{"id":38512,"date":"2025-01-07T10:15:25","date_gmt":"2025-01-07T09:15:25","guid":{"rendered":"https:\/\/fidulex.ch\/?p=38512"},"modified":"2025-01-07T10:29:13","modified_gmt":"2025-01-07T09:29:13","slug":"withdrawal-epl-operation-and-conditions","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/withdrawal-epl-operation-and-conditions\/","title":{"rendered":"EPL withdrawal: How it works and conditions"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38512\" class=\"elementor elementor-38512\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a293dc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a293dc5\" 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-8417934\" data-id=\"8417934\" 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-bec1814 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bec1814\" 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\">An EPL withdrawal can be used to finance the purchase or renovation of a principal residence.<\/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\">An EPL withdrawal can also be used to repay a mortgage.<\/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\">Anyone affiliated to a pension fund can make an EPL withdrawal.<\/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\">EPL withdrawal can be requested up to 3 years before retirement age<\/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\">An EPL withdrawal can only be requested once every 5 years.<\/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-a3d0d81 elementor-widget elementor-widget-heading\" data-id=\"a3d0d81\" 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\">Introduction<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-853e33d elementor-widget elementor-widget-text-editor\" data-id=\"853e33d\" 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\">The Swiss pension system allows insured individuals to use their 2nd pillar savings to become owners of their primary residence. This mechanism, known as the <strong>EPL withdrawal<\/strong>, can be used to <strong>purchase<\/strong>, <strong>build<\/strong>, <strong>repay<\/strong> a mortgage, or fund renovations that would increase the property's value. This withdrawal, whether made in advance or as a pledge, is subject to legal criteria and can have tax implications as well as impacts on retirement 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-d0ffa03 elementor-widget elementor-widget-heading\" data-id=\"d0ffa03\" 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\">Legal Basis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41056ea elementor-widget elementor-widget-text-editor\" data-id=\"41056ea\" 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\">The EPL withdrawal is governed by several federal laws and regulations. First, Articles 30a to 30g of the <strong>Occupational Pension Act (LPP)<\/strong> define the permissible uses of pension funds for the acquisition or construction of housing, mortgage repayment, and renovation work.<\/p><p class=\"translation-block\">Next, the <strong>Ordinance on the Promotion of Home Ownership (OEPL)<\/strong> provides detailed regulations for EPL withdrawals. It defines the minimum amounts, the eligible forms of ownership, and the limitations based on age and type of request.<\/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-cf0ae85 elementor-widget elementor-widget-heading\" data-id=\"cf0ae85\" 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\">Conditions for EPL withdrawal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbd7f89 elementor-widget elementor-widget-text-editor\" data-id=\"dbd7f89\" 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\">To benefit from the <strong>EPL withdrawal<\/strong>, certain conditions must be met, particularly regarding the profile of the insured, the type of property, and the use of the withdrawn funds.<\/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-331b969 elementor-widget elementor-widget-heading\" data-id=\"331b969\" 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\">1. Membership of a pension fund<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1148e3b elementor-widget elementor-widget-text-editor\" data-id=\"1148e3b\" 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\">Naturally, the EPL withdrawal is reserved for people <strong>affiliated<\/strong> with an occupational pension fund, whether they are salaried employees contributing to the 2nd pillar or self-employed people who have opted for voluntary affiliation.<\/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-b020f86 elementor-widget elementor-widget-heading\" data-id=\"b020f86\" 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\">2. Meet age requirements<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ee0754 elementor-widget elementor-widget-text-editor\" data-id=\"7ee0754\" 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>Withdrawals can be made up to <strong>3 years<\/strong> before the legal retirement age. Men can therefore withdraw this money until they are 62, and women until they are 61.<\/p><p class=\"translation-block\">After age <strong>50<\/strong>, the maximum amount withdrawn is limited to half the vested termination benefit available at the time of the request, or the full vested termination benefit acquired at age 50, whichever is greater.<\/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-9f4f074 elementor-widget elementor-widget-heading\" data-id=\"9f4f074\" 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\">3. Obtain spouse's consent<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b9d230 elementor-widget elementor-widget-text-editor\" data-id=\"7b9d230\" 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\">Policyholders who are married or in a registered partnership must provide <strong>written authorization<\/strong>, with legalized signature, from their spouse or partner to claim an EPL withdrawal.<\/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-81788a7 elementor-widget elementor-widget-heading\" data-id=\"81788a7\" 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\">4. Meet the criteria for the type of accommodation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8041a69 elementor-widget elementor-widget-text-editor\" data-id=\"8041a69\" 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>Housing financed through an EPL withdrawal must be used as a <strong>main residence<\/strong> by the policyholder and his\/her family. This means that it is not possible to make a withdrawal for the acquisition of a second home or an investment property. This includes homes located in Switzerland or, in some cases, abroad (particularly for cross-border commuters).<\/p><p class=\"translation-block\">The property in question can be an <strong>apartment<\/strong> or a <strong>house<\/strong>, and the accepted forms of ownership are as follows:<\/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-bc39ada elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bc39ada\" 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\">Individual property<\/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\">Co-ownership (e.g. condominiums)<\/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\">Joint ownership with spouse or partner.<\/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\">Separate and permanent surface right<\/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-c9efed1 elementor-widget elementor-widget-heading\" data-id=\"c9efed1\" 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\">5. Respect criteria for use of funds<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7aee85e elementor-widget elementor-widget-text-editor\" data-id=\"7aee85e\" 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>Funds withdrawn must be used exclusively for one of the following purposes:<\/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-25da268 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"25da268\" 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>Buying or building a home:<\/b> Buying or building a house or apartment.<\/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>Paying off a mortgage<\/b> The withdrawal can be used to reduce or pay off an existing mortgage debt.<\/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>Carry out work that adds value:<\/b> Financing of renovation or improvement work, provided it increases the value of the property (maintenance work or external improvements such as swimming pools or garages are excluded).<\/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>Shareholdings :<\/b> Acquisition of shares in a housing cooperative or shares in a tenants' real estate company.<\/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-463aeda elementor-widget elementor-widget-heading\" data-id=\"463aeda\" 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\">6. Respect frequency and minimum amounts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b143fd elementor-widget elementor-widget-text-editor\" data-id=\"5b143fd\" 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\">An advance withdrawal can only be requested once every <strong>5 years<\/strong>, and the minimum amount for a withdrawal is set at <strong>CHF 20,000<\/strong>, except for certain participations (e.g., shares in a cooperative).<\/p><p>If redemptions have been made, it should be noted that the entire capital will be blocked for a period of <strong>3 years<\/strong>. It will therefore be impossible to make an EPL withdrawal. If a withdrawal is nevertheless made, no tax deduction can be granted, and any tax savings made at a later date will be reclaimed by the tax authorities.<\/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-48efc2f elementor-widget elementor-widget-heading\" data-id=\"48efc2f\" 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\">Impact of EPL withdrawal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db0c1a4 elementor-widget elementor-widget-text-editor\" data-id=\"db0c1a4\" 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>An EPL withdrawal enables you to use all or part of your 2nd pillar capital to finance a primary residence. However, this withdrawal has major implications for your tax and pension benefits, which need to be carefully assessed before applying.<\/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-0bf340f elementor-widget elementor-widget-heading\" data-id=\"0bf340f\" 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 an EPL withdrawal<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e342c4 elementor-widget elementor-widget-text-editor\" data-id=\"0e342c4\" 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\">The EPL withdrawal is treated as a capital benefit and is subject to separate taxation. The withdrawn amount is taxed as a pension capital benefit. This taxation is applied <strong>separately from other income<\/strong>, at a reduced rate that varies depending on the canton and the amount withdrawn.<\/p><p>If the insured resides abroad, or if the account to which the withdrawal is paid is abroad, a <strong>withholding tax<\/strong> is applied to the amount withdrawn. This rate depends on the country of residence and double-taxation agreements. If the withdrawal is subsequently repaid to the pension fund (e.g. after the sale of the property), the taxes paid can be reclaimed within a period of <strong>3 years<\/strong> by applying to the relevant tax authorities.<\/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-aad9c5a elementor-widget elementor-widget-heading\" data-id=\"aad9c5a\" 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\">Reduced pension benefits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b61c943 elementor-widget elementor-widget-text-editor\" data-id=\"b61c943\" 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 EPL withdrawal directly reduces the savings accumulated in the 2nd pillar, resulting in a reduction in future benefits.<\/p><p>First, a portion of the funds earmarked for retirement is used for the withdrawal, which <strong>reduces retirement savings<\/strong> and, consequently, the pensions received on retirement.<\/p><p>In accordance with the pension fund regulations, the <strong>death and disability benefits<\/strong> can also be reduced. Some institutions offer supplementary insurance to compensate for these losses, but this entails additional costs.<\/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-bf59fd1 elementor-widget elementor-widget-heading\" data-id=\"bf59fd1\" 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\">Obligation to repay in certain cases<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1b3b42 elementor-widget elementor-widget-text-editor\" data-id=\"f1b3b42\" 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>If the property financed with EPL funds is sold, the withdrawal must be repaid to the pension fund, unless the proceeds are reinvested in another principal residence within a period of <strong>2 years<\/strong>. If the property is transferred to a beneficiary (for example, a spouse or child), repayment is not required.<\/p><p class=\"translation-block\">Insured individuals can repay all or part of the withdrawal to their pension fund at any time before reaching retirement age. The minimum amount for a repayment is <strong>CHF 10,000<\/strong>, unless the remaining balance is lower.<\/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-a76acd1 elementor-widget elementor-widget-heading\" data-id=\"a76acd1\" 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\">Restriction of the right to alienate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c26ed13 elementor-widget elementor-widget-text-editor\" data-id=\"c26ed13\" 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\">When an EPL withdrawal is made, a <strong>restriction on the right to dispose<\/strong> is registered in the land registry to ensure the funds are used in accordance with pension objectives. This restriction is lifted upon full repayment of the funds, at retirement age, or in the event of another pension contingency (disability or death).<\/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-2c751fd elementor-widget elementor-widget-heading\" data-id=\"2c751fd\" 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-12b2e39 elementor-widget elementor-widget-toggle\" data-id=\"12b2e39\" 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-1961\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1961\" 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 an EPL withdrawal?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1961\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1961\"><p class=\"translation-block\">A <strong>EPL (Encouragement \u00e0 la Propri\u00e9t\u00e9 du Logement)<\/strong> withdrawal enables you to use all or part of your 2nd pillar savings to finance a main home, whether for its acquisition, construction, repayment of a mortgage or renovation work increasing the property's value.<\/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-1962\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1962\" 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 request an EPL withdrawal?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1962\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1962\"><p>Anyone affiliated to a pension fund (2nd pillar) can apply for an EPL withdrawal.<\/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-1963\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1963\" 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 uses are authorized for the funds?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1963\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1963\"><p>2nd pillar funds can be used for :<\/p><ul><li><strong>Buying or building<\/strong> a house or apartment.<\/li><li><strong>Refund<\/strong> an existing mortgage.<\/li><li><strong>Financing renovations<\/strong> or improvements that increase the value of the property.<\/li><li><strong>Buying shares<\/strong> in a housing cooperative or shares in tenant real estate companies.<\/li><\/ul><\/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-1964\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1964\" 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 the age limit for an EPL withdrawal?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1964\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1964\"><ul><li>EPL withdrawal can be requested up to <strong>3 years before retirement age<\/strong>.<\/li><li>After <strong>50 years<\/strong>, the maximum amount is limited to the greater of half the vested termination benefit or the amount vested at age 50.<\/li><\/ul><\/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-1965\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1965\" 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 are the minimum and maximum amounts?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1965\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1965\"><ul><li><strong>Minimum amount :<\/strong> CHF 20,000 (except for certain participations such as housing cooperatives).<\/li><li><strong>Maximum amount :<\/strong><ul><li>Before age 50: The entire available vested termination benefit.<\/li><li>After age 50: The greater of half the current benefit or the benefit earned at age 50.<\/li><\/ul><\/li><\/ul><\/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-1966\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1966\" 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\">Is it possible to repay an EPL withdrawal?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1966\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1966\"><p>Yes, all or part of the amount withdrawn can be refunded up to :<\/p><ul><li>Entitlement to retirement benefits.<\/li><li>The occurrence of an insured event (disability or death).<\/li><li>Cash payment of the termination benefit (e.g. in the event of permanent departure from Switzerland).<\/li><\/ul><p>\u00a0<\/p><p>The minimum amount for a refund is <strong>CHF 10,000<\/strong>, unless the remaining balance is less.<\/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 qu'un retrait EPL ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Un retrait <strong>EPL (Encouragement \\u00e0 la Propri\\u00e9t\\u00e9 du Logement)<\\\/strong> permet d\\u2019utiliser tout ou partie de l\\u2019\\u00e9pargne du 2\\u00e8me pilier pour financer un logement principal, que ce soit pour son acquisition, sa construction, le remboursement d\\u2019un pr\\u00eat hypoth\\u00e9caire ou des travaux de r\\u00e9novation augmentant la valeur du bien.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Qui peut demander un retrait EPL ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Toute personne affili\\u00e9e \\u00e0 une caisse de pr\\u00e9voyance (2\\u00e8me pilier) peut demander un retrait EPL.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels usages des fonds sont autoris\\u00e9s ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Les fonds du 2\\u00e8me pilier peuvent \\u00eatre utilis\\u00e9s pour :<\\\/p><ul><li><strong>Acheter ou construire<\\\/strong> une maison ou un appartement.<\\\/li><li><strong>Rembourser<\\\/strong> un pr\\u00eat hypoth\\u00e9caire existant.<\\\/li><li><strong>Financer des travaux<\\\/strong> de r\\u00e9novation ou d&rsquo;am\\u00e9lioration qui augmentent la valeur du bien.<\\\/li><li><strong>Acqu\\u00e9rir des parts sociales<\\\/strong> dans une coop\\u00e9rative d&rsquo;habitation ou des actions de soci\\u00e9t\\u00e9s immobili\\u00e8res de locataires.<\\\/li><\\\/ul>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quelle est la limite d'\\u00e2ge pour un retrait EPL ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<ul><li>Le retrait EPL peut \\u00eatre demand\\u00e9 jusqu\\u2019\\u00e0 <strong>3 ans avant l\\u2019\\u00e2ge de la retraite<\\\/strong>.<\\\/li><li>Apr\\u00e8s <strong>50 ans<\\\/strong>, le montant maximal est limit\\u00e9 (soit la moiti\\u00e9 de la prestation de libre passage disponible, soit le montant acquis \\u00e0 50 ans, selon le plus \\u00e9lev\\u00e9 des deux).<\\\/li><\\\/ul>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels sont les montants minimaux et maximaux ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<ul><li><strong>Montant minimal :<\\\/strong> CHF 20&rsquo;000 (except\\u00e9 pour certaines participations comme les coop\\u00e9ratives d\\u2019habitation).<\\\/li><li><strong>Montant maximal :<\\\/strong><ul><li>Avant 50 ans : La totalit\\u00e9 de la prestation de libre passage disponible.<\\\/li><li>Apr\\u00e8s 50 ans : Le montant le plus \\u00e9lev\\u00e9 entre la moiti\\u00e9 de la prestation actuelle ou celle acquise \\u00e0 l\\u2019\\u00e2ge de 50 ans.<\\\/li><\\\/ul><\\\/li><\\\/ul>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Est-il possible de rembourser un retrait EPL ?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Oui, tout ou partie du montant retir\\u00e9 peut \\u00eatre rembours\\u00e9 jusqu\\u2019\\u00e0 :<\\\/p><ul><li>La naissance du droit aux prestations de vieillesse.<\\\/li><li>La survenance d\\u2019un cas de pr\\u00e9voyance (invalidit\\u00e9 ou d\\u00e9c\\u00e8s).<\\\/li><li>Le paiement en esp\\u00e8ces de la prestation de sortie (par exemple, en cas de d\\u00e9part d\\u00e9finitif de Suisse).<\\\/li><\\\/ul><p>\\u00a0<\\\/p><p>Le montant minimal pour un remboursement est de <strong>CHF 10&rsquo;000<\\\/strong>, sauf si le solde restant est inf\\u00e9rieur.<\\\/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>The EPL (Encouragement \u00e0 la Propri\u00e9t\u00e9 du Logement) withdrawal allows insured persons to use their 2nd pillar savings to finance the acquisition or improvement of a main home. Find out more about the rules governing amounts, eligible uses and implications for future benefits.<\/p>","protected":false},"author":1,"featured_media":38514,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[59],"tags":[],"class_list":["post-38512","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\/38512","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=38512"}],"version-history":[{"count":7,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38512\/revisions"}],"predecessor-version":[{"id":38520,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/38512\/revisions\/38520"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/38514"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=38512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=38512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=38512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}