Déductions fiscales 3 ème Pilier A et B

FISCAL DEDUCTION 3RD PILLAR 3A

FISCAL DEDUCTION 3RD PILLAR 3B ( free )

Maximum deduction per individual

• CHF6,826,-for individual empoyee
• Maximum deduction for self-employed individuals CHF 34’128.- for individual employee (who do not contribute to the 2nd pillar)

If you are self-employed but choose to subscribe to an optionnel 2nd pillar , you can deduct the same amount as a salaried individual (CHF6'826.-).

Amount deductible in the canton of Geneva for the 3rd pillar B

For a single individual :

• CHF 2’217.- if you are employed
• CHF 4’434.- if you are Individual employee (and you do not contribute to an optional 2nd pillar)

For a married couple or registered partners :

• CHF 3’326.- for the couple if you are both self-employed
• CHF 4’989.- for the couple if you are both Individual employee (and does not subscribe to an optional 2nd pillar)
• CHF 6’652.- for the couple if you are both individual employee

Et ce  And that is not all ! If you have children you benefit from a further deduction of :

• CHF 907.- per child if you are both salaried individual empoyee
• CHF 1’361.- par enfant si l’un de vous deux est Individual employee
• CHF 1’814.- per child if you are both salaried individual employee

Maximum deduction per individual

• CHF6,826,-for individual empoyee
• Maximum deduction for self-employed individuals CHF 34’128.- for individual employee (who do not contribute to the 2nd pillar)

If you are self-employed but choose to subscribe to an optionnel 2nd pillar , you can deduct the same amount as a salaried individual (CHF6'826.-).

Fiscal deduction 3rd Pillar 3b in Fribourg

• CHF 750.- par an pour une if you are salaried
• CHF 1’500.- par an pour un married couple