{"id":10095,"date":"2023-09-20T14:47:18","date_gmt":"2023-09-20T14:47:18","guid":{"rendered":"https:\/\/www.rothgygax.ch\/?p=10095"},"modified":"2023-05-09T15:09:55","modified_gmt":"2023-05-09T15:09:55","slug":"la-reforme-avs-2021-et-son-incidence-sur-les-avoirs-de-libre-passage","status":"publish","type":"post","link":"https:\/\/www.rothgygax.ch\/fr\/la-reforme-avs-2021-et-son-incidence-sur-les-avoirs-de-libre-passage\/","title":{"rendered":"La r\u00e9forme AVS 2021 et son incidence sur les avoirs de libre passage"},"content":{"rendered":"<p>Avec la r\u00e9forme AVS 2021, un traitement fiscal in\u00e9gal de longue date des avoirs et des prestations de libre passage du pilier 3a a \u00e9t\u00e9 corrig\u00e9.<\/p>\n<p>En principe, l\u2019avoir du pilier 3a et les avoirs de libre passage peuvent \u00eatre vers\u00e9s au plus t\u00f4t cinq ans avant et au plus tard cinq ans apr\u00e8s avoir atteint l\u2019\u00e2ge de la retraite. La diff\u00e9rence jusqu\u2019\u00e0 pr\u00e9sent \u00e9tait qu\u2019apr\u00e8s avoir atteint l\u2019\u00e2ge normal de la retraite, les avoirs de libre passage pouvaient \u00eatre maintenus ind\u00e9pendamment d\u2019un emploi existant, tandis que l\u2019avoir du pilier 3a devenait exigible lorsque l\u2019\u00e2ge normal de la retraite \u00e9tait atteint. Le versement de l\u2019argent du 3a ne peut \u00eatre diff\u00e9r\u00e9 que si vous pouvez prouver que vous exercez toujours une activit\u00e9 lucrative.<\/p>\n<p>Avec la r\u00e9forme AVS 2021, le report du versement des avoirs de libre passage apr\u00e8s avoir atteint l\u2019\u00e2ge normal de la retraite est d\u00e9sormais \u00e9galement li\u00e9 \u00e0 la condition d\u2019une activit\u00e9 lucrative existante. Cela signifie que seules les personnes qui continuent effectivement \u00e0 travailler peuvent d\u00e9sormais b\u00e9n\u00e9ficier des avantages fiscaux.<\/p>\n<h2>Quelles en sont les cons\u00e9quences?<\/h2>\n<ul>\n<li>Avec le versement diff\u00e9r\u00e9 des avoirs de libre passage, l\u2019optimisation fiscale pourrait \u00eatre poursuivie, puisque ni l\u2019imp\u00f4t sur le revenu ni l\u2019imp\u00f4t sur la fortune ne sont dus sur ces actifs.<\/li>\n<li>Gr\u00e2ce \u00e0 un pr\u00e9l\u00e8vement \u00e9chelonn\u00e9 des avoirs de libre passage, il a \u00e9galement \u00e9t\u00e9 possible de briser la progression de l\u2019imp\u00f4t sur les prestations en capital.<\/li>\n<\/ul>\n<h2>Attention au d\u00e9lai de blocage de 3\u00a0ans lors du versement des avoirs de libre passage<\/h2>\n<p>Apr\u00e8s un rachat LPP, l\u2019avoir de pr\u00e9voyance ne peut pas \u00eatre transf\u00e9r\u00e9 dans l\u2019avoir libre pendant 3\u00a0ans, sinon l\u2019administration fiscale compensera \u00e0 nouveau le rachat et l\u2019imposera correctement. Dans le pass\u00e9, certains fonds \u00e9taient plac\u00e9s sur des comptes de libre passage afin d\u2019\u00e9chapper \u00e0 cette p\u00e9riode de blocage.<\/p>\n<h2>Entr\u00e9e en vigueur<\/h2>\n<p>Ces dispositions devraient entrer en vigueur le 1er janvier 2024. Par cons\u00e9quent, nous vous conseillons fortement d\u2019inclure d\u00e8s aujourd\u2019hui ces nouvelles donn\u00e9es dans votre planification fiscale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avec la r\u00e9forme AVS 2021, un traitement fiscal in\u00e9gal de longue date des avoirs et des prestations de libre passage du pilier 3a a \u00e9t\u00e9 corrig\u00e9. En principe, l\u2019avoir du&#8230;<\/p>\n","protected":false},"author":3,"featured_media":10057,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[129,132,130],"tags":[],"class_list":["post-10095","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lpp","category-planification-de-la-retraite","category-planification-financiere"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>La r\u00e9forme AVS 2021 et son incidence sur les avoirs de libre passage - rothgygax<\/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:\/\/www.rothgygax.ch\/fr\/la-reforme-avs-2021-et-son-incidence-sur-les-avoirs-de-libre-passage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La r\u00e9forme AVS 2021 et son incidence sur les avoirs de libre passage\" \/>\n<meta property=\"og:description\" content=\"Avec la r\u00e9forme AVS 2021, un traitement fiscal in\u00e9gal de longue date des avoirs et des prestations de libre passage du pilier 3a a \u00e9t\u00e9 corrig\u00e9. 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