{"id":38478,"date":"2024-12-30T10:08:17","date_gmt":"2024-12-30T09:08:17","guid":{"rendered":"https:\/\/fidulex.ch\/?p=38478"},"modified":"2025-01-23T11:39:15","modified_gmt":"2025-01-23T10:39:15","slug":"pillar-3b-principles-and-tax-treatment","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/pillar-3b-principles-and-tax-treatment\/","title":{"rendered":"Pillar 3b: Principles and taxation"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38478\" class=\"elementor elementor-38478\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-554e5a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"554e5a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-305c96e\" data-id=\"305c96e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53c5ee0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"53c5ee0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Pillar 3b is free and flexible, with no contribution limits or restrictions on use.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">It is open to all, regardless of age or professional status.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">It offers less advantageous tax treatment than Pillar 3a.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The surrender value of Pillar 3b life insurance policies is taxed as a capital asset.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Lump-sum benefits are often tax-exempt if they meet the pension criteria.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af61c76 elementor-widget elementor-widget-heading\" data-id=\"af61c76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is Pillar 3b?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d459b0 elementor-widget elementor-widget-text-editor\" data-id=\"0d459b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">In Switzerland, the pension system is based on <strong>three pillars<\/strong>. While the <strong><a href=\"https:\/\/fidulex.ch\/en\/how-the-swiss-3rd-pillar-works-2\/\" target=\"_self\">pillar 3a<\/a><\/strong>, or tied pension, is strictly regulated and provides significant tax benefits, pillar 3b offers a more <strong>flexible<\/strong> alternative that is accessible to everyone, without specific age or professional status limitations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33fecf5 elementor-widget elementor-widget-heading\" data-id=\"33fecf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who can benefit?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e9590 elementor-widget elementor-widget-text-editor\" data-id=\"e3e9590\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Pillar 3b is open to anyone residing in Switzerland. It is suitable for <strong>employees<\/strong>, <strong>self-employed individuals<\/strong>, and people <strong>without gainful employment<\/strong>, unlike pillar 3a (tied pension), which requires the policyholder to engage in gainful activity subject to AVS contributions or receive benefits from <strong><a href=\"https:\/\/fidulex.ch\/en\/the-right-to-unemployment-in-switzerland\/\" target=\"_self\">unemployment insurance<\/a><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90598fc elementor-widget elementor-widget-heading\" data-id=\"90598fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What forms of investment are possible in a 3b pillar?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-668b7f4 elementor-widget elementor-widget-text-editor\" data-id=\"668b7f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The free pension plan (pillar 3b) includes all forms of assets accumulated outside the 1st and 2nd pillars and pillar 3a. It offers a wide <strong>freedom<\/strong> and flexibility in savings and investment instruments, meeting a wide range of needs such as preparing for retirement, building wealth or protecting the family.<\/p><p class=\"translation-block\">From this perspective, assets such as a <strong>property<\/strong>, valuable <strong>jewelry<\/strong>, or works of art can be considered part of free pension planning.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c19b390 elementor-widget elementor-widget-heading\" data-id=\"c19b390\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Savings and private accounts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6aa1d5 elementor-widget elementor-widget-text-editor\" data-id=\"b6aa1d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Traditional bank accounts are the simplest and most accessible form of free pension planning. While they provide high <strong>security<\/strong> and immediate <strong>liquidity<\/strong>, their returns are generally <strong>low<\/strong>. They are best suited for short-term savings or maintaining an emergency fund.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76f52c0 elementor-widget elementor-widget-heading\" data-id=\"76f52c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Bonds<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19c6efb elementor-widget elementor-widget-text-editor\" data-id=\"19c6efb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bonds, whether government or corporate, generate stable income from <strong>interest<\/strong>. They present limited risk compared with equities, although their performance may be affected by interest rate and market trends.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e58ad8 elementor-widget elementor-widget-heading\" data-id=\"6e58ad8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Stocks<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eca802a elementor-widget elementor-widget-text-editor\" data-id=\"eca802a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Stocks allow direct investment in companies, offering the potential for <strong>high returns<\/strong> over the long term, but with greater <strong>risk<\/strong>. They are suitable for investors aiming to maximize gains while accepting market volatility.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e27b3c elementor-widget elementor-widget-heading\" data-id=\"0e27b3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Investment funds<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-813ae76 elementor-widget elementor-widget-text-editor\" data-id=\"813ae76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Investment funds pool diversified investments in stocks, bonds, or other financial instruments. They provide <strong>professional management<\/strong> and distributed risk, making them appealing to investors seeking a balance between <strong>returns<\/strong> and <strong>security<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9dca64e elementor-widget elementor-widget-heading\" data-id=\"9dca64e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Structured products<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cd7a3d elementor-widget elementor-widget-text-editor\" data-id=\"7cd7a3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">These financial instruments combine multiple assets or strategies to deliver optimized returns or partial protection against losses. They are suitable for <strong>experienced<\/strong> investors looking to diversify their portfolios with tailored solutions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdec574 elementor-widget elementor-widget-heading\" data-id=\"fdec574\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Insurance policies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b77f285 elementor-widget elementor-widget-text-editor\" data-id=\"b77f285\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Life insurance policies (mixed or pure risk) combine <strong>financial protection<\/strong> with <strong>savings<\/strong>. They provide coverage in case of death or disability while allowing the accumulation of <strong>capital<\/strong> for retirement or other projects. They are particularly suitable for families seeking to ensure financial support for their loved ones.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c09004b elementor-widget elementor-widget-heading\" data-id=\"c09004b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pillar 3a taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8a236b elementor-widget elementor-widget-text-editor\" data-id=\"f8a236b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Within the framework of Pillar 3b, only <strong>life insurance<\/strong> offer tax advantages. Subscribers can benefit from certain income tax advantages, enabling them to reduce their tax burden under certain conditions.<\/p><p>The rules for taxing Pillar 3b products have been harmonized at federal and cantonal level thanks to the <strong>LIFD<\/strong> (Federal Law on Direct Federal Taxation) and the <strong>LHID<\/strong> (Law on the harmonization of direct taxes).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13063c3 elementor-widget elementor-widget-heading\" data-id=\"13063c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Deductibility of life insurance premiums<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3d2c47 elementor-widget elementor-widget-text-editor\" data-id=\"f3d2c47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In some Swiss cantons, Pillar 3b life insurance premiums can be deducted from taxable income. In Geneva in 2025, contributions can be deducted up to a maximum of:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f6ddea elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2f6ddea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>CHF 2,200<\/b> per year for a single person<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b> CHF 4,400<\/b> for a person without 2nd pillar or 3rd pillar A<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>CHF 3,300<\/b> for a married couple affiliated to a pension fund<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>CHF 4'950<\/b> if one of the two does not contribute to the 2nd pillar or a 3rd pillar A<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>CHF 6,600<\/b> if both do not contribute to a 2nd or 3rd pillar 3A plan<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94622bb elementor-widget elementor-widget-text-editor\" data-id=\"94622bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>There are also additional deductions for children:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a48c446 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a48c446\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>CHF 900<\/b> in addition for parents affiliated to a pension fund<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b> CHF 1,350<\/b> if one of the two does not contribute to a Pillar 2 or Pillar 3 A plan<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>CHF 1'800<\/b> if both do not contribute to a 2nd or 3rd pillar 3A plan<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1a9563 elementor-widget elementor-widget-text-editor\" data-id=\"e1a9563\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Other cantons do not allow life insurance premiums to be deducted under pillar 3b. This is the case in the canton of Vaud, for example.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-058049a elementor-widget elementor-widget-heading\" data-id=\"058049a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taxation of lump-sum insurance benefits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-647c6df elementor-widget elementor-widget-text-editor\" data-id=\"647c6df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Capital-building insurance combines a long-term savings component with coverage against risks such as death or disability. These products can be taken out as <strong>pure savings insurance<\/strong>, which includes only a savings component, or as <strong>mixed insurance<\/strong>, which integrates both savings and death coverage. When a contract reaches its <strong>maturity<\/strong> or is redeemed, the accumulated capital is paid out to the policyholder or their beneficiaries.<\/p><p class=\"translation-block\">In terms of taxation, <strong>capital benefits<\/strong> from these insurance policies are generally exempt from income tax, provided certain conditions are met. These conditions include that the insurance must be funded through <strong>periodic premiums<\/strong>, the contract must have been signed before the policyholder's <strong>66th<\/strong> birthday, and it must have a minimum duration of <strong>5 years<\/strong>.<\/p><p>In addition, the insurance must expire after the <strong>60th<\/strong> birthday. If these conditions are met, the <strong>realized gain<\/strong> is not subject to income tax. If these criteria are not met, gains realized on the contract are subject to income tax like any other income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d579ae4 elementor-widget elementor-widget-heading\" data-id=\"d579ae4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Lump-sum benefits and annuities from pure risk insurance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71d7621 elementor-widget elementor-widget-text-editor\" data-id=\"71d7621\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Pure risk insurance focuses exclusively on covering risks such as death or disability and does not include a savings component. In this case, the <strong>benefits paid<\/strong> upon the occurrence of the insured risk (death or disability), as well as annuities, are fully taxed as <strong>income<\/strong>. Similarly, any <strong>surplus<\/strong> or bonus accompanying these benefits is also subject to income tax.<\/p><p class=\"translation-block\">Capital benefits received following an insured event are taxed according to the <strong>pension rate<\/strong>, which is a <strong>reduced rate<\/strong> applied separately from other income. This provides beneficiaries with more favorable tax treatment for these benefits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca3002c elementor-widget elementor-widget-heading\" data-id=\"ca3002c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Lump-sum benefits and annuities from pure risk insurance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da24f94 elementor-widget elementor-widget-text-editor\" data-id=\"da24f94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Old-age insurance and life annuities provide the insured with a regular income until death, or for the duration of the contract. They may include a <strong>return capital<\/strong> in the event of death, paid to the beneficiaries.<\/p><p>Periodic annuities and surpluses are subject to income tax, often at a reduced rate depending on the canton. Restitution capital may be subject to inheritance tax, except in certain cantons such as Schwyz and Obwalden. Capital benefits are generally partially tax-exempt, with taxation limited to <strong>40 %<\/strong> at federal and cantonal level, subject to specific cantonal rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7eb796 elementor-widget elementor-widget-heading\" data-id=\"d7eb796\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Earnings and cash surrender value<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f985989 elementor-widget elementor-widget-text-editor\" data-id=\"f985989\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\"><strong>Gains<\/strong> (interest, premiums, surpluses) remain <strong>tax-exempt<\/strong> as long as the insurance contract is active. However, if the insurance is redeemable, its value is subject to <strong>wealth tax<\/strong> throughout the duration of the contract.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-327cda0 elementor-widget elementor-widget-heading\" data-id=\"327cda0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Capitalization contracts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24c4d8f elementor-widget elementor-widget-text-editor\" data-id=\"24c4d8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">From a tax perspective, capitalization contracts do not offer the same benefits as pillar 3b products, although they are often used as a free pension planning tool. The <strong>interest gains<\/strong> generated by the capital are subject to <strong>income tax<\/strong>, while the <strong>contract value<\/strong> is included in the assessment for <strong>wealth tax<\/strong>.<\/p><p class=\"translation-block\">On the other hand, the <strong>repayment portion<\/strong> of the capital remains tax-exempt. These features make capitalization contracts a tax-neutral investment option, suitable for people looking to plan their savings over the medium to long term.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7760c30 elementor-widget elementor-widget-heading\" data-id=\"7760c30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b5e661 elementor-widget elementor-widget-toggle\" data-id=\"0b5e661\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1191\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1191\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is Pillar 3b?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1191\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1191\"><p>Pillar 3b is a free and flexible pension solution in Switzerland, allowing you to save or invest without contribution limits or restrictions on use.<\/p><p>It complements the 1st and 2\u1d49 pillars, as well as pillar 3a, and can include a variety of products such as life insurance, savings accounts, or investment funds.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1192\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1192\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Who can subscribe to Pillar 3b?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1192\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1192\"><p>All Swiss residents can take out a Pillar 3b, regardless of age, professional status or income. It is available to salaried employees, the self-employed and those not in gainful employment.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1193\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1193\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Are there any tax advantages to Pillar 3b?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1193\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1193\"><p>The tax benefits of Pillar 3b are limited. Unlike Pillar 3a, premiums are not tax-deductible, except in certain cantons such as Geneva.<\/p><p>However, gains generated by contracts (interest, surpluses) are tax-exempt for the duration of the contract. The surrender value of life insurance policies is subject to wealth tax.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1194\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1194\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can Pillar 3b funds be withdrawn at any time?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1194\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1194\"><p class=\"translation-block\">Yes, Pillar 3b funds can be withdrawn <strong>at any time<\/strong>, depending on the conditions of the product taken out (for example, endowment life insurance may have restrictions linked to the term of the contract).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1195\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1195\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Are lump-sum benefits taxed?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1195\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1195\"><p class=\"translation-block\">Lump-sum Pillar 3b benefits are often exempt from <strong>income tax<\/strong> if they meet the criteria for individual pension provision (minimum contract duration, maturity after age 60, etc.).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Qu\\u2019est-ce que le pilier 3b ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Le pilier 3b est une solution de pr\\u00e9voyance libre et flexible en Suisse, permettant d\\u2019\\u00e9pargner ou d\\u2019investir sans plafonds de cotisation ni restrictions d\\u2019utilisation.<\\\/p><p>Il compl\\u00e8te les 1er et 2\\u1d49 piliers, ainsi que le pilier 3a, et peut inclure des produits vari\\u00e9s comme des assurances-vie, des comptes d\\u2019\\u00e9pargne, ou des fonds d\\u2019investissement.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Qui peut souscrire au pilier 3b ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Tous les r\\u00e9sidents suisses peuvent souscrire un pilier 3b, ind\\u00e9pendamment de l\\u2019\\u00e2ge, du statut professionnel ou du revenu. Il est accessible aussi bien aux salari\\u00e9s qu\\u2019aux ind\\u00e9pendants ou aux personnes sans activit\\u00e9 lucrative.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Le pilier 3b offre-t-il des avantages fiscaux ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Les avantages fiscaux du pilier 3b sont limit\\u00e9s. Contrairement au pilier 3a, les primes ne sont pas d\\u00e9ductibles des revenus imposables, sauf dans certains cantons comme Gen\\u00e8ve.<\\\/p><p>Cependant, les gains g\\u00e9n\\u00e9r\\u00e9s par les contrats (int\\u00e9r\\u00eats, exc\\u00e9dents) sont exon\\u00e9r\\u00e9s d\\u2019imp\\u00f4t pendant leur dur\\u00e9e. La valeur de rachat des assurances-vie est soumise \\u00e0 l\\u2019imp\\u00f4t sur la fortune.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Peut-on retirer les fonds du pilier 3b \\u00e0 tout moment ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Oui, les fonds du pilier 3b peuvent \\u00eatre retir\\u00e9s <strong>\\u00e0 tout moment<\\\/strong>, en fonction des conditions du produit souscrit (par exemple, une assurance-vie mixte peut avoir des restrictions li\\u00e9es \\u00e0 la dur\\u00e9e du contrat).<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Les prestations en capital sont-elles impos\\u00e9es ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Les prestations en capital issues du pilier 3b sont souvent exon\\u00e9r\\u00e9es d\\u2019<strong>imp\\u00f4t sur le revenu<\\\/strong> si elles remplissent les crit\\u00e8res de pr\\u00e9voyance individuelle (dur\\u00e9e minimale du contrat, \\u00e9ch\\u00e9ance apr\\u00e8s 60 ans, etc.).<\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>In Switzerland, Pillar 3b is a flexible solution for saving for a variety of purposes, such as retirement, family protection or property purchase. Find out more about how Pillar 3b works, how it differs from Pillar 3a, and its tax treatment.<\/p>","protected":false},"author":1,"featured_media":38481,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[59],"tags":[],"class_list":["post-38478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prevoyance"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38478","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=38478"}],"version-history":[{"count":16,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38478\/revisions"}],"predecessor-version":[{"id":38553,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38478\/revisions\/38553"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/38481"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=38478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=38478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=38478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}