{"id":39572,"date":"2025-06-16T15:06:51","date_gmt":"2025-06-16T13:06:51","guid":{"rendered":"https:\/\/fidulex.ch\/?p=39572"},"modified":"2025-06-16T15:15:21","modified_gmt":"2025-06-16T13:15:21","slug":"life-annuity-taxation-in-2025-what-will-change","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/limposition-des-rentes-viageres-en-2025-ce-qui-change\/","title":{"rendered":"Taxation of Life Annuities in 2025: What Will Change?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"39572\" class=\"elementor elementor-39572\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-247f9e93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"247f9e93\" 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-65b3180d\" data-id=\"65b3180d\" 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-7c5a2b04 elementor-widget elementor-widget-heading\" data-id=\"7c5a2b04\" 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\">Pourquoi une nouvelle imposition des rentes viag\u00e8res ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dea728f elementor-widget elementor-widget-text-editor\" data-id=\"3dea728f\" 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>Avant la <a href=\"https:\/\/www.news.admin.ch\/fr\/nsb?id=92655\" target=\"_blank\" rel=\"noopener\">nouvelle loi sur l&rsquo;imposition des rentes viag\u00e8res<\/a>, <strong>40%<\/strong> de la rente \u00e9tait consid\u00e9r\u00e9e comme un <strong>revenu imposable<\/strong>. Cette r\u00e8gle s&rsquo;appliquait \u00e0 toutes les rentes viag\u00e8res, peu importe leur montant. Une motion a \u00e9t\u00e9 propos\u00e9e en 2022 pour changer cette loi, que beaucoup voyaient comme peu adapt\u00e9e car l&rsquo;imposition actuelle \u00e9tait trop \u00e9lev\u00e9e et inadapt\u00e9e au contexte fiscal actuel.<\/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-46b1f03c elementor-widget elementor-widget-heading\" data-id=\"46b1f03c\" 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\">Rentes viag\u00e8res : D\u00e9finition<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77fcbb54 elementor-widget elementor-widget-text-editor\" data-id=\"77fcbb54\" 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>La <strong>rente viag\u00e8re<\/strong> est une assurance, vers\u00e9e pendant un certain temps ou jusqu&rsquo;\u00e0 votre d\u00e9c\u00e8s. Pour \u00e9tablir des rentes viag\u00e8res, il faudra vous adresser \u00e0 un fournisseur de ce type de rentes. Le but des rentes viag\u00e8res est de compl\u00e9ter le 1er et 2\u00e8me piliers, afin d&rsquo;offrir un niveau de vie stable \u00e0 <strong><a href=\"https:\/\/fidulex.ch\/lage-de-la-retraite-en-suisse-enjeux-et-evolution\/\">l&rsquo;\u00e2ge de la retraite<\/a><\/strong>.<\/p><p>Pour constituer ces rentes, il faudra faire appel \u00e0 un prestataire, chez qui vous verserez un capital sous la forme d&rsquo;une somme unique ou de versements r\u00e9guliers. Le montant de rente que vous pouvez recevoir d\u00e9pend de plusieurs facteurs, comme :\u00a0<\/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-b644256 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b644256\" 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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewBox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">L'\u00e2ge (plus vous \u00eates \u00e2g\u00e9, plus la rente est importante)<\/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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewBox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le montant vers\u00e9 initialement<\/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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewBox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Les indemnit\u00e9s choisies<\/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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewBox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Votre fournisseur de prestations (certains prestataires peuvent verser des montants plus \u00e9lev\u00e9s)<\/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-11dab199 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"11dab199\" 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-Document-Search\"><\/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\">Quand on dit qu'une rente d\u00e9passe le montant garanti, on entend par l\u00e0 qu'elle rapporte plus que pr\u00e9vu initialement.<\/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-3272f2c3 elementor-widget elementor-widget-heading\" data-id=\"3272f2c3\" 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\">La nouvelle imposition des rentes viag\u00e8res<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92e202e elementor-widget elementor-widget-text-editor\" data-id=\"92e202e\" 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>Selon la nouvelle loi sur l&rsquo;imposition des rentes viag\u00e8res, la part de la rente imposable d\u00e9pendra maintenant du type de contrat choisi. Cela d\u00e9pendra aussi du taux d&rsquo;int\u00e9r\u00eat officiel fix\u00e9 par l&rsquo;Autorit\u00e9 f\u00e9d\u00e9rale de surveillance des march\u00e9s financiers (FINMA). Si la rente d\u00e9passe ce montant, une part suppl\u00e9mentaire sera impos\u00e9e \u00e0<strong> 70%<\/strong>.<\/p><p>Pour les rentes viag\u00e8res qui viennent de contrats priv\u00e9s (hors assurances) ou de l&rsquo;\u00e9tranger : l\u2019imp\u00f4t sera bas\u00e9 sur le rendement moyen des emprunts de la Conf\u00e9d\u00e9ration suisse \u00e0 10 ans (un indicateur financier officiel).<\/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-55fee6c3 elementor-widget elementor-widget-heading\" data-id=\"55fee6c3\" 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\">Cons\u00e9quences de la nouvelle imposition des rentes viag\u00e8res<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d5cfc13 elementor-widget elementor-widget-heading\" data-id=\"1d5cfc13\" 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\">Diminution de la part imposable<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16d646a9 elementor-widget elementor-widget-text-editor\" data-id=\"16d646a9\" 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=\"my-0\">Les rentiers dont le rendement est faible verront leur part imposable diminuer, ce qui r\u00e9duit leur charge fiscale. La fiscalit\u00e9 va s&rsquo;adapter plus justement \u00e0 la situation individuellede chacun.<\/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-18d57219 elementor-widget elementor-widget-heading\" data-id=\"18d57219\" 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\">Contr\u00f4les renforc\u00e9s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-436f0021 elementor-widget elementor-widget-text-editor\" data-id=\"436f0021\" 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>La r\u00e9forme sur l&rsquo;imposition des rentes viag\u00e8res pr\u00e9voit aussi des contr\u00f4les renforc\u00e9s. Les compagnies d&rsquo;assurance devront annoncer automatiquement les rentes vers\u00e9es aux autorit\u00e9s fiscales via l\u2019administration f\u00e9d\u00e9rale des contributions, ce qui permettra aux cantons auront un meilleur contr\u00f4le en ce qui concerne la v\u00e9rification des d\u00e9clarations d&rsquo;imp\u00f4t.<\/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-220738fd elementor-widget elementor-widget-heading\" data-id=\"220738fd\" 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\">Impact sur les successions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e3b5c9 elementor-widget elementor-widget-text-editor\" data-id=\"8e3b5c9\" 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>Un autre changement affectant les cantons concerne ceux qui taxent les successions et autres h\u00e9ritages, qui seront peut-\u00eatre amen\u00e9s \u00e0 modifier leurs lois pour tenir compte de la r\u00e9forme sur les rentes viag\u00e8res.<\/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-35d04d5 elementor-widget elementor-widget-heading\" data-id=\"35d04d5\" 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\">Conseils pour optimiser la fiscalit\u00e9 de vos rentes viag\u00e8res<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e3a0bdf elementor-widget elementor-widget-text-editor\" data-id=\"2e3a0bdf\" 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>Pour optimiser au mieux votre fiscalit\u00e9, faites des comparaisons entre diff\u00e9rentes offres de rentes viag\u00e8res. En effet, les conditions varient selon la compagnie d&rsquo;assurance que vous choisissez, comme :\u00a0<\/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-f3e27ff elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f3e27ff\" 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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewBox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le taux de conversion<\/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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewBox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Options de restitution<\/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<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ba70b1c4-5bae-4555-bc07-a843f0555fc7\" data-name=\"Layer 1\" viewBox=\"0 0 32.979 32\"><g id=\"b56c1629-3605-49a6-a5a2-6e0ad1366455\" data-name=\"Page-1\"><g id=\"b672b96b-826c-4d33-a4d3-1399b300653f\" data-name=\"Homepage\"><g id=\"ba7d1b89-bd75-4e14-908f-0f1da3ccafb5\" data-name=\"Section-2\"><g id=\"ec5a0e1c-5428-4b9d-a5e5-e88cfab1314c\" data-name=\"Group-14\"><g id=\"bbdb9cc5-333a-42d8-a01d-00241f0ac5b5\" data-name=\"checked\"><path id=\"b7a04dda-4f32-4d1e-b028-755732165484\" data-name=\"Path\" d=\"M32.6244,1.0123A1.2067,1.2067,0,0,0,30.9076,1.01L15.3627,18.009l-3.9646-4.0539a1.2074,1.2074,0,0,0-1.7156-.0715,1.2318,1.2318,0,0,0-.0708,1.73l4.82,4.991A1.2083,1.2083,0,0,0,15.3,21l.026,0a1.2107,1.2107,0,0,0,.8572-.3571L32.6221,2.7441A1.2317,1.2317,0,0,0,32.6244,1.0123Z\"><\/path><path id=\"f50529a8-5597-4376-bdaf-5cbaa66b1afb\" data-name=\"Path\" d=\"M30.7939,14.7939A1.206,1.206,0,0,0,29.5879,16,13.5879,13.5879,0,1,1,16,2.4121,1.2061,1.2061,0,1,0,16,0,16,16,0,1,0,32,16,1.206,1.206,0,0,0,30.7939,14.7939Z\"><\/path><\/g><\/g><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Frais<\/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-43c632d1 elementor-widget elementor-widget-heading\" data-id=\"43c632d1\" 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\">Choix de la rente<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf1bb44 elementor-widget elementor-widget-text-editor\" data-id=\"4cf1bb44\" 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>Choisissez le bon type de rente selon votre situation familiale ainsi que vos besoins. Il existe par exemple une rente viag\u00e8re sur une t\u00eate (si vous \u00eates c\u00e9libataire) ou sur 2 t\u00eates (dans le cas du d\u00e9c\u00e8s du 1er conjoint, le survivant sera b\u00e9n\u00e9ficiaire de la rente).<\/p><p>Un autre type de rente appel\u00e9 \u00ab\u00a0rente viag\u00e8re diff\u00e9r\u00e9e\u00a0\u00bb peut aussi \u00eatre souscrite. La rente sera alors vers\u00e9e \u00e0 une date de votre choix et du choix de l&rsquo;assureur. Cela s&rsquo;apparente au 3\u00e8me pilier.<\/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-6fde6eb7 elementor-widget elementor-widget-heading\" data-id=\"6fde6eb7\" 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\">Questions fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-120ebcd5 elementor-widget elementor-widget-toggle\" data-id=\"120ebcd5\" 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-3021\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3021\" 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\">Qu\u2019est-ce qu\u2019une rente viag\u00e8re en Suisse ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3021\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3021\"><p>Une rente viag\u00e8re est une forme d\u2019assurance qui vous verse un revenu r\u00e9gulier pendant un certain temps ou jusqu\u2019\u00e0 votre d\u00e9c\u00e8s. Elle permet de compl\u00e9ter les 1er et 2\u00e8me piliers pour maintenir un niveau de vie stable \u00e0 la retraite.<\/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-3022\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3022\" 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\">Pourquoi souscrire une rente viag\u00e8re pour compl\u00e9ter sa retraite ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3022\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3022\"><p>Souscrire une rente viag\u00e8re permet de s\u00e9curiser un revenu suppl\u00e9mentaire pour la retraite, en plus des prestations de l\u2019AVS (1er pilier) et de la pr\u00e9voyance professionnelle (2\u00e8me pilier).<\/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-3023\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-3023\" 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\">Quels sont les crit\u00e8res qui influencent le montant d\u2019une rente viag\u00e8re ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3023\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-3023\"><p>Le montant d\u00e9pend de l\u2019\u00e2ge au moment de la souscription, du capital investi, des options choisies (restitution, garanties) et de l\u2019assureur s\u00e9lectionn\u00e9.<\/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-3024\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-3024\" 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\">Comment constituer une rente viag\u00e8re en Suisse ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3024\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-3024\"><p>Pour constituer une rente viag\u00e8re, il faut verser un capital unique ou des primes r\u00e9guli\u00e8res \u00e0 un prestataire sp\u00e9cialis\u00e9 (compagnie d\u2019assurance ou institution financi\u00e8re).<\/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-3025\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-3025\" 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\">Quels prestataires proposent des rentes viag\u00e8res en Suisse ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3025\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-3025\"><p>Les rentes viag\u00e8res sont propos\u00e9es par des compagnies d\u2019assurance, des banques et parfois des caisses de pension qui offrent des produits de pr\u00e9voyance priv\u00e9e.<\/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-3026\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-3026\" 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\">Quels changements fiscaux s'appliquent aux rentes viag\u00e8res d\u00e8s 2025 ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3026\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-3026\"><p>La part imposable d\u2019une rente d\u00e9pend d\u00e9sormais du type de contrat et du taux d\u2019int\u00e9r\u00eat officiel de la FINMA. Si le rendement d\u00e9passe un certain seuil, la part exc\u00e9dentaire est impos\u00e9e \u00e0 70 %.<\/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-3027\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-3027\" 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\">Comment est calcul\u00e9e la part imposable d\u2019une rente viag\u00e8re selon la nouvelle loi ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3027\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-3027\"><p>Elle est calcul\u00e9e en fonction du rendement de la rente compar\u00e9 au taux d\u2019int\u00e9r\u00eat officiel. Seule la part d\u00e9passant ce taux est fortement impos\u00e9e.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce qu\\u2019une rente viag\\u00e8re en Suisse ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Une rente viag\\u00e8re est une forme d\\u2019assurance qui vous verse un revenu r\\u00e9gulier pendant un certain temps ou jusqu\\u2019\\u00e0 votre d\\u00e9c\\u00e8s. Elle permet de compl\\u00e9ter les 1er et 2\\u00e8me piliers pour maintenir un niveau de vie stable \\u00e0 la retraite.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi souscrire une rente viag\\u00e8re pour compl\\u00e9ter sa retraite ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Souscrire une rente viag\\u00e8re permet de s\\u00e9curiser un revenu suppl\\u00e9mentaire pour la retraite, en plus des prestations de l\\u2019AVS (1er pilier) et de la pr\\u00e9voyance professionnelle (2\\u00e8me pilier).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les crit\\u00e8res qui influencent le montant d\\u2019une rente viag\\u00e8re ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Le montant d\\u00e9pend de l\\u2019\\u00e2ge au moment de la souscription, du capital investi, des options choisies (restitution, garanties) et de l\\u2019assureur s\\u00e9lectionn\\u00e9.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment constituer une rente viag\\u00e8re en Suisse ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Pour constituer une rente viag\\u00e8re, il faut verser un capital unique ou des primes r\\u00e9guli\\u00e8res \\u00e0 un prestataire sp\\u00e9cialis\\u00e9 (compagnie d\\u2019assurance ou institution financi\\u00e8re).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels prestataires proposent des rentes viag\\u00e8res en Suisse ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les rentes viag\\u00e8res sont propos\\u00e9es par des compagnies d\\u2019assurance, des banques et parfois des caisses de pension qui offrent des produits de pr\\u00e9voyance priv\\u00e9e.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels changements fiscaux s'appliquent aux rentes viag\\u00e8res d\\u00e8s 2025 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La part imposable d\\u2019une rente d\\u00e9pend d\\u00e9sormais du type de contrat et du taux d\\u2019int\\u00e9r\\u00eat officiel de la FINMA. Si le rendement d\\u00e9passe un certain seuil, la part exc\\u00e9dentaire est impos\\u00e9e \\u00e0 70 %.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment est calcul\\u00e9e la part imposable d\\u2019une rente viag\\u00e8re selon la nouvelle loi ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Elle est calcul\\u00e9e en fonction du rendement de la rente compar\\u00e9 au taux d\\u2019int\\u00e9r\\u00eat officiel. Seule la part d\\u00e9passant ce taux est fortement impos\\u00e9e.<\\\/p>\"}}]}<\/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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>From 2025, life annuities in Switzerland will be subject to a new tax system. In this article, we provide you with all the rules of this new taxation.<\/p>","protected":false},"author":1,"featured_media":39573,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[19,59],"tags":[],"class_list":["post-39572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-prevoyance"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39572","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=39572"}],"version-history":[{"count":25,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39572\/revisions"}],"predecessor-version":[{"id":39598,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/39572\/revisions\/39598"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/39573"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=39572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=39572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=39572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}