{"id":6966,"date":"2024-01-17T16:37:50","date_gmt":"2024-01-17T15:37:50","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/6966\/"},"modified":"2024-03-12T10:19:33","modified_gmt":"2024-03-12T09:19:33","slug":"6966","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/it\/verifica\/6966\/","title":{"rendered":"Pr\u00e9voyance professionnelle : imposition et effets de p\u00e9voyance des prestations en capital des piliers 2 et 3a"},"content":{"rendered":"\n

Tandis que la p\u00e9riode ayant suivi l’introduction de la pr\u00e9voyance professionnelle obligatoire en 1985 a \u00e9t\u00e9 marqu\u00e9e par l’accumulation d\u2019avoirs, les ann\u00e9es \u00e0 venir seront, pour des raisons d\u00e9mographiques, de plus en plus plac\u00e9es sous le signe du versement des prestations. La question de savoir sous quelle forme ces prestations doivent \u00eatre fournies se pose donc avec de plus en plus d\u2019acuit\u00e9. Depuis 1995, le l\u00e9gislateur a \u00e9tendu les possibilit\u00e9s de retrait en capital. Si l’on consid\u00e8re tous les motifs reconnus par la loi pour le versement sous forme de capital (vieillesse, d\u00e9c\u00e8s, invalidit\u00e9, encouragement de la propri\u00e9t\u00e9 du logement, d\u00e9but d\u2019une activit\u00e9 lucrative ind\u00e9pendante, d\u00e9part d\u00e9finitif de Suisse, avoir de vieillesse inf\u00e9rieur \u00e0 une contribution annuelle), on constate que chaque ann\u00e9e, un tiers des prestations du deuxi\u00e8me pilier est vers\u00e9 sous forme de capital et deux tiers sous forme de rente. Les prestations du pilier 3a sont vers\u00e9es pratiquement exclusivement sous forme de capital.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[132],"audit_type":[133],"class_list":["post-6966","audit","type-audit","status-publish","hentry","audit_category-assicurazioni-sociali-e-previdenza-per-la-vecchiaia","audit_type-valutazione"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"2218"}],"audit_office":null,"audit_office_text":"","audit_date":"20040901","bgo":false,"keywords":"","audit_office_local":""},"yoast_head":"\nPr\u00e9voyance professionnelle : imposition et effets de p\u00e9voyance des prestations en capital des piliers 2 et 3a - Controllo federale delle finanze (CDF)<\/title>\n<meta name=\"description\" content=\"Pr\u00e9voyance professionnelle : imposition et effets de p\u00e9voyance des prestations en capital des piliers 2 et 3a\" \/>\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.efk.admin.ch\/it\/verifica\/6966\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e9voyance professionnelle : imposition et effets de p\u00e9voyance des prestations en capital des piliers 2 et 3a\" \/>\n<meta property=\"og:description\" content=\"Pr\u00e9voyance professionnelle : imposition et effets de p\u00e9voyance des prestations en capital des piliers 2 et 3a\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/it\/verifica\/6966\/\" \/>\n<meta property=\"og:site_name\" content=\"Controllo federale delle finanze (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-12T09:19:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/6966\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/6966\\\/\",\"name\":\"Pr\u00e9voyance professionnelle : imposition et effets de p\u00e9voyance des prestations en capital des piliers 2 et 3a - 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