Déductions fiscales 3 ème Pilier A et B

FISCAL DEDUCTION 3RD PILLAR 3A


FISCAL DEDUCTION 3RD PILLAR 3B ( free )


Geneva


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

  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

Fribourg


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.- if you are salaried
  • CHF 1’500.- married couple

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