{"id":13782,"date":"2022-09-01T07:27:00","date_gmt":"2022-09-01T05:27:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=13782"},"modified":"2022-09-07T16:13:56","modified_gmt":"2022-09-07T14:13:56","slug":"depart-a-la-retraite-progressif","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/depart-a-la-retraite-progressif\/","title":{"rendered":"D\u00e9part \u00e0 la retraite progressif"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Dans le cas d’une retraite progressive, la cessation de l’activit\u00e9 professionnelle ne se fait pas en une seule fois, mais en plusieurs \u00ab\u00a0\u00e9tapes\u00a0\u00bb \u00e0 des moments diff\u00e9rents. Par rapport au paquet l\u00e9gislatif \u00ab\u00a0Pr\u00e9voyance vieillesse 2020\u00a0\u00bb, le l\u00e9gislateur a apport\u00e9 des am\u00e9liorations significatives avec le projet AVS 21. Peter Lang explique les dispositions du droit de la pr\u00e9voyance et leurs effets sur le droit fiscal et sonde le besoin d’adaptation par rapport \u00e0 la pratique actuelle du droit fiscal.<\/p>\n","protected":false},"author":4,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":586,"display_name":"Peter Lang","first_name":"Peter","last_name":"Lang","description":"

Dr. iur., lic. oec. HSG, dipl. Steuerexperte, Leiter Steuerdienst Swiss Life, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/07\/StR-7-8-2021_Peter-Lang-cut_sw-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/peter-lang\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/depart-a-la-retraite-progressif\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-13782","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[586]},"shp_steuerportal_must_use":{"translations":[{"id":13775,"link":"https:\/\/steuerportal.ch\/articles-specialises\/schrittweise-pensionierung\/","title":{"rendered":"Schrittweise Pensionierung"},"language":"de"},{"id":13782,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/depart-a-la-retraite-progressif\/","title":{"rendered":"D\u00e9part \u00e0 la retraite progressif"},"language":"fr"}]},"yoast_head":"\nD\u00e9part \u00e0 la retraite progressif • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/depart-a-la-retraite-progressif\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9part \u00e0 la retraite progressif • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Dans le cas d'une retraite progressive, la cessation de l'activit\u00e9 professionnelle ne se fait pas en une seule fois, mais en plusieurs "\u00e9tapes" \u00e0 des moments diff\u00e9rents. Par rapport au paquet l\u00e9gislatif "Pr\u00e9voyance vieillesse 2020", le l\u00e9gislateur a apport\u00e9 des am\u00e9liorations significatives avec le projet AVS 21. 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