{"id":27911,"date":"2025-11-09T01:37:00","date_gmt":"2025-11-09T00:37:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=27911"},"modified":"2026-04-09T17:55:13","modified_gmt":"2026-04-09T15:55:13","slug":"b-9-3-6","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/","title":{"rendered":"B.9.3.6"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Versements de formes \u00e9trang\u00e8res de pr\u00e9voyance individuelle li\u00e9e \u2013 traitement fiscal des avoirs et des prestations d\u00e9coulant du plan d\u2019\u00e9pargne entreprise (PEE), du plan d\u2019\u00e9pargne retraite collectif (PERcol) et du plan d\u2019\u00e9pargne retraite (PER) fran\u00e7ais<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":584,"display_name":"SSK \/ CSI","first_name":"SSK \/ CSI","last_name":"Schweizerische Steuerkonferenz \/ Conf\u00e9rence suisse des imp\u00f4ts","description":"

Arbeitsgruppe Vorsorge der SSK \/ Groupe de travail Pr\u00e9voyance de la CSI<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/01\/Vorsorge-Prevoyance-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/schweizerische-steuerkonferenz-conference-suisse-d\/"}],"related_sht_promodule":["Pr\u00e9voyance et imp\u00f4ts → 3e pilier A<\/a>","Vorsorge und Steuern → S\u00e4ule 3a<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/shtpdf\/","language":"fr"},"sht_proarticle_category":[274,263],"sht_proarticle_tag":[217],"class_list":["post-27911","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-3e-pilier-a","sht_proarticle_category-saeule-3a","sht_proarticle_tag-cas-d-application-internationaux"],"acf":{"authors":[584]},"shp_steuerportal_must_use":{"translations":[{"id":27910,"link":"https:\/\/steuerportal.ch\/articles-specialises\/b-9-3-6\/","title":{"rendered":"B.9.3.6"},"language":"de"},{"id":27911,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/","title":{"rendered":"B.9.3.6"},"language":"fr"}]},"yoast_head":"\nB.9.3.6 • 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\/b-9-3-6\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B.9.3.6 • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Versements de formes \u00e9trang\u00e8res de pr\u00e9voyance individuelle li\u00e9e \u2013 traitement fiscal des avoirs et des prestations d\u00e9coulant du plan d\u2019\u00e9pargne entreprise (PEE), du plan d\u2019\u00e9pargne retraite collectif (PERcol) et du plan d\u2019\u00e9pargne retraite (PER) fran\u00e7ais\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-09T15:55:13+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=\"19 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\\\/b-9-3-6\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/b-9-3-6\\\/\",\"name\":\"B.9.3.6 • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2025-11-09T00:37:00+00:00\",\"dateModified\":\"2026-04-09T15:55:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/b-9-3-6\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/b-9-3-6\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/b-9-3-6\\\/#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\":\"B.9.3.6\"}]},{\"@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":"B.9.3.6 • 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\/b-9-3-6\/","og_locale":"fr_FR","og_type":"article","og_title":"B.9.3.6 • steuerportal.ch","og_description":"Versements de formes \u00e9trang\u00e8res de pr\u00e9voyance individuelle li\u00e9e \u2013 traitement fiscal des avoirs et des prestations d\u00e9coulant du plan d\u2019\u00e9pargne entreprise (PEE), du plan d\u2019\u00e9pargne retraite collectif (PERcol) et du plan d\u2019\u00e9pargne retraite (PER) fran\u00e7ais","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/","og_site_name":"steuerportal.ch","article_modified_time":"2026-04-09T15:55:13+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"19 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/","name":"B.9.3.6 • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"datePublished":"2025-11-09T00:37:00+00:00","dateModified":"2026-04-09T15:55:13+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/b-9-3-6\/#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":"B.9.3.6"}]},{"@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\/27911","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\/3"}],"version-history":[{"count":4,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/27911\/revisions"}],"predecessor-version":[{"id":29555,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/27911\/revisions\/29555"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/584"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=27911"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=27911"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=27911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}