fill-opacity=\"1\"><\/rect><g transform=\"matrix(1, 0, 0, 1, 24, 0)\"><g clip-path=\"url(#e4a1c506a9)\"><g fill=\"#071659\" fill-opacity=\"1\"><g transform=\"translate(9.779339, 288.78215)\"><g><path d=\"M 171.90625 75.84375 L 171.90625 69.78125 C 177.644531 59.332031 181.523438 36.070312 183.546875 0 L 1.515625 0 L -1.015625 -6.0625 L 198.703125 -278.09375 L 237.640625 -278.09375 L 237.640625 -26.796875 L 294.78125 -26.796875 L 288.203125 0 L 239.15625 0 C 241.175781 36.070312 245.054688 59.332031 250.796875 69.78125 L 250.796875 75.84375 Z M 34.375 -26.796875 L 185.0625 -26.796875 L 185.0625 -231.078125 L 182.03125 -231.078125 L 33.375 -29.828125 Z M 34.375 -26.796875 \"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Cessation d\u00e9finitive d'activit\u00e9 en Suisse :<\/strong> Retrait de la part surobligatoire lors de la fin de votre contrat de travail suisse.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"b606b49db5\"><rect x=\"0\" width=\"319\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><g transform=\"matrix(1, 0, 0, 1, 28, 0)\"><g clip-path=\"url(#b606b49db5)\"><g fill=\"#071659\" fill-opacity=\"1\"><g transform=\"translate(0.981315, 288.78215)\"><g><path d=\"M 153.203125 81.90625 C 126.578125 81.90625 102.726562 77.691406 81.65625 69.265625 C 60.59375 60.835938 43.90625 48.703125 31.59375 32.859375 C 19.289062 17.015625 13.140625 -1.859375 13.140625 -23.765625 C 13.140625 -40.617188 17.351562 -54.859375 25.78125 -66.484375 C 34.207031 -78.117188 45.078125 -87.050781 58.390625 -93.28125 C 71.710938 -99.519531 85.617188 -102.640625 100.109375 -102.640625 C 125.054688 -102.640625 144.773438 -96.488281 159.265625 -84.1875 C 173.765625 -71.882812 181.015625 -56.800781 181.015625 -38.9375 C 181.015625 -26.125 176.378906 -15.25 167.109375 -6.3125 C 157.835938 2.613281 146.796875 7.078125 133.984375 7.078125 C 128.929688 7.078125 124.210938 6.316406 119.828125 4.796875 C 115.453125 3.285156 111.914062 1.6875 109.21875 0 L 109.71875 -3.546875 C 119.832031 0.503906 129.1875 -0.078125 137.78125 -5.296875 C 146.375 -10.523438 150.671875 -18.367188 150.671875 -28.828125 C 150.671875 -40.285156 145.953125 -49.972656 136.515625 -57.890625 C 127.078125 -65.816406 113.929688 -69.78125 97.078125 -69.78125 C 79.890625 -69.78125 65.3125 -64.640625 53.34375 -54.359375 C 41.375 -44.078125 35.390625 -29.832031 35.390625 -11.625 C 35.390625 11.96875 44.660156 30.925781 63.203125 45.25 C 81.742188 59.582031 106.351562 66.75 137.03125 66.75 C 158.601562 66.75 177.898438 62.28125 194.921875 53.34375 C 211.941406 44.40625 225.335938 32.097656 235.109375 16.421875 C 244.890625 0.753906 249.78125 -17.191406 249.78125 -37.421875 C 249.78125 -65.398438 241.519531 -88.234375 225 -105.921875 C 208.488281 -123.617188 185.648438 -136.765625 156.484375 -145.359375 C 127.328125 -153.960938 93.707031 -158.769531 55.625 -159.78125 L 78.375 -278.09375 L 259.890625 -278.09375 L 253.3125 -244.71875 L 89.5 -244.71875 L 79.390625 -182.03125 C 125.566406 -184.050781 165.507812 -179.75 199.21875 -169.125 C 232.925781 -158.507812 258.878906 -142.582031 277.078125 -121.34375 C 295.285156 -100.113281 304.390625 -74.5 304.390625 -44.5 C 304.390625 -28.988281 300.847656 -13.734375 293.765625 1.265625 C 286.691406 16.265625 276.582031 29.832031 263.4375 41.96875 C 250.289062 54.101562 234.445312 63.789062 215.90625 71.03125 C 197.363281 78.28125 176.460938 81.90625 153.203125 81.90625 Z M 153.203125 81.90625 \"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Prestation de libre passage (avoir LPP) est inf\u00e9rieure \u00e0 votre propre cotisation annuelle :<\/strong> Dans ce cas, vous pouvez demander le versement en capital.<\/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-cd5e566 elementor-widget elementor-widget-heading\" data-id=\"cd5e566\" 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\">Fiscalit\u00e9 du retrait du 2\u00e8me pilier pour un r\u00e9sident fran\u00e7ais<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f36450 elementor-widget elementor-widget-text-editor\" data-id=\"6f36450\" 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 retrait du capital LPP pour un frontalier r\u00e9sidant en France ne subit pas un imp\u00f4t unique, mais un <strong>m\u00e9canisme de double imposition temporaire suivi d&rsquo;un remboursement<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2862238 elementor-widget elementor-widget-heading\" data-id=\"2862238\" 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\">\u00c9tape 1 : Imp\u00f4t \u00e0 la source en Suisse<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff75332 elementor-widget elementor-widget-text-editor\" data-id=\"ff75332\" 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>Au moment o\u00f9 la fondation de pr\u00e9voyance verse le capital, elle pr\u00e9lev\u00e9 un <strong>imp\u00f4t \u00e0 la source suisse<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0194174 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0194174\" 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 aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 110c23.196 0 42 18.804 42 42s-18.804 42-42 42-42-18.804-42-42 18.804-42 42-42zm56 254c0 6.627-5.373 12-12 12h-88c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h12v-64h-12c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h64c6.627 0 12 5.373 12 12v100h12c6.627 0 12 5.373 12 12v24z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Attention :<\/strong> Le taux d'imposition ne d\u00e9pend pas de votre canton de travail, mais du canton o\u00f9 si\u00e8ge la fondation de pr\u00e9voyance (ou l'institution de libre passage) qui d\u00e9tient vos fonds.<\/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-2be7796 elementor-widget elementor-widget-heading\" data-id=\"2be7796\" 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\">\u00c9tape 2 : Imposition en France<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed73eb0 elementor-widget elementor-widget-text-editor\" data-id=\"ed73eb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tEn tant que r\u00e9sident fiscal fran\u00e7ais, vous devez d\u00e9clarer ce capital \u00e0 l&rsquo;administration fiscale fran\u00e7aise l&rsquo;ann\u00e9e suivant le retrait. Vous avez le choix entre deux r\u00e9gimes :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd9bfeb elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"dd9bfeb\" 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<a href=\"#retrait-ordinaire\">\n\n\t\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>Pr\u00e9l\u00e8vement forfaitaire lib\u00e9ratoire de 7,5 % (Recommand\u00e9) :<\/strong> Appliqu\u00e9 sur le montant brut apr\u00e8s un abattement de 10 % (soit un taux effectif de 6,75 %). C'est l'option la plus avantageuse pour la quasi-totalit\u00e9 des frontaliers.<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\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<a href=\"#retrait-anticip\u00e9\">\n\n\t\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>Bar\u00e8me progressif avec syst\u00e8me du quotient :<\/strong> Option rarement int\u00e9ressante, sauf si votre tranche marginale d'imposition est tr\u00e8s basse.<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\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-c25e864 elementor-widget elementor-widget-heading\" data-id=\"c25e864\" 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\">\u00c9tape 3 : Pr\u00e9l\u00e8vements sociaux (CSG \/ CRDS)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0253ff elementor-widget elementor-widget-text-editor\" data-id=\"a0253ff\" 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>Selon votre situation au regard du syst\u00e8me de sant\u00e9 fran\u00e7ais (affiliation \u00e0 la CMU\/CNTFS ou au r\u00e9gime g\u00e9n\u00e9ral), le capital retir\u00e9 peut \u00eatre soumis aux <strong>pr\u00e9l\u00e8vements sociaux<\/strong> (CSG\/CRDS) \u00e0 un taux pouvant atteindre environ 9,1 %, ou \u00e0 des cotisations d&rsquo;assurance maladie.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da09439 elementor-widget elementor-widget-heading\" data-id=\"da09439\" 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\">\u00c9tape 4 : R\u00e9cup\u00e9ration de l'imp\u00f4t \u00e0 la source suisse<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd504af elementor-widget elementor-widget-text-editor\" data-id=\"fd504af\" 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>Gr\u00e2ce \u00e0 la <strong>convention fiscale franco-suisse<\/strong>, vous ne payez pas deux fois l&rsquo;imp\u00f4t sur le revenu. Une fois que vous avez d\u00e9clar\u00e9 le capital en France et pay\u00e9 l&rsquo;imp\u00f4t fran\u00e7ais, vous devez envoyer la preuve de paiement aux autorit\u00e9s fiscales suisses.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9bad49 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a9bad49\" 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<a href=\"#retrait-ordinaire\">\n\n\t\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\">La Suisse vous <strong>remboursera int\u00e9gralement<\/strong> l'imp\u00f4t \u00e0 la source pr\u00e9lev\u00e9 au d\u00e9part.<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\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<a href=\"#retrait-ordinaire\">\n\n\t\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\u00e9lai imp\u00e9ratif :<\/strong> Vous avez 3 ans \u00e0 compter de la date de versement du capital pour r\u00e9clamer ce remboursement.<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\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-75157bb elementor-widget elementor-widget-heading\" data-id=\"75157bb\" 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 : Simulation de co\u00fbt pour CHF 200'000<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ecf0aa elementor-widget elementor-widget-text-editor\" data-id=\"9ecf0aa\" 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>Voici la d\u00e9composition estim\u00e9e du co\u00fbt fiscal pour un frontalier fran\u00e7ais retirant CHF 200&rsquo;000 de capital LPP :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34c0a37 elementor-widget elementor-widget-html\" data-id=\"34c0a37\" 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\": \"Fiscalit\u00e9 retrait capital LPP pour frontalier r\u00e9sidant en France\",\n  \"description\": \"D\u00e9tail \u00e9tape par \u00e9tape de la fiscalit\u00e9 applicable au retrait en capital du 2\u00e8me pilier pour un frontalier r\u00e9sidant en France : imp\u00f4t \u00e0 la source suisse, imp\u00f4t forfaitaire fran\u00e7ais et pr\u00e9l\u00e8vements sociaux.\",\n  \"keywords\": [\"fiscalit\u00e9 retrait LPP frontalier France\", \"imp\u00f4t capital 2\u00e8me pilier frontalier\", \"pr\u00e9l\u00e8vements sociaux retrait LPP\", \"double imposition pr\u00e9voyance suisse France\"]\n}\n<\/script>\n<div class=\"t\">\n  <table>\n    <caption style=\"display:none\">Fiscalit\u00e9 retrait capital LPP pour frontalier r\u00e9sidant en France \u2014 imp\u00f4t suisse, imp\u00f4t fran\u00e7ais et pr\u00e9l\u00e8vements sociaux<\/caption>\n    <thead>\n      <tr>\n        <th scope=\"col\">\u00c9tape fiscalit\u00e9<\/th>\n        <th scope=\"col\">Organisme \/ Pays<\/th>\n        <th scope=\"col\">Montant estim\u00e9<\/th>\n        <th scope=\"col\">Remarques<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>1. Imp\u00f4t \u00e0 la source<\/td>\n        <td data-label=\"Organisme \/ Pays\">Suisse (Canton de la fondation)<\/td>\n        <td data-label=\"Montant estim\u00e9\">~ CHF 12'000<\/td>\n        <td data-label=\"Remarques\">Rembours\u00e9 ult\u00e9rieurement<\/td>\n      <\/tr>\n      <tr>\n        <td>2. Imp\u00f4t forfaitaire (7,5 %)<\/td>\n        <td data-label=\"Organisme \/ Pays\">France (Fisc fran\u00e7ais)<\/td>\n        <td data-label=\"Montant estim\u00e9\">~ CHF 13'500<\/td>\n        <td data-label=\"Remarques\">7,5 % apr\u00e8s abattement de 10 %<\/td>\n      <\/tr>\n      <tr>\n        <td>3. Pr\u00e9l\u00e8vements sociaux<\/td>\n        <td data-label=\"Organisme \/ Pays\">France (URSSAF \/ CSG)<\/td>\n        <td data-label=\"Montant estim\u00e9\">~ CHF 6'000 \u00e0 18'000<\/td>\n        <td data-label=\"Remarques\">Selon votre statut d'affiliation m\u00e9dicale<\/td>\n      <\/tr>\n      <tr>\n        <td>Co\u00fbt net final<\/td>\n        <td data-label=\"Organisme \/ Pays\">France<\/td>\n        <td data-label=\"Montant estim\u00e9\">~ CHF 19'500 \u00e0 31'500<\/td>\n        <td data-label=\"Remarques\">Apr\u00e8s remboursement complet de l'imp\u00f4t suisse<\/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-8fd6a68 elementor-widget elementor-widget-heading\" data-id=\"8fd6a68\" 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\">Strat\u00e9gies d'optimisation pour les frontaliers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85182a4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"85182a4\" 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\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"f4cf4df6c6\"><rect x=\"0\" width=\"139\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><g transform=\"matrix(1, 0, 0, 1, 118, 0)\"><g clip-path=\"url(#f4cf4df6c6)\"><g fill=\"#071659\" fill-opacity=\"1\"><g transform=\"translate(0.552694, 348.036103)\"><g><path d=\"M 31.734375 0 L 31.734375 -6.921875 C 42.117188 -23.847656 47.3125 -70.382812 47.3125 -146.53125 L 47.3125 -290.171875 C 43.070312 -287.484375 36.722656 -285.082031 28.265625 -282.96875 C 19.804688 -280.851562 13.460938 -279.796875 9.234375 -279.796875 L 9.234375 -290.171875 C 18.078125 -290.941406 28.171875 -292.863281 39.515625 -295.9375 C 50.859375 -299.019531 62.007812 -302.769531 72.96875 -307.1875 C 83.9375 -311.613281 93.070312 -316.132812 100.375 -320.75 L 107.296875 -320.75 L 107.296875 -146.53125 C 107.296875 -108.84375 108.640625 -78.171875 111.328125 -54.515625 C 114.023438 -30.859375 117.679688 -14.992188 122.296875 -6.921875 L 122.296875 0 Z M 31.734375 0 \"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Transfert sur une fondation de libre passage avantageuse :<\/strong> Avant de demander le versement de votre capital (notamment la part surobligatoire), vous pouvez transf\u00e9rer vos avoirs vers une fondation de libre passage bas\u00e9e dans un canton \u00e0 tr\u00e8s faible imp\u00f4t \u00e0 la source (comme Schwyz). Cela r\u00e9duit la tr\u00e9sorerie bloqu\u00e9e en Suisse en attendant le remboursement.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"4781e0adf0\"><rect x=\"0\" width=\"330\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><g transform=\"matrix(1, 0, 0, 1, 23, 0)\"><g clip-path=\"url(#4781e0adf0)\"><g fill=\"#071659\" fill-opacity=\"1\"><g transform=\"translate(0.363061, 348.036103)\"><g><path d=\"M 4.609375 0 L 3.46875 -5.765625 L 53.65625 -31.15625 C 75.570312 -41.925781 97.488281 -53.65625 119.40625 -66.34375 C 141.332031 -79.03125 161.332031 -92.96875 179.40625 -108.15625 C 197.488281 -123.351562 212.007812 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118.539062 -256.140625 123.253906 -256.71875 128.640625 -256.71875 C 140.179688 -256.71875 149.988281 -254.023438 158.0625 -248.640625 C 166.144531 -243.253906 172.300781 -236.519531 176.53125 -228.4375 C 180.757812 -220.363281 182.875 -212.097656 182.875 -203.640625 C 182.875 -186.722656 176.046875 -171.628906 162.390625 -158.359375 C 148.742188 -145.085938 129.992188 -138.453125 106.140625 -138.453125 C 90.378906 -138.453125 75.476562 -141.910156 61.4375 -148.828125 C 47.394531 -155.753906 36.144531 -165.367188 27.6875 -177.671875 C 19.226562 -189.984375 15 -204.21875 15 -220.375 C 15 -240.757812 20.957031 -258.738281 32.875 -274.3125 C 44.800781 -289.882812 60.957031 -302.09375 81.34375 -310.9375 C 101.726562 -319.789062 124.421875 -324.21875 149.421875 -324.21875 C 178.265625 -324.21875 203.644531 -319.789062 225.5625 -310.9375 C 247.488281 -302.09375 264.695312 -289.398438 277.1875 -272.859375 C 289.6875 -256.328125 295.9375 -236.523438 295.9375 -213.453125 C 295.9375 -195.367188 291.515625 -178.347656 282.671875 -162.390625 C 273.828125 -146.429688 261.804688 -131.816406 246.609375 -118.546875 C 231.421875 -105.273438 214.5 -93.351562 195.84375 -82.78125 C 177.195312 -72.207031 158.066406 -63.171875 138.453125 -55.671875 C 118.835938 -48.171875 99.992188 -42.304688 81.921875 -38.078125 L 81.921875 -34.03125 L 205.953125 -34.03125 C 230.566406 -34.03125 250.945312 -38.164062 267.09375 -46.4375 C 283.25 -54.707031 292.484375 -69.421875 294.796875 -90.578125 L 302.296875 -90.578125 L 294.796875 0 Z M 4.609375 0 \"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>\u00c9chelonner les retraits :<\/strong> Si vous poss\u00e9dez plusieurs comptes de libre passage ou un 3\u00e8me pilier, r\u00e9partissez les retraits sur des ann\u00e9es civiles diff\u00e9rentes pour limiter la hausse des bar\u00e8mes sociaux en France.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"500\" zoomAndPan=\"magnify\" viewBox=\"0 0 375 374.999991\" height=\"500\" preserveAspectRatio=\"xMidYMid meet\"><defs><g><\/g><clipPath id=\"6ab3ba5a4b\"><rect x=\"0\" width=\"339\" y=\"0\" height=\"375\"><\/rect><\/clipPath><\/defs><g transform=\"matrix(1, 0, 0, 1, 23, 0)\"><g clip-path=\"url(#6ab3ba5a4b)\"><g fill=\"#071659\" fill-opacity=\"1\"><g transform=\"translate(0.160917, 288.78215)\"><g><path d=\"M 164.328125 81.90625 C 135.003906 81.90625 108.960938 77.1875 86.203125 67.75 C 63.453125 58.3125 45.585938 44.910156 32.609375 27.546875 C 19.628906 10.191406 13.140625 -10.28125 13.140625 -33.875 C 13.140625 -52.082031 17.601562 -67.585938 26.53125 -80.390625 C 35.46875 -93.203125 47.015625 -102.976562 61.171875 -109.71875 C 75.335938 -116.457031 90.171875 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46.515625 C 262.671875 57.640625 245.648438 66.316406 226.265625 72.546875 C 206.878906 78.785156 186.234375 81.90625 164.328125 81.90625 Z M 164.328125 81.90625 \"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Respecter la r\u00e8gle des 3 ans :<\/strong> Si vous avez effectu\u00e9 des rachats de cotisations LPP pour r\u00e9duire vos imp\u00f4ts en Suisse, vous devez attendre 3 ans r\u00e9volus avant de proc\u00e9der \u00e0 un retrait en capital.<\/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-a019032 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=\"a019032\" 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\tVous \u00eates r\u00e9sident suisse ?\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\tSi vous r\u00e9sidez en Suisse et souhaitez conna\u00eetre les r\u00e8gles applicables aux r\u00e9sidents suisses, consultez notre guide\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=\"http:\/\/invexa.swiss\/conditions-retrait-2eme-pilier\/\">\n\t\t\t\t\t\tConditions de retrait du 2\u00e8me pilier en Suisse\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-30c198d questions-frequented elementor-widget elementor-widget-heading\" data-id=\"30c198d\" 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-b58197e elementor-widget elementor-widget-n-accordion\" data-id=\"b58197e\" 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-1900\" 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-1900\" >\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 la part obligatoire de mon 2\u00e8me pilier si je suis au ch\u00f4mage en France ? <\/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-1900\" class=\"elementor-element elementor-element-27890fe e-con-full e-flex e-con e-child\" data-id=\"27890fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb65f63 elementor-widget elementor-widget-text-editor\" data-id=\"bb65f63\" 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><strong>Non<\/strong>. Si vous touchez des allocations ch\u00f4mage en France (France Travail), vous \u00eates affili\u00e9 \u00e0 l&rsquo;assurance sociale fran\u00e7aise obligatoire. La part obligatoire LPP reste donc bloqu\u00e9e sur un compte de libre passage en Suisse jusqu&rsquo;\u00e0 l&rsquo;\u00e2ge l\u00e9gal de la retraite.<\/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-1901\" 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-1901\" >\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 pour r\u00e9cup\u00e9rer l'imp\u00f4t \u00e0 la source suisse ? <\/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-1901\" class=\"elementor-element elementor-element-8d35992 e-con-full e-flex e-con e-child\" data-id=\"8d35992\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b444cab elementor-widget elementor-widget-text-editor\" data-id=\"b444cab\" 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>Une fois la preuve de d\u00e9claration et de paiement fournie au fisc cantonale suisse (formulaire officiel R-S 1), le remboursement prend g\u00e9n\u00e9ralement entre <strong>3 et 9 mois<\/strong>.<\/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-1902\" 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-1902\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> L'accord de mon conjoint est-il requis si je r\u00e9side en France ? <\/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-1902\" class=\"elementor-element elementor-element-9e98c67 e-con-full e-flex e-con e-child\" data-id=\"9e98c67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f04166 elementor-widget elementor-widget-text-editor\" data-id=\"8f04166\" 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><strong>Oui.<\/strong> La loi suisse (LPP) s\u2019applique \u00e0 tous les contrats suisses : la signature du conjoint l\u00e9galis\u00e9e (par un notaire ou en mairie) est obligatoire pour valider le versement du capital.<\/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<\/div>\n\t\t\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>Travailler en Suisse tout en r\u00e9sidant en France implique des r\u00e8gles sp\u00e9cifiques au moment de r\u00e9cup\u00e9rer son 2\u00e8me pilier. Entre la distinction part obligatoire \/ surobligatoire et le cumul de la fiscalit\u00e9 franco-suisse, voici tout ce qu&rsquo;il faut savoir pour optimiser votre retrait LPP en tant que frontalier.<\/p>","protected":false},"author":1,"featured_media":845,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[5,21],"tags":[12,16,22],"class_list":["post-398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prevoyance","category-retraite","tag-2eme-pilier","tag-frontalier","tag-lpp"],"_links":{"self":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/398","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=398"}],"version-history":[{"count":3,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/398\/revisions"}],"predecessor-version":[{"id":2268,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/398\/revisions\/2268"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/media\/845"}],"wp:attachment":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/media?parent=398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/categories?post=398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/tags?post=398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}