{"id":29356,"date":"2026-04-02T00:49:00","date_gmt":"2026-04-01T22:49:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=29356"},"modified":"2026-05-01T11:49:49","modified_gmt":"2026-05-01T09:49:49","slug":"nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\/","title":{"rendered":"Nouvelle Circulaire n\u00b0 18a de l\u2019AFC du 22.12.2025"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

La r\u00e9vision en profondeur de la circulaire n\u00b0 18 de l’AFC visait principalement \u00e0 mettre en \u0153uvre la motion Ettlin; d\u00e9sormais, les lacunes de cotisations survenues depuis 2025 dans la pr\u00e9voyance individuelle li\u00e9e peuvent \u00eatre combl\u00e9es a posteriori sous forme de rachats. Erich Ettlin et Sandro Di Giulio comparent la mise en \u0153uvre de la circulaire 18a, entr\u00e9e en vigueur le 1er janvier 2026, avec la motion initiale et r\u00e9sument les modifications techniques et les cons\u00e9quences pratiques.<\/p>\n","protected":false},"author":2371,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":3329,"display_name":"Erich Ettlin","first_name":"Erich","last_name":"Ettlin","description":"

Dipl. Steuerexperte und dipl. Wirtschaftspr\u00fcfer, BDO AG, St\u00e4nderat OW<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/03\/ettlin_erich-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/erich-ettlin\/"},{"ID":1415,"display_name":"Sandro Di Giulio","first_name":"Sandro","last_name":"Di Giulio","description":"

Dipl. Steuerexperte, Leiter Abteilung Private Client
\nServices (PCS), BDO AG, Luzern<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2026\/03\/digiulio_sandro-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/sandro-di-giulio\/"}],"related_sht_promodule":["Revue fiscale → Articles de fond<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\/shtpdf\/","language":"fr"},"sht_proarticle_category":[266],"sht_proarticle_tag":[],"class_list":["post-29356","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-articles-de-fond"],"acf":{"authors":[3329,1415]},"shp_steuerportal_must_use":{"translations":[{"id":29350,"link":"https:\/\/steuerportal.ch\/articles-specialises\/neues-kreisschreiben-nr-18a-der-estv-vom-22-12-2025\/","title":{"rendered":"Neues Kreisschreiben Nr. 18a der ESTV vom 22.12.2025"},"language":"de"},{"id":29356,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\/","title":{"rendered":"Nouvelle Circulaire n\u00b0 18a de l\u2019AFC du 22.12.2025"},"language":"fr"}]},"yoast_head":"\nNouvelle Circulaire n\u00b0 18a de l\u2019AFC du 22.12.2025 • 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\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle Circulaire n\u00b0 18a de l\u2019AFC du 22.12.2025 • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"La r\u00e9vision en profondeur de la circulaire n\u00b0 18 de l'AFC visait principalement \u00e0 mettre en \u0153uvre la motion Ettlin; d\u00e9sormais, les lacunes de cotisations survenues depuis 2025 dans la pr\u00e9voyance individuelle li\u00e9e peuvent \u00eatre combl\u00e9es a posteriori sous forme de rachats. Erich Ettlin et Sandro Di Giulio comparent la mise en \u0153uvre de la circulaire 18a, entr\u00e9e en vigueur le 1er janvier 2026, avec la motion initiale et r\u00e9sument les modifications techniques et les cons\u00e9quences pratiques.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-01T09:49:49+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=\"39 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\\\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\\\/\",\"name\":\"Nouvelle Circulaire n\u00b0 18a de l\u2019AFC du 22.12.2025 • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2026-04-01T22:49:00+00:00\",\"dateModified\":\"2026-05-01T09:49:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\\\/#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\":\"Nouvelle Circulaire n\u00b0 18a de l\u2019AFC du 22.12.2025\"}]},{\"@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":"Nouvelle Circulaire n\u00b0 18a de l\u2019AFC du 22.12.2025 • 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\/nouvelle-circulaire-n-18a-de-lafc-du-22-decembre-2025\/","og_locale":"fr_FR","og_type":"article","og_title":"Nouvelle Circulaire n\u00b0 18a de l\u2019AFC du 22.12.2025 • steuerportal.ch","og_description":"La r\u00e9vision en profondeur de la circulaire n\u00b0 18 de l'AFC visait principalement \u00e0 mettre en \u0153uvre la motion Ettlin; d\u00e9sormais, les lacunes de cotisations survenues depuis 2025 dans la pr\u00e9voyance individuelle li\u00e9e peuvent \u00eatre combl\u00e9es a posteriori sous forme de rachats. 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