{"id":239893,"date":"2025-01-15T09:20:58","date_gmt":"2025-01-15T08:20:58","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=239893"},"modified":"2026-01-20T12:23:06","modified_gmt":"2026-01-20T11:23:06","slug":"einkauf-3-saule-bis-2025","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/rachat-3eme-pilier-a-2025\/","title":{"rendered":"Eink\u00e4ufe in die 3. S\u00e4ule A ab 2025: Wie funktioniert das und welche Steuervorteile gibt es?"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856″ custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb 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Introduction<\/h2>\n

Composante cl\u00e9 du syst\u00e8me de pr\u00e9voyance vieillesse, le 3\u00e8me pilier A (ci-apr\u00e8s \u00ab 3a \u00bb) vise \u00e0 compl\u00e9ter la pr\u00e9voyance \u00e9tatique (1er pilier) et professionnelle (2\u00e8me pilier). Lorsqu\u2019un contribuable cotise dans le 3a, il est possible pour ce dernier de d\u00e9duire ces cotisations de son revenu imposable jusqu\u2019\u00e0 concurrence d\u2019un plafond annuel. En 2025, ce plafond se monte \u00e0 CHF 7’258.- pour les salari\u00e9s (\u00ab\u00a0petit\u00a0\u00bb 3a), respectivement CHF 36’288.- pour les ind\u00e9pendants non-affili\u00e9s \u00e0 une institution de pr\u00e9voyance 2\u00e8me pilier (\u00ab\u00a0grand\u00a0\u00bb 3a).<\/p>\n

\u00c0 partir du 1er janvier 2025, il existe la possibilit\u00e9 d’effectuer des rachats li\u00e9s \u00e0 votre 3a. Cela repr\u00e9sente une opportunit\u00e9 de maximiser les avantages fiscaux li\u00e9s \u00e0 cet instrument pour les personnes n\u2019ayant pas enti\u00e8rement cotis\u00e9.<\/p>\n

Dans cet article, on tentera de r\u00e9pondre aux principales interrogations li\u00e9es \u00e0 cette nouvelle version de l\u2019ordonnance l\u00e9gif\u00e9rant sur les d\u00e9ductions fiscales li\u00e9es au 3a(1)\u00a0 . On utilisera le terme \u00ab ann\u00e9e de r\u00e9f\u00e9rence \u00bb pour \u00e9voquer la p\u00e9riode rachet\u00e9e et \u00ab ann\u00e9e de rachat \u00bb pour \u00e9voquer l\u2019ann\u00e9e durant laquelle le paiement du rachat est effectu\u00e9.<\/p>\n

 <\/p>\n

Les principales interrogations li\u00e9es \u00e0 cette r\u00e9forme<\/h2>\n

 <\/p>\n

1. \u00c0 partir de quelle date les rachats deviennent-ils possibles ?<\/h3>\n

Les rachats sont possibles depuis l\u2019entr\u00e9e en vigueur de la version nouvelle de l\u2019ordonnance, soit pour les ann\u00e9es 2025 et suivantes. Si le contribuable n\u2019a pas enti\u00e8rement cotis\u00e9 pour une p\u00e9riode ant\u00e9rieure \u00e0 2025, le rachat n\u2019est pas possible (cf. exemple). En pratique, les premiers rachats seront donc possibles d\u00e8s 2026.<\/p>\n

2. Quel est le montant possible des rachats ?<\/h3>\n

Il est possible de racheter une ou plusieurs ann\u00e9es de r\u00e9f\u00e9rence lorsque la cotisation maximale durant celle-ci n\u2019a pas \u00e9t\u00e9 atteinte. Le montant du rachat correspond \u00e0 la diff\u00e9rence entre la cotisation maximale admissible de l\u2019ann\u00e9e de r\u00e9f\u00e9rence et la cotisation effectivement vers\u00e9e (cf. exemple).
En revanche, il est impossible de racheter une ann\u00e9e de r\u00e9f\u00e9rence sur plusieurs ann\u00e9es de rachat (pas de division du rachat).
Pour les ind\u00e9pendants qui ne poss\u00e8dent pas de 2e pilier, seul un montant \u00e9quivalant aux cotisations autoris\u00e9es pour un salari\u00e9 (\u00ab\u00a0petit\u00a0\u00bb 3a) est rachetable.<\/p>\n

3. Quelle est la date-limite pour effectuer un rachat ?<\/h3>\n

Vous pourrez effectuer des rachats de mani\u00e8re r\u00e9troactive jusqu’\u00e0 dix ans en arri\u00e8re. Tant que les dix ans de l\u2019entr\u00e9e en vigueur n’ont pas \u00e9t\u00e9 c\u00e9l\u00e9br\u00e9s, il ne sera possible de racheter qu’\u00e0 partir de l’ann\u00e9e 2025.<\/p>\n

4. Quelles sont les conditions pour pouvoir effectuer un rachat ?<\/h3>\n

i.Le contribuable doit avoir eu le droit de cotiser durant l\u2019ann\u00e9e de r\u00e9f\u00e9rence. Ce droit est valid\u00e9 s\u2019il a per\u00e7u un revenu soumis \u00e0 l\u2019AVS durant l\u2019ann\u00e9e de r\u00e9f\u00e9rence ;<\/p>\n

ii.Le contribuable doit avoir cotis\u00e9 enti\u00e8rement durant l\u2019ann\u00e9e de rachat avant de racheter l\u2019ann\u00e9e de r\u00e9f\u00e9rence (cf. exemple).<\/p>\n

5. Quid du traitement des personnes mari\u00e9es et des personnes proches de la retraite ?<\/h3>\n

Les couples mari\u00e9s et les partenaires enregistr\u00e9s pourront pr\u00e9tendre aux rachats pour chacun d\u2019entre eux, comme c\u2019est le cas pour les versements ordinaires.
Il reste possible de racheter jusqu\u2019\u00e0 5 ans au plus \u00e0 compter de l\u2019\u00e2ge ordinaire de la retraite AVS, pour autant que le contribuable poursuive une activit\u00e9 lucrative et n\u2019ait pas commenc\u00e9 \u00e0 percevoir des prestations de vieillesse du 3a.<\/p>\n

6. Quelle est la mani\u00e8re d\u2019effectuer un rachat ?<\/h3>\n

Une fois que le contribuable a d\u00e9termin\u00e9 qu\u2019il \u00e9tait en droit d\u2019effectuer un rachat et qu\u2019il souhaite effectuer celui-ci, il doit faire la demande par \u00e9crit (document sign\u00e9) \u00e0 l\u2019institution de pr\u00e9voyance en fournissant les \u00e9l\u00e9ments suivants :<\/p>\n

    \n
  1. Le montant du rachat demand\u00e9 ;<\/li>\n
  2. L\u2019ann\u00e9e qu\u2019il souhaite combler ;<\/li>\n
  3. Le montant effectivement vers\u00e9 durant l\u2019ann\u00e9e de r\u00e9f\u00e9rence ;<\/li>\n
  4. Une preuve du versement complet durant l\u2019ann\u00e9e de rachat.<\/li>\n<\/ol>\n

    Une fois ces conditions r\u00e9unies, le contribuable se verra autoriser le rachat par l\u2019institution de pr\u00e9voyance, qui lui fournira un justificatif afin de d\u00e9duire celui-ci lors de l\u2019\u00e9tablissement de sa d\u00e9claration d\u2019imp\u00f4t.<\/p>\n

     <\/p>\n

    Exemple pratique<\/h2>\n

    Julie est c\u00e9libataire et habite \u00e0 Lausanne. Son revenu net (avant d\u00e9duction du 3a) se monte \u00e0 CHF 150’000.-.
    Afin d\u2019optimiser sa fiscalit\u00e9, son conseiller lui a recommand\u00e9 de cotiser \u00e0 son 3a. Cependant, Julie a pr\u00e9f\u00e9r\u00e9 \u00e9conomiser pour s\u2019acheter un v\u00e9hicule \u00e9lectrique. Durant les ann\u00e9es 2025 \u00e0 2027, elle n\u2019a donc pas vers\u00e9 la cotisation maximale autoris\u00e9e sur son 3a. On peut r\u00e9sumer les cotisations 3a de Julie comme suit :<\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/01\/Rachats-3a-V5.png\u00a0\u00bb alt=\u00a0\u00bbGraphique nombres de frontaliers\u00a0\u00bb title_text=\u00a0\u00bbRachats 3a V5″ _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

    Julie souhaite effectuer un rachat 3\u00e8me pilier A durant l\u2019ann\u00e9e 2029. Quel est le montant de rachat le plus \u00e9lev\u00e9 possible ? Quelle \u00e9conomie fiscale obtient-elle avec ce rachat ?<\/h3>\n

    En premier lieu, pour pouvoir effectuer un rachat en 2029, Julie doit avoir cotiser le montant maximum durant l\u2019ann\u00e9e de rachat. En l\u2019esp\u00e8ce, elle remplit cette condition en ayant cotis\u00e9 les CHF 7’258.- n\u00e9cessaire.<\/p>\n

    Julie peut th\u00e9oriquement racheter jusqu\u2019\u00e0 10 ans avant l\u2019ann\u00e9e de rachat, soit th\u00e9oriquement jusqu\u2019\u00e0 l\u2019ann\u00e9e 2019. Cependant, il n\u2019est pas possible d\u2019effectuer un rachat avant l\u2019entr\u00e9e en vigueur de l\u2019ordonnance, soit 2025. Elle ne pourra donc pas racheter d\u2019ann\u00e9es avant 2025.<\/p>\n

    Le montant du rachat total en 2029 pour Julie peut se r\u00e9sumer ainsi :<\/p>\n

    a. 2025<\/strong> : 0.- car le rachat partiel de CHF 3’000.- d\u00e9j\u00e0 effectu\u00e9 lui fait perdre son droit \u00e0 un rachat compl\u00e9mentaire ;
    b. 2026<\/strong> : 5’258.- (7’258-2’000) ;
    c. 2027<\/strong> : 6\u2019000.- (7’258-1’258) ;
    d. 2028<\/strong> : 0.-, car le montant maximum de cotisation a d\u00e9j\u00e0 \u00e9t\u00e9 atteint.<\/p>\n

    Julie peut demander le rachat des ann\u00e9es 2026 et 2027 pour un montant total maximal de CHF 11’258.- (5’258.- + 6\u2019000.-). A sa guise, elle peut \u00e9galement demander un rachat d\u2019un montant plus faible (p.ex. uniquement les 5’258.- de 2026).<\/p>\n

    Dans sa demande, elle devra prouver qu\u2019elle a enti\u00e8rement cotis\u00e9 durant l\u2019ann\u00e9e 2029 et indiquer explicitement quelle ann\u00e9e elle souhaite racheter.<\/p>\n

    A titre de comparaison, les cotisations au 3a et les rachats y relatifs peuvent engendrer les \u00e9conomies fiscales suivantes en 2029 :<\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/01\/Rachats-3a-tableau-2.png\u00a0\u00bb alt=\u00a0\u00bbGraphique pr\u00e9l\u00e8vement obligatoire\u00a0\u00bb title_text=\u00a0\u00bbRachats 3a tableau 2″ _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]

    En versant la cotisation maximale autoris\u00e9e dans son 3a, Julie r\u00e9alise donc une \u00e9conomie fiscale de CHF 3’000.-. Si elle r\u00e9alise un versement suppl\u00e9mentaire en 2029 (rachat), sa facture d\u2019imp\u00f4ts sera diminu\u00e9e de CHF 7’500.- par rapport \u00e0 sa situation sans cotisation 3a et sans rachat.<\/p>\n

    Conclusion<\/h2>\n

    Nous pouvons r\u00e9sumer les points cl\u00e9s en lien avec le rachat dans le 3a comme suit :<\/p>\n

      \n
    • Il est possible d\u2019effectuer un rachat d\u2019une ann\u00e9e de r\u00e9f\u00e9rence uniquement lorsque la totalit\u00e9 de la cotisation de l\u2019ann\u00e9e de rachat a \u00e9t\u00e9 vers\u00e9e ;<\/li>\n
    • Si un rachat partiel d\u2019une ann\u00e9e de r\u00e9f\u00e9rence a \u00e9t\u00e9 effectu\u00e9, le solde ne peut plus \u00eatre rachet\u00e9 ;<\/li>\n
    • Les rachats peuvent \u00eatre effectu\u00e9s sur les 10 derni\u00e8res ann\u00e9es \u00e0 partir de 2025. De ce fait, les premiers rachats pourront \u00eatre effectu\u00e9s en 2026 ;<\/li>\n
    • Pour pouvoir obtenir le droit de racheter une ann\u00e9e de r\u00e9f\u00e9rence, le contribuable doit avoir per\u00e7u un revenu soumis \u00e0 l\u2019AVS durant cette p\u00e9riode ;<\/li>\n
    • Gr\u00e2ce \u00e0 ce nouvel \u00ab outil \u00bb, le contribuable peut donc optimiser et g\u00e9rer de mani\u00e8re plus flexible sa fiscalit\u00e9 et son \u00e9pargne.<\/li>\n<\/ul>[\/et_pb_text][et_pb_text ul_type=\u00a0\u00bbsquare\u00a0\u00bb ul_item_indent=\u00a0\u00bb40px\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#00418F\u00a0\u00bb text_font_size=\u00a0\u00bb14px\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

      Sources :<\/b><\/p>\n

        \n
      1. Ordonnance du 13 novembre 1985 sur les d\u00e9ductions admises fiscalement pour les cotisations vers\u00e9es \u00e0 des formes reconnues de pr\u00e9voyance (RS 831.461.3 \/ OPP 3), \u00e9tat au 1er janvier 2025.<\/li>\n
      2. En partant du principe que la d\u00e9duction maximale soit de CHF 7’258.- au petit 3a pour les ann\u00e9es 2026 \u00e0 2029.<\/li>\n<\/ol>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5″ _builder_version=\u00a0\u00bb4.25.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb z_index=\u00a0\u00bb1″ sticky_position=\u00a0\u00bbtop\u00a0\u00bb sticky_offset_top=\u00a0\u00bb150px\u00a0\u00bb sticky_limit_bottom=\u00a0\u00bbrow\u00a0\u00bb sticky_offset_surrounding=\u00a0\u00bboff\u00a0\u00bb sticky_position_tablet=\u00a0\u00bbnone\u00a0\u00bb sticky_position_phone=\u00a0\u00bbnone\u00a0\u00bb sticky_position_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzOTk2NyJ9fQ==@\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#FB0346″ button_bg_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb button_border_width=\u00a0\u00bb2px\u00a0\u00bb button_border_color=\u00a0\u00bb#FB0346″ button_border_radius=\u00a0\u00bb30px\u00a0\u00bb button_icon=\u00a0\u00bb$||divi||400″ custom_margin_tablet=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22button_text_color__hover%22%93}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#FB0346″ button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb button_text_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_text_color__hover=\u00a0\u00bb#ffffff\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″][\/et_pb_button][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

        Derni\u00e8res actualit\u00e9s<\/h2>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3″ include_categories=\u00a0\u00bb19″ show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856″ header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856″ custom_margin_tablet=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb22px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb1em||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1em||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb animation_duration=\u00a0\u00bb1100ms\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb60%\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856″ header_3_font_size=\u00a0\u00bb1.5em\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb||2vh||false|false\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

        Le d\u00e9partement fiscalit\u00e9 de Berney Associ\u00e9s se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toute question fiscale. N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/span><\/h3>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb18px\u00a0\u00bb button_bg_color=\u00a0\u00bb#FB0346″ button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb$||divi||400″ custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#002856″ button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"

        Ab 2025 er\u00f6ffnet der Einkauf in die 3. S\u00e4ule A neue Steuerm\u00f6glichkeiten. Profitieren Sie von zus\u00e4tzlichen Abz\u00fcgen, indem Sie Ihre Beitr\u00e4ge optimieren. Erfahren Sie mehr \u00fcber die Bedingungen, Betr\u00e4ge und Vorteile, die mit diesem neuen Vorsorgeinstrument verbunden sind.<\/p>","protected":false},"author":8,"featured_media":243625,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[155,156,158,157],"actualite-theme":[71],"class_list":["post-239893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fiscalite","tag-impots","tag-pilier-3a","tag-rachats","actualite-theme-fiscalite"],"acf":[],"yoast_head":"\nRachats dans le 3\u00e8me pilier A d\u00e8s 2025 : comment \u00e7a fonctionne et quels sont les avantages fiscaux ? - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les nouvelles possibilit\u00e9s de rachats dans le 3\u00e8me pilier A d\u00e8s 2025. 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