{"id":11356,"date":"2022-02-01T15:03:04","date_gmt":"2022-02-01T14:03:04","guid":{"rendered":"https:\/\/steuerportal.ch\/fachmodule\/prevoyance-et-impots\/saeule-3b\/"},"modified":"2025-01-15T10:58:30","modified_gmt":"2025-01-15T09:58:30","slug":"3e-pilier-b","status":"publish","type":"sht_promodule","link":"https:\/\/steuerportal.ch\/fr\/modules-specialises\/prevoyance-et-impots\/3e-pilier-b\/","title":{"rendered":"3e pilier B"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"c-prevoyance-individuelle\">C. Pr&eacute;voyance individuelle<\/h2><p>Tous les cas d&rsquo;application relatifs au pilier 3b<br>(C. Pr&eacute;voyance individuelle).<\/p><div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><h3 class=\"wp-block-heading\" id=\"Versement-de-la-prestation-d-assurance\">Versement de la prestation d&rsquo;assurance<\/h3><div class=\"wp-block-query alignfull is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-96bd1808 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-11964 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-3e-pilier-b sht_proarticle_category-saeule-3b sht_proarticle_tag-versement-de-la-prestation-d-assurance\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-2-1-1\/\" target=\"_self\">C.2.1.1<\/a><\/h2>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Assurance &agrave; prime unique financ&eacute;e par des capitaux &eacute;trangers &ndash; avance ou pr&ecirc;t sur police, int&eacute;r&ecirc;ts d&eacute;biteurs, imp&ocirc;t &eacute;lud&eacute;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-2-1-1\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-11968 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-3e-pilier-b sht_proarticle_category-saeule-3b sht_proarticle_tag-versement-de-la-prestation-d-assurance\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-2-1-2\/\" target=\"_self\">C.2.1.2<\/a><\/h2>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Assurance &agrave; prime unique financ&eacute;e par un emprunt &ndash; &eacute;vasion fiscale<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-2-1-2\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-27923 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-3e-pilier-b sht_proarticle_category-saeule-3b sht_proarticle_tag-versement-de-la-prestation-d-assurance\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-2-1-3\/\" target=\"_self\">C.2.1.3<\/a><\/h2>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">D&eacute;p&ocirc;ts de primes aupr&egrave;s de compagnies d&rsquo;assurance-vie<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-2-1-3\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-11972 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-3e-pilier-b sht_proarticle_category-saeule-3b sht_proarticle_tag-versement-de-la-prestation-d-assurance\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-2-2-1\/\" target=\"_self\">C.2.2.1<\/a><\/h2>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Imposition de rentes viag&egrave;res temporaires servies par une assurance dans le pilier 3b<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-2-2-1\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><\/ul>\n\n\n\n<\/div><div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div><h3 class=\"wp-block-heading\" id=\"Transformation\">Transformation<\/h3><div class=\"wp-block-query alignfull is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-96bd1808 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-11976 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-3e-pilier-b sht_proarticle_category-saeule-3b sht_proarticle_tag-transformation-reinvestissement\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-3-1-1\/\" target=\"_self\">C.3.1.1<\/a><\/h2>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Passage du pilier 3b au pilier 3a<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-3-1-1\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-11980 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-3e-pilier-b sht_proarticle_category-saeule-3b sht_proarticle_tag-transformation-reinvestissement\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-3-1-2\/\" target=\"_self\">C.3.1.2<\/a><\/h2>\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Passage du pilier 3a au pilier 3b<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/c-3-1-2\/\">En savoir plus<\/a><\/p><\/div><\/div>\n\n<\/li><\/ul>\n\n\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>C. Pr&eacute;voyance individuelle Tous les cas d&rsquo;application relatifs au pilier 3b(C. Pr&eacute;voyance individuelle). Versement de la prestation d&rsquo;assurance Transformation<\/p>\n","protected":false},"featured_media":0,"parent":7744,"menu_order":5,"template":"template-sht_promodule_2a_procategory.php","meta":{"_acf_changed":false},"class_list":["post-11356","sht_promodule","type-sht_promodule","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>3e pilier B &#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\/modules-specialises\/prevoyance-et-impots\/3e-pilier-b\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"3e pilier B &#8226; steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"C. 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