{"id":4979,"date":"2017-05-01T16:36:09","date_gmt":"2017-05-01T14:36:09","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&#038;p=4979"},"modified":"2021-01-25T17:42:51","modified_gmt":"2021-01-25T16:42:51","slug":"plan-de-prevoyance-dun-independant-principe-de-collectivite-deductibilite-des-rachats-lpp-opp-2-lifd-lhid-vd","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/plan-de-prevoyance-dun-independant-principe-de-collectivite-deductibilite-des-rachats-lpp-opp-2-lifd-lhid-vd\/","title":{"rendered":"Plan de pr\u00e9voyance d\u2019un ind\u00e9pendant; principe de collectivit\u00e9; d\u00e9ductibilit\u00e9 des rachats (LPP; OPP 2; LIFD; LHID; VD)"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"<p>Selon la jurisprudence, le principe de collectivit&eacute; (ou encore de solidarit&eacute;) est respect&eacute; lorsque l&rsquo;ensemble des salari&eacute;s d&rsquo;une entreprise est inclus dans la pr&eacute;voyance professionnelle. Ce principe s&rsquo;accommode de l&rsquo;existence de plusieurs plans de pr&eacute;voyance &eacute;tablis en fonction de crit&egrave;res objectifs, notamment ceux d&eacute;crits &agrave; l&rsquo;art. 1c al. 1 OPP 2. Les dispositions r&eacute;glementaires doivent&hellip;<\/p>\n","protected":false},"author":448,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":74,"display_name":"Redaktion Steuer Revue","first_name":"","last_name":"","description":"","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2024\/11\/StP_Profilbild_RED_DE_quadratisch.jpg","organiser_data":{"public_organiser_name":"Redaktion Steuer Revue","public_organiser_page":false,"offer":"","location":"","preamble":"","public_organiser_logo":false},"url":"https:\/\/steuerportal.ch\/fr\/autoren\/redaktion-steuer-revue\/"}],"related_sht_promodule":["<a href=\"https:\/\/steuerportal.ch\/fachmodule\/steuerrevue\/rechtsprechung\/\">Steuer Revue &#8594; Rechtsprechung<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/plan-de-prevoyance-dun-independant-principe-de-collectivite-deductibilite-des-rachats-lpp-opp-2-lifd-lhid-vd\/shtpdf\/","language":"de"},"sht_proarticle_category":[19],"sht_proarticle_tag":[],"class_list":["post-4979","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-rechtsprechung"],"acf":{"authors":[74]},"shp_steuerportal_must_use":{"translations":[{"id":4979,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/plan-de-prevoyance-dun-independant-principe-de-collectivite-deductibilite-des-rachats-lpp-opp-2-lifd-lhid-vd\/","title":{"rendered":"Plan de pr\u00e9voyance d\u2019un ind\u00e9pendant; principe de collectivit\u00e9; d\u00e9ductibilit\u00e9 des rachats (LPP; OPP 2; LIFD; LHID; VD)"},"language":"de"}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Plan de pr\u00e9voyance d\u2019un ind\u00e9pendant; principe de collectivit\u00e9; d\u00e9ductibilit\u00e9 des rachats (LPP; OPP 2; LIFD; LHID; VD) &#8226; 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\/plan-de-prevoyance-dun-independant-principe-de-collectivite-deductibilite-des-rachats-lpp-opp-2-lifd-lhid-vd\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plan de pr\u00e9voyance d\u2019un ind\u00e9pendant; principe de collectivit\u00e9; d\u00e9ductibilit\u00e9 des rachats (LPP; OPP 2; LIFD; LHID; VD) &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Selon la jurisprudence, le principe de collectivit&eacute; (ou encore de solidarit&eacute;) est respect&eacute; lorsque l&rsquo;ensemble des salari&eacute;s d&rsquo;une entreprise est inclus dans la pr&eacute;voyance professionnelle. 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