{"id":22880,"date":"2024-12-01T06:05:00","date_gmt":"2024-12-01T05:05:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=22880"},"modified":"2025-01-07T16:20:59","modified_gmt":"2025-01-07T15:20:59","slug":"imposition-prevue-des-retraits-en-capital-de-la-prevoyance","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-prevue-des-retraits-en-capital-de-la-prevoyance\/","title":{"rendered":"Imposition pr\u00e9vue des retraits en capital de la pr\u00e9voyance"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Selon le groupe d\u2019experts mandat\u00e9, il r\u00e9sulterait de l\u2019imposition plus \u00e9lev\u00e9e des retraits en capital des 2e et 3e piliers \u00e0 partir de 2028, au sens d\u2019une mesure d\u2019all\u00e8gement du c\u00f4t\u00e9 des recettes, des recettes suppl\u00e9mentaires de CHF 280 millions. Stefan Oesterhelt et Andrea Opel discutent de la proposition du Conseil f\u00e9d\u00e9ral de supprimer l\u2019imposition privil\u00e9gi\u00e9e des prestations en capital provenant de la pr\u00e9voyance et y voient une attaque fondamentale contre le mod\u00e8le…<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":48,"display_name":"Stefan Oesterhelt","first_name":"Stefan","last_name":"Oesterhelt","description":"

Rechtsanwalt, LL.M., dipl. Steuerexperte, Partner, Homburger AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2019\/11\/Oesterhelt-220x220.png","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/stefan-oesterhelt\/"},{"ID":12,"display_name":"Andrea Opel","first_name":"Andrea","last_name":"Opel","description":"

Prof. Dr. iur., Ordinaria f\u00fcr Steuerrecht an der Universit\u00e4t Luzern, Chefredaktorin der Steuer Revue<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/05\/opel_andrea_rgb-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/andrea-opel\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-prevue-des-retraits-en-capital-de-la-prevoyance\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-22880","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[48,12]},"shp_steuerportal_must_use":{"translations":[{"id":22867,"link":"https:\/\/steuerportal.ch\/articles-specialises\/geplante-besteuerung-von-kapitalbezuegen-aus-vorsorge\/","title":{"rendered":"Geplante Besteuerung von Kapitalbez\u00fcgen aus Vorsorge"},"language":"de"},{"id":22880,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-prevue-des-retraits-en-capital-de-la-prevoyance\/","title":{"rendered":"Imposition pr\u00e9vue des retraits en capital de la pr\u00e9voyance"},"language":"fr"}]},"yoast_head":"\nImposition pr\u00e9vue des retraits en capital de la pr\u00e9voyance • 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\/imposition-prevue-des-retraits-en-capital-de-la-prevoyance\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition pr\u00e9vue des retraits en capital de la pr\u00e9voyance • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Selon le groupe d\u2019experts mandat\u00e9, il r\u00e9sulterait de l\u2019imposition plus \u00e9lev\u00e9e des retraits en capital des 2e et 3e piliers \u00e0 partir de 2028, au sens d\u2019une mesure d\u2019all\u00e8gement du c\u00f4t\u00e9 des recettes, des recettes suppl\u00e9mentaires de CHF 280 millions. Stefan Oesterhelt et Andrea Opel discutent de la proposition du Conseil f\u00e9d\u00e9ral de supprimer l\u2019imposition privil\u00e9gi\u00e9e des prestations en capital provenant de la pr\u00e9voyance et y voient une attaque fondamentale contre le mod\u00e8le…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-prevue-des-retraits-en-capital-de-la-prevoyance\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-07T15:20:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/12\/Abh_Oesterhelt_Opel_Tabelle_farbig_FR-5-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1180\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta 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