{"id":24786,"date":"2025-03-01T04:58:00","date_gmt":"2025-03-01T03:58:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=24786"},"modified":"2025-03-20T14:53:27","modified_gmt":"2025-03-20T13:53:27","slug":"imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/","title":{"rendered":"Imposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Le programme d\u2019all\u00e9gement budg\u00e9taire 2027 pr\u00e9voit en premier lieu des mesures d\u2019\u00e9conomies d\u2019environ CHF 3 milliards par an. Du c\u00f4t\u00e9 des recettes, la seule mesure fiscale pr\u00e9vue est une augmentation de l\u2019imposition des prestations en capital provenant de la pr\u00e9voyance. Certes, contrairement \u00e0 la proposition du groupe d\u2019experts, l\u2019imposition s\u00e9par\u00e9e \u00e0 un taux privil\u00e9gi\u00e9 est maintenue; toutefois, la renonciation \u00e0 une r\u00e9glementation transitoire pour les avoirs de…<\/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\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-24786","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[48]},"shp_steuerportal_must_use":{"translations":[{"id":24780,"link":"https:\/\/steuerportal.ch\/articles-specialises\/besteuerung-von-kapitalbezuegen-gemaess-entlastungspaket-2027\/","title":{"rendered":"Besteuerung von Kapitalbez\u00fcgen gem\u00e4ss Entlastungspaket 2027"},"language":"de"},{"id":24786,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/","title":{"rendered":"Imposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027"},"language":"fr"}]},"yoast_head":"\nImposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027 • 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-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027 • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Le programme d\u2019all\u00e9gement budg\u00e9taire 2027 pr\u00e9voit en premier lieu des mesures d\u2019\u00e9conomies d\u2019environ CHF 3 milliards par an. Du c\u00f4t\u00e9 des recettes, la seule mesure fiscale pr\u00e9vue est une augmentation de l\u2019imposition des prestations en capital provenant de la pr\u00e9voyance. Certes, contrairement \u00e0 la proposition du groupe d\u2019experts, l\u2019imposition s\u00e9par\u00e9e \u00e0 un taux privil\u00e9gi\u00e9 est maintenue; toutefois, la renonciation \u00e0 une r\u00e9glementation transitoire pour les avoirs de…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-20T13:53:27+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"27 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\\\/\",\"name\":\"Imposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027 • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2025-03-01T03:58:00+00:00\",\"dateModified\":\"2025-03-20T13:53:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Imposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Imposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027 • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/","og_locale":"fr_FR","og_type":"article","og_title":"Imposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027 • steuerportal.ch","og_description":"Le programme d\u2019all\u00e9gement budg\u00e9taire 2027 pr\u00e9voit en premier lieu des mesures d\u2019\u00e9conomies d\u2019environ CHF 3 milliards par an. Du c\u00f4t\u00e9 des recettes, la seule mesure fiscale pr\u00e9vue est une augmentation de l\u2019imposition des prestations en capital provenant de la pr\u00e9voyance. Certes, contrairement \u00e0 la proposition du groupe d\u2019experts, l\u2019imposition s\u00e9par\u00e9e \u00e0 un taux privil\u00e9gi\u00e9 est maintenue; toutefois, la renonciation \u00e0 une r\u00e9glementation transitoire pour les avoirs de…","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/","og_site_name":"steuerportal.ch","article_modified_time":"2025-03-20T13:53:27+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"27 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/","name":"Imposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027 • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"datePublished":"2025-03-01T03:58:00+00:00","dateModified":"2025-03-20T13:53:27+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/imposition-des-prestations-en-capital-selon-le-programme-dallegement-budgetaire-2027\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Page d'accueil","item":"https:\/\/steuerportal.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Fachartikel","item":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/"},{"@type":"ListItem","position":3,"name":"Imposition des retraits de capital selon le programme d\u2019all\u00e9gement 2027"}]},{"@type":"WebSite","@id":"https:\/\/steuerportal.ch\/fr\/#website","url":"https:\/\/steuerportal.ch\/fr\/","name":"steuerportal.ch","description":"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts","publisher":{"@id":"https:\/\/steuerportal.ch\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/steuerportal.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/steuerportal.ch\/fr\/#organization","name":"Steuerportal (Cosmos Verlag)","url":"https:\/\/steuerportal.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","contentUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","width":191,"height":44,"caption":"Steuerportal (Cosmos Verlag)"},"image":{"@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/24786","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle"}],"about":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/types\/sht_proarticle"}],"author":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/2371"}],"version-history":[{"count":4,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/24786\/revisions"}],"predecessor-version":[{"id":25125,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/24786\/revisions\/25125"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/48"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=24786"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=24786"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=24786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}