{"id":495,"date":"2026-08-03T11:21:17","date_gmt":"2026-08-03T11:21:17","guid":{"rendered":"https:\/\/invexa.swiss\/?p=495"},"modified":"2026-09-14T09:04:39","modified_gmt":"2026-09-14T09:04:39","slug":"2nd-pillar-self-employed","status":"publish","type":"post","link":"https:\/\/invexa.swiss\/en\/2eme-pilier-pour-independant\/","title":{"rendered":"2nd pillar for Self-Employed Individuals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"495\" class=\"elementor elementor-495\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2831055 e-con-full e-flex e-con e-parent\" data-id=\"2831055\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-521f6e1 e-con-full e-flex e-con e-child\" data-id=\"521f6e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1bc52c3 e-con-full e-flex e-con e-child\" data-id=\"1bc52c3\" 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-06dc0c2 elementor-widget elementor-widget-heading\" data-id=\"06dc0c2\" 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\">En r\u00e9sum\u00e9 : L'affiliation LPP est-elle rentable pour vous ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bdae38 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0bdae38\" 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>Revenu net &gt; CHF 100'000 :<\/strong> Votre taux d'imposition est assez \u00e9lev\u00e9 pour que les d\u00e9ductions fiscales deviennent massives.<\/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>Plafond du 3a d\u00e9pass\u00e9 :<\/strong> Vous \u00e9pargnez d\u00e9j\u00e0 le maximum autoris\u00e9 et vous cherchez un nouveau levier d'optimisation fiscale.<\/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>Tr\u00e9sorerie stable et pr\u00e9visible :<\/strong> Vous pouvez assumer 100% des cotisations (salariale + patronale) sans mettre en p\u00e9ril votre entreprise.<\/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>Besoin de protection sociale globale :<\/strong> Vous cherchez \u00e0 couvrir vos proches (invalidit\u00e9, d\u00e9c\u00e8s) sans multiplier les assurances priv\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\"><strong>Lacunes de pr\u00e9voyance \u00e0 combler :<\/strong> Vous avez des ann\u00e9es manquantes en Suisse, ce qui vous ouvre le droit \u00e0 des <strong>rachats LPP<\/strong> d\u00e9ductibles d'imp\u00f4ts.<\/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-78a330f montant elementor-widget elementor-widget-heading\" data-id=\"78a330f\" 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\">Pourquoi un ind\u00e9pendant devrait-il cotiser au 2\u00e8me pilier ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-585d92d elementor-widget elementor-widget-text-editor\" data-id=\"585d92d\" 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>En Suisse, la loi sur la pr\u00e9voyance professionnelle (LPP) n&rsquo;impose pas d&rsquo;obligation de cotiser pour les travailleurs ind\u00e9pendants. Ce statut particulier conf\u00e8re une grande libert\u00e9 de tr\u00e9sorerie, mais implique une responsabilit\u00e9 totale : l&rsquo;ind\u00e9pendant doit g\u00e9rer lui-m\u00eame sa couverture en cas d&rsquo;invalidit\u00e9, de d\u00e9c\u00e8s et pour sa retraite.<\/p><p>Si la majorit\u00e9 des freelances et entrepreneurs misent en priorit\u00e9 sur le pilier 3a pour ind\u00e9pendant en raison de sa souplesse, le <a href=\"https:\/\/invexa.swiss\/2eme-pilier\/\">2\u00e8me pilier<\/a> facultatif s&rsquo;av\u00e8re extr\u00eamement puissant pour :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8c9c2c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e8c9c2c\" 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>Les revenus stables et \u00e9lev\u00e9s<\/strong> (sup\u00e9rieurs \u00e0 CHF 100'000)<\/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>L'optimisation fiscale de masse<\/strong> via des rachats de cotisations enti\u00e8rement d\u00e9ductibles.<\/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 garantie d'une rente \u00e0 vie<\/strong> (rente viag\u00e8re) pour s\u00e9curiser ses vieux jours.<\/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<div class=\"elementor-element elementor-element-d38c95b e-con-full e-flex e-con e-child\" data-id=\"d38c95b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-f5d99a6 e-con-full e-flex e-con e-child\" data-id=\"f5d99a6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64a059c elementor-widget elementor-widget-heading\" data-id=\"64a059c\" 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\">Chiffres cl\u00e9s LPP (Bases de calcul)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da3fbed elementor-widget elementor-widget-text-editor\" data-id=\"da3fbed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tPour \u00e9valuer l&rsquo;int\u00e9r\u00eat d&rsquo;une affiliation \u00e0 la pr\u00e9voyance professionnelle, voici les param\u00e8tres l\u00e9gaux en vigueur :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-118455c elementor-widget elementor-widget-html\" data-id=\"118455c\" 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\": \"Param\u00e8tres LPP 2026 en Suisse\",\n  \"description\": \"Tableau des montants LPP 2026 en Suisse : seuil d'entr\u00e9e, d\u00e9duction de coordination, salaire coordonn\u00e9 minimum et maximum, salaire AVS d\u00e9terminant maximum.\",\n  \"keywords\": [\"LPP 2026\", \"seuil entr\u00e9e LPP\", \"d\u00e9duction de coordination\", \"salaire coordonn\u00e9\", \"pr\u00e9voyance professionnelle suisse 2026\"]\n}\n<\/script>\n<div class=\"t\">\n  <table>\n    <caption style=\"display:none\">Param\u00e8tres LPP 2026 Suisse<\/caption>\n    <thead>\n      <tr>\n        <th scope=\"col\">Param\u00e8tre LPP<\/th>\n        <th scope=\"col\">Montant<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>Seuil d'entr\u00e9e LPP (revenu minimum)<\/td>\n        <td data-label=\"Montant\">CHF 22'680<\/td>\n      <\/tr>\n      <tr>\n        <td>D\u00e9duction de coordination<\/td>\n        <td data-label=\"Montant\">CHF 26'460<\/td>\n      <\/tr>\n      <tr>\n        <td>Salaire coordonn\u00e9 minimum assur\u00e9<\/td>\n        <td data-label=\"Montant\">CHF 3'780<\/td>\n      <\/tr>\n      <tr>\n        <td>Salaire coordonn\u00e9 maximum assur\u00e9<\/td>\n        <td data-label=\"Montant\">CHF 64'260<\/td>\n      <\/tr>\n      <tr>\n        <td>Salaire AVS d\u00e9terminant maximum<\/td>\n        <td data-label=\"Montant\">CHF 90'720<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2afca2 montant elementor-widget elementor-widget-heading\" data-id=\"c2afca2\" 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\">Quels sont les avantages d\u2019un 2e pilier pour un ind\u00e9pendant ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6b51ae elementor-widget elementor-widget-text-editor\" data-id=\"b6b51ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tS\u2019affilier volontairement \u00e0 la LPP offre un cadre hautement s\u00e9curis\u00e9 et des leviers fiscaux massifs que le 3\u00e8me pilier ne peut pas \u00e9galer seul.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d801c8 elementor-widget elementor-widget-heading\" data-id=\"8d801c8\" 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. Des d\u00e9ductions fiscales massives et les rachats LPP<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b5e505 elementor-widget elementor-widget-text-editor\" data-id=\"8b5e505\" 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 cotisations ordinaires vers\u00e9es au 2e pilier sont <strong>int\u00e9gralement d\u00e9ductibles du revenu imposable<\/strong> de l&rsquo;ind\u00e9pendant.<\/p><p>Le v\u00e9ritable avantage fiscal r\u00e9side dans les <strong>rachats de parts de d\u00e9charge (rachats LPP)<\/strong>. Si vous n&rsquo;avez jamais cotis\u00e9 au 2e pilier par le pass\u00e9, vous disposez d&rsquo;une \u00ab\u00a0lacune de pr\u00e9voyance\u00a0\u00bb potentielle de plusieurs dizaines ou centaines de milliers de francs. Vous pouvez injecter ces montants pour r\u00e9duire drastiquement votre bar\u00e8me d&rsquo;imposition (imp\u00f4t 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-aa942e7 elementor-widget elementor-widget-heading\" data-id=\"aa942e7\" 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. Une rente viag\u00e8re : la s\u00e9curit\u00e9 psychologique et financi\u00e8re<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77b68a1 elementor-widget elementor-widget-text-editor\" data-id=\"77b68a1\" 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\u2019un des principaux atouts du 2e pilier par rapport au pilier 3a est la <strong>rente viag\u00e8re<\/strong>, bien que la plupart des retrait\u00e9s choisissent d\u00e9sormais le retrait du capital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f336ac elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8f336ac\" 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>Le risque du 3a :<\/strong> Il est per\u00e7u sous forme de capital \u00e0 la retraite. L'ind\u00e9pendant doit alors le g\u00e9rer lui-m\u00eame et prend le risque d'\u00e9puiser son capital \u00e0 un \u00e2ge avanc\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>La s\u00e9curit\u00e9 du 2e pilier :<\/strong> La caisse de pension vous garantit un versement mensuel fixe jusqu'\u00e0 la fin de vos jours, peu importe votre long\u00e9vit\u00e9. De plus, elle int\u00e8gre des rentes de conjoint survivant et d'orphelin.<\/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-60d1860 elementor-widget elementor-widget-heading\" data-id=\"60d1860\" 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. Une protection compl\u00e8te contre les risques (Invalidit\u00e9 et D\u00e9c\u00e8s)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d57c6b1 elementor-widget elementor-widget-text-editor\" data-id=\"d57c6b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tLe 2e pilier ne finance pas seulement la retraite, il fait office de bouclier social. En cas d&rsquo;incapacit\u00e9 de gain (maladie ou accident) ou de d\u00e9c\u00e8s, il offre :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-133ebc5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"133ebc5\" 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>Une rente d'invalidit\u00e9 LPP<\/strong> calcul\u00e9e sur la base du salaire assur\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>Un capital d\u00e9c\u00e8s<\/strong> ou une rente pour les proches.<\/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-502b4e9 elementor-widget elementor-widget-text-editor\" data-id=\"502b4e9\" 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 un ind\u00e9pendant, cela \u00e9vite de devoir souscrire de multiples assurances de risque pur (perte de gain, 3a, 3b) aupr\u00e8s de compagnies priv\u00e9es : tout est centralis\u00e9 et optimis\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cd9256 montant elementor-widget elementor-widget-heading\" data-id=\"3cd9256\" 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 inconv\u00e9nients de la pr\u00e9voyance professionnelle (LPP) pour les ind\u00e9pendants<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8efab2 elementor-widget elementor-widget-text-editor\" data-id=\"b8efab2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tBien que s\u00e9duisant, le syst\u00e8me comporte des contraintes de tr\u00e9sorerie importantes qu&rsquo;il faut anticiper.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b30e91f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b30e91f\" 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<span class=\"elementor-icon-list-text\"><strong>Le poids des cotisations (100% \u00e0 charge) :<\/strong> Contrairement au salari\u00e9 dont l'employeur paie au moins la moiti\u00e9 des cotisations, l'ind\u00e9pendant assume la part patronale et la part salariale. Selon votre tranche d\u2019\u00e2ge, l'effort financier oscille entre 7 % et 18 % du salaire coordonn\u00e9.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>Le manque de flexibilit\u00e9 :<\/strong> Le 2e pilier est rigide. Les cotisations sont fix\u00e9es contractuellement selon le plan de la caisse. Contrairement au 3a, vous ne pouvez pas d\u00e9cider de ne rien verser une ann\u00e9e o\u00f9 vos affaires tournent moins bien.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>La baisse du plafond du pilier 3a :<\/strong> C'est un calcul crucial. D\u00e8s que vous vous affiliez \u00e0 un 2e pilier, vous perdez le droit de verser \"le grand 3a\" (jusqu'\u00e0 20 % du revenu net, max. CHF 36'288). Vous tombez au plafond des salari\u00e9s (max. CHF 7'258).<\/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-916fef2 montant elementor-widget elementor-widget-heading\" data-id=\"916fef2\" 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\">O\u00f9 s'affilier en tant qu'ind\u00e9pendant pour son 2e pilier ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d05a869 elementor-widget elementor-widget-text-editor\" data-id=\"d05a869\" 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;ind\u00e9pendant doit faire la d\u00e9marche active de trouver sa caisse de pension. Trois voies principales existent :\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b141b3e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b141b3e\" 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>La caisse de votre association professionnelle :<\/strong> Des secteurs (m\u00e9decins, avocats, architectes, fiduciaires, m\u00e9tiers du b\u00e2timent) ont cr\u00e9\u00e9 des caisses de pension d\u00e9di\u00e9es. Ce sont souvent les plus avantageuses et les mieux adapt\u00e9es aux r\u00e9alit\u00e9s du m\u00e9tier.<\/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 -139.601562 222.96875 -156.90625 C 233.925781 -174.21875 239.40625 -192.875 239.40625 -212.875 C 239.40625 -232.875 234.597656 -249.988281 224.984375 -264.21875 C 215.367188 -278.445312 202.390625 -289.3125 186.046875 -296.8125 C 169.703125 -304.3125 151.335938 -308.0625 130.953125 -308.0625 C 116.335938 -308.0625 102.109375 -305.175781 88.265625 -299.40625 C 74.421875 -293.632812 63.070312 -285.269531 54.21875 -274.3125 C 45.375 -263.351562 40.953125 -249.796875 40.953125 -233.640625 C 40.953125 -215.566406 47.296875 -201.429688 59.984375 -191.234375 C 72.679688 -181.046875 86.722656 -175.953125 102.109375 -175.953125 C 115.566406 -175.953125 126.046875 -179.601562 133.546875 -186.90625 C 141.046875 -194.21875 144.796875 -203.644531 144.796875 -215.1875 C 144.796875 -224.03125 141.910156 -232.203125 136.140625 -239.703125 C 130.378906 -247.203125 120.957031 -249.988281 107.875 -248.0625 L 107.296875 -252.09375 C 108.066406 -252.863281 110.46875 -253.828125 114.5 -254.984375 C 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>La caisse de vos employ\u00e9s :<\/strong> Si vous employez du personnel et que vous avez ouvert un contrat LPP collectif pour votre entreprise, vous pouvez demander \u00e0 vous y affilier \u00e0 titre personnel aux m\u00eames 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\" 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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39.09375 241.007812 26.285156 252.8125 10.109375 C 264.613281 -6.066406 270.515625 -24.4375 270.515625 -45 C 270.515625 -75 260.316406 -99.097656 239.921875 -117.296875 C 219.523438 -135.503906 191.460938 -145.28125 155.734375 -146.625 C 148.992188 -143.257812 141.914062 -141.578125 134.5 -141.578125 C 130.445312 -141.578125 126.820312 -142.503906 123.625 -144.359375 C 120.425781 -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>La Fondation institution suppl\u00e9tive LPP :<\/strong> C'est la solution de secours l\u00e9gale. Elle a l'obligation d'accepter tout ind\u00e9pendant affili\u00e9 \u00e0 l'AVS. Les plans y sont toutefois tr\u00e8s standardis\u00e9s (LPP obligatoire stricte) et offrent g\u00e9n\u00e9ralement un rendement moins attractif pour la part surobligatoire.<\/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-a93f9e2 montant elementor-widget elementor-widget-heading\" data-id=\"a93f9e2\" 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\">Comparatif : 2\u00e8me pilier vs 3\u00e8me pilier A pour ind\u00e9pendant<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e05e42d elementor-widget elementor-widget-html\" data-id=\"e05e42d\" 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\": \"Comparatif 2e pilier LPP vs 3e pilier A pour ind\u00e9pendants Suisse 2026\",\n  \"description\": \"Tableau comparatif entre le 2e pilier LPP facultatif et le 3e pilier A pour les ind\u00e9pendants en Suisse : affiliation, d\u00e9duction fiscale, investissement, protection risques, prestations retraite, rachats et flexibilit\u00e9 des versements.\",\n  \"keywords\": [\"2e pilier ind\u00e9pendant\", \"pilier 3a ind\u00e9pendant\", \"LPP vs pilier 3a suisse\", \"pr\u00e9voyance ind\u00e9pendant suisse 2026\"]\n}\n<\/script>\n<div class=\"t\">\n  <table>\n    <caption style=\"display:none\">Comparatif 2e pilier LPP vs 3e pilier A Suisse 2026<\/caption>\n    <thead>\n      <tr>\n        <th scope=\"col\">Crit\u00e8res<\/th>\n        <th scope=\"col\">2e pilier (LPP)<\/th>\n        <th scope=\"col\">3e pilier A<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td>Affiliation<\/td>\n        <td data-label=\"2e pilier (LPP)\">Facultative, n\u00e9cessite une caisse qui accepte les ind\u00e9pendants.<\/td>\n        <td data-label=\"3e pilier A\"><span class=\"win\">Ouvert \u00e0 tous les assur\u00e9s AVS, tr\u00e8s accessible via banques ou assurances.<\/span><\/td>\n      <\/tr>\n      <tr>\n        <td>D\u00e9duction fiscale (2026)<\/td>\n        <td data-label=\"2e pilier (LPP)\"><span class=\"win\">Cotisations d\u00e9ductibles (salaire max. CHF 64'260).<\/span><\/td>\n        <td data-label=\"3e pilier A\">Jusqu'\u00e0 CHF 36'288\/an si sans 2e pilier<br>CHF 7'258\/an si avec 2e pilier.<\/td>\n      <\/tr>\n      <tr>\n        <td>Investissement<\/td>\n        <td data-label=\"2e pilier (LPP)\">G\u00e9n\u00e9ralement standardis\u00e9 (taux d'int\u00e9r\u00eat garanti).<\/td>\n        <td data-label=\"3e pilier A\"><span class=\"win\">Large choix (fonds indiciels, profils de risque, gestion active\/passive).<\/span><\/td>\n      <\/tr>\n      <tr>\n        <td>Protection risques<\/td>\n        <td data-label=\"2e pilier (LPP)\"><span class=\"win\">Inclut invalidit\u00e9 et d\u00e9c\u00e8s.<\/span><\/td>\n        <td data-label=\"3e pilier A\">Optionnelle selon le contrat choisi.<\/td>\n      <\/tr>\n      <tr>\n        <td>Prestations \u00e0 la retraite<\/td>\n        <td data-label=\"2e pilier (LPP)\"><span class=\"win\">Rente viag\u00e8re prioritairement (possibilit\u00e9 de capital partiel).<\/span><\/td>\n        <td data-label=\"3e pilier A\">Capital vers\u00e9 en une fois.<\/td>\n      <\/tr>\n      <tr>\n        <td>Rachats et optimisation fiscale<\/td>\n        <td data-label=\"2e pilier (LPP)\"><span class=\"win\">Oui : rachats d\u00e9ductibles fiscalement.<\/span><\/td>\n        <td data-label=\"3e pilier A\">Rachats possibles d\u00e8s 2026 pour 2025.<\/td>\n      <\/tr>\n      <tr>\n        <td>Id\u00e9al pour<\/td>\n        <td data-label=\"2e pilier (LPP)\"><span class=\"win\">Revenus \u00e9lev\u00e9s, besoin de rente garantie et optimisation fiscale.<\/span><\/td>\n        <td data-label=\"3e pilier A\">Ind\u00e9pendants en phase de d\u00e9marrage ou recherchant plus de flexibilit\u00e9.<\/td>\n      <\/tr>\n      <tr>\n        <td>Flexibilit\u00e9 des versements<\/td>\n        <td data-label=\"2e pilier (LPP)\">Faible : cotisations d\u00e9finies par le salaire assur\u00e9.<\/td>\n        <td data-label=\"3e pilier A\"><span class=\"win\">Assurance : ajustement annuel<br>Banque : pas d'obligation de versement.<\/span><\/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-7fc1832 montant elementor-widget elementor-widget-heading\" data-id=\"7fc1832\" 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 : Quelle strat\u00e9gie de pr\u00e9voyance choisir ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-328dbad elementor-widget elementor-widget-text-editor\" data-id=\"328dbad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIl ne s&rsquo;agit pas d&rsquo;opposer les deux solutions, mais de les orchestrer dans le temps.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3092d85 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3092d85\" 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>En phase de lancement \/ Revenus fluctuants :<\/strong> Privil\u00e9giez le pilier 3a (sans 2e pilier). Profitez du plafond \u00e0 20% du revenu pour maximiser votre flexibilit\u00e9 et investir dans des fonds performants.<\/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 -139.601562 222.96875 -156.90625 C 233.925781 -174.21875 239.40625 -192.875 239.40625 -212.875 C 239.40625 -232.875 234.597656 -249.988281 224.984375 -264.21875 C 215.367188 -278.445312 202.390625 -289.3125 186.046875 -296.8125 C 169.703125 -304.3125 151.335938 -308.0625 130.953125 -308.0625 C 116.335938 -308.0625 102.109375 -305.175781 88.265625 -299.40625 C 74.421875 -293.632812 63.070312 -285.269531 54.21875 -274.3125 C 45.375 -263.351562 40.953125 -249.796875 40.953125 -233.640625 C 40.953125 -215.566406 47.296875 -201.429688 59.984375 -191.234375 C 72.679688 -181.046875 86.722656 -175.953125 102.109375 -175.953125 C 115.566406 -175.953125 126.046875 -179.601562 133.546875 -186.90625 C 141.046875 -194.21875 144.796875 -203.644531 144.796875 -215.1875 C 144.796875 -224.03125 141.910156 -232.203125 136.140625 -239.703125 C 130.378906 -247.203125 120.957031 -249.988281 107.875 -248.0625 L 107.296875 -252.09375 C 108.066406 -252.863281 110.46875 -253.828125 114.5 -254.984375 C 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>En phase de croisi\u00e8re \/ Revenus stables et \u00e9lev\u00e9s (&gt; 100k) :<\/strong> Affiliez-vous \u00e0 un 2e pilier. Utilisez les cotisations ordinaires pour faire baisser vos imp\u00f4ts courants, gardez le \"petit 3a\" de CHF 7'258, et utilisez vos liquidit\u00e9s exc\u00e9dentaires pour faire des rachats LPP d\u00e9ductibles.<\/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-e2c33e7 elementor-widget elementor-widget-text-editor\" data-id=\"e2c33e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tCette approche hybride vous garantit le meilleur des deux mondes : la performance et l&rsquo;agilit\u00e9 \u00e0 court terme via le 3a, la s\u00e9curit\u00e9 d&rsquo;une rente et un levier fiscal massif \u00e0 long terme via la LPP.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50adff0 montant elementor-widget elementor-widget-heading\" data-id=\"50adff0\" 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 sur le 2\u00e8me pilier ind\u00e9pendant<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faf34c8 elementor-widget elementor-widget-n-accordion\" data-id=\"faf34c8\" 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-2630\" 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-2630\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Un ind\u00e9pendant peut-il retirer son 2e pilier 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-2630\" class=\"elementor-element elementor-element-c571fce e-con-full e-flex e-con e-child\" data-id=\"c571fce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8cebdc7 elementor-widget elementor-widget-text-editor\" data-id=\"8cebdc7\" 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>. Lors du passage \u00e0 la retraite, la loi permet de retirer au minimum 25 % du capital obligatoire sous forme de capital, le reste en rente. Cependant, la plupart des r\u00e8glements de caisse de pension permettent un retrait \u00e0 100 % en capital. Le capital est alors soumis \u00e0 un imp\u00f4t de retrait \u00e0 taux r\u00e9duit, s\u00e9par\u00e9 des autres revenus.<\/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-2631\" 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-2631\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Que devient le 2e pilier si l'ind\u00e9pendant redevient salari\u00e9 ? <\/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-2631\" class=\"elementor-element elementor-element-bb26082 e-con-full e-flex e-con e-child\" data-id=\"bb26082\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66b17d2 elementor-widget elementor-widget-text-editor\" data-id=\"66b17d2\" 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 cessez votre activit\u00e9 ind\u00e9pendante pour un poste salari\u00e9, le capital accumul\u00e9 (prestation de libre-passage) doit \u00eatre transf\u00e9r\u00e9 int\u00e9gralement vers la caisse de pension de votre nouvel employeur ou vers un <a href=\"http:\/\/invexa.swiss\/compte-libre-passage\/\">compte\/d\u00e9p\u00f4t de libre-passage<\/a>.<\/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-2632\" 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-2632\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Puis-je utiliser mon 2e pilier d'ind\u00e9pendant pour acheter un logement ? <\/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-2632\" class=\"elementor-element elementor-element-3825f54 e-con-full e-flex e-con e-child\" data-id=\"3825f54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8366496 elementor-widget elementor-widget-text-editor\" data-id=\"8366496\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOui, dans le cadre de l&rsquo;EPL (Encouragement \u00e0 la propri\u00e9t\u00e9 logement). Vous pouvez retirer ou nantir votre capital LPP pour l&rsquo;achat de votre r\u00e9sidence principale, l&rsquo;amortissement de votre hypoth\u00e8que ou pour acqu\u00e9rir des parts d&rsquo;une coop\u00e9rative d&rsquo;habitation.\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 2\u00e8me pilier facultatif constitue un outil d&rsquo;optimisation fiscale et de pr\u00e9voyance strat\u00e9gique pour les ind\u00e9pendants dont le revenu net d\u00e9passe CHF 100&rsquo;000. Il permet de d\u00e9duire l&rsquo;int\u00e9gralit\u00e9 des cotisations et de r\u00e9aliser des rachats massifs, bien que cette affiliation r\u00e9duise le plafond maximal du pilier 3a. Arbitrer efficacement entre la LPP et le 3a est crucial pour maximiser sa retraite. <\/p>","protected":false},"author":1,"featured_media":941,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[15],"class_list":["post-495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prevoyance","tag-independant"],"_links":{"self":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/495","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=495"}],"version-history":[{"count":6,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/495\/revisions"}],"predecessor-version":[{"id":2265,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/495\/revisions\/2265"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/media\/941"}],"wp:attachment":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/media?parent=495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/categories?post=495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/tags?post=495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}