{"id":9656,"date":"2025-04-17T09:46:33","date_gmt":"2025-04-17T08:46:33","guid":{"rendered":"https:\/\/www.swisnot.ch\/?post_type=actualites&#038;p=9656"},"modified":"2025-04-17T09:46:33","modified_gmt":"2025-04-17T08:46:33","slug":"succession-et-le-pilier-3a","status":"publish","type":"actualites","link":"https:\/\/www.swisnot.ch\/de\/actualites\/succession-et-le-pilier-3a\/","title":{"rendered":"Succession et le pilier 3A"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-av_section-3ef07c12a2bb1670acbb6a6393332f22 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-9656'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m9l470jy-6fa32e15312ae534f45b5282690dc228\">\n#top .av-special-heading.av-m9l470jy-6fa32e15312ae534f45b5282690dc228{\npadding-bottom:10px;\nfont-size:36px;\n}\nbody .av-special-heading.av-m9l470jy-6fa32e15312ae534f45b5282690dc228 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-m9l470jy-6fa32e15312ae534f45b5282690dc228 .av-special-heading-tag{\nfont-size:36px;\n}\n.av-special-heading.av-m9l470jy-6fa32e15312ae534f45b5282690dc228 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-m9l470jy-6fa32e15312ae534f45b5282690dc228 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-m9l470jy-6fa32e15312ae534f45b5282690dc228 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-m9l470jy-6fa32e15312ae534f45b5282690dc228 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_two_third  avia-builder-el-first  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Succession et le pilier 3A<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_two_third-0a678dcfc3d7d4e5a5705d1394399682\">\n.flex_column.av-av_two_third-0a678dcfc3d7d4e5a5705d1394399682{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_two_third-0a678dcfc3d7d4e5a5705d1394399682 av_two_third  avia-builder-el-2  el_after_av_heading  el_before_av_one_fourth  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m9l47bvy-587edec0bb12c9174c422489b67ec2eb\">\n#top .av-special-heading.av-m9l47bvy-587edec0bb12c9174c422489b67ec2eb{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-m9l47bvy-587edec0bb12c9174c422489b67ec2eb .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-m9l47bvy-587edec0bb12c9174c422489b67ec2eb .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-m9l47bvy-587edec0bb12c9174c422489b67ec2eb av-special-heading-h2 blockquote modern-quote  avia-builder-el-3  el_before_av_textblock  avia-builder-el-first  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Quel est le sort de la pr\u00e9voyance li\u00e9e dans la liquidation de la succession et son r\u00f4le comme outil de planification successorale?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-m9l4821n-3983c4af2bb3387b5cfb3a2668a0237d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Le droit suisse offre une grande libert\u00e9 dans la planification successorale. Les professionnels consult\u00e9s ont donc les coud\u00e9es franches pour r\u00e9pondre \u00e0 vos attentes lorsque vous les consultez pour une question touchant au domaine du droit des successions. La seule barri\u00e8re infranchissable est le respect de la r\u00e9serve h\u00e9r\u00e9ditaire des descendants et du conjoint survivant. Celle-ci correspond, depuis l\u2019entr\u00e9e en vigueur du nouveau droit, \u00e0 la moiti\u00e9 de la part l\u00e9gale tant pour les descendants que pour le conjoint survivant.<\/p>\n<p>Dans le cadre de la liquidation ou de la planification d\u2019une succession, un th\u00e8me concerne de mani\u00e8re transverse le droit des successions et le droit des assurances sociales : le sort du pilier 3A du d\u00e9funt.<\/p>\n<p>Jusqu\u2019\u00e0 l\u2019entr\u00e9e en vigueur du nouveau droit des successions, les assurances vie conclues par le d\u00e9funt via le pilier 3A li\u00e9 \u00e9taient vers\u00e9es directement au b\u00e9n\u00e9ficiaire, sans toutefois \u00eatre consid\u00e9r\u00e9es comme un droit propre du b\u00e9n\u00e9ficiaire, pr\u00e9sentant le risque pour les assurances, alors seules d\u00e9bitrices de ces prestations, de devoir verser la prestation une seconde fois en faveur de la succession en cas de d\u00e9saccord d\u2019un h\u00e9ritier.<\/p>\n<p>D\u00e9sormais, ce type d\u2019assurance, outre les avantages fiscaux qui lui sont reconnus d\u00e8s le 1er janvier 2025 (d\u00e9ductibilit\u00e9 de 7258 francs pour les personnes actives affili\u00e9es \u00e0 une caisse de pension et de 20 % du revenu net de l\u2019activit\u00e9, au maximum 36 288 francs, pour les personnes non affili\u00e9es \u00e0 une caisse de pension), offre un droit propre au b\u00e9n\u00e9ficiaire de la prestation. Cela signifie que, \u00e0 l\u2019instar de l\u2019avoir du 2e pilier (LPP), l\u2019avoir du pilier 3A est vers\u00e9 directement et sans contestation possible \u00e0 l\u2019ayant droit. Autrement dit, d\u2019une part, l\u2019assurance, ou la banque d\u00e9sormais, peut lib\u00e9rer le montant directement en faveur du b\u00e9n\u00e9ficiaire et, d\u2019autre part, le montant est vers\u00e9 en plus de la part l\u00e9gale ou \u00ab hors succession \u00bb. Il n\u2019int\u00e8gre donc pas la masse \u00e0 partager et n\u2019est pas pris en consid\u00e9ration dans le calcul des parts h\u00e9r\u00e9ditaires.<\/p>\n<p>Le montant du pilier 3A li\u00e9 est en revanche pris en consid\u00e9ration lors du calcul du respect de la r\u00e9serve l\u00e9gale afin de s\u2019assurer que les h\u00e9ritiers r\u00e9servataires re\u00e7oivent bien leur part prot\u00e9g\u00e9e (r\u00e9serve l\u00e9gale). Si tel n\u2019est pas le cas, alors ces derniers, les h\u00e9ritiers r\u00e9servataires, peuvent agir contre le b\u00e9n\u00e9ficiaire du pilier 3A li\u00e9, qui devra restituer le montant n\u00e9cessaire \u00e0 couvrir la r\u00e9serve des h\u00e9ritiers r\u00e9servataires l\u00e9s\u00e9s.<\/p>\n<p><strong>Fix\u00e9s de mani\u00e8re imp\u00e9rative<\/strong><\/p>\n<p>Pr\u00e9cisons que les b\u00e9n\u00e9ficiaires de l\u2019avoir du pilier 3A li\u00e9 sont fix\u00e9s de mani\u00e8re imp\u00e9rative par la loi et dans l\u2019ordre suivant : tout d\u2019abord, le conjoint ; \u00e0 d\u00e9faut, les descendants directs ; \u00e0 ce stade, le d\u00e9funt peut choisir d\u2019autres personnes (celles \u00e0 l\u2019entretien desquelles il subvenait de mani\u00e8re substantielle au moins \u00e0 concurrence de 50 % ou la personne qui faisait m\u00e9nage commun avec le d\u00e9funt au minimum cinq ans avant le d\u00e9c\u00e8s, ou encore la personne qui doit subvenir \u00e0 l\u2019entretien d\u2019un ou plusieurs enfants communs). Finalement, les parents, les fr\u00e8res et s\u0153urs et les h\u00e9ritiers choisis par le d\u00e9funt peuvent \u00e9galement \u00eatre b\u00e9n\u00e9ficiaires.<\/p>\n<p>Voici un exemple permettant d\u2019illustrer la situation : un p\u00e8re de famille d\u00e9c\u00e8de en laissant sa femme et un enfant. Sa masse \u00e0 partager s\u2019\u00e9l\u00e8ve \u00e0 60 000 francs et il a cotis\u00e9 \u00e0 une assurance 3A dont la valeur de rachat s\u2019\u00e9l\u00e8ve \u00e0 80 000 francs. Le montant de l\u2019assurance a \u00e9t\u00e9 vers\u00e9 \u00e0 la femme du d\u00e9funt. La masse de calcul des r\u00e9serves se monte \u00e0 140 000 francs (60 000 francs + 80 000 francs) et la r\u00e9serve de l\u2019enfant \u00e0 35 000 francs (1\/2 x 1\/2 x 140 000 francs), alors que sa part l\u00e9gale n\u2019est que de 30 000 francs (1\/2 x 60 000 francs). Il est l\u00e9s\u00e9 de 5000 francs et peut alors faire valoir ses droits contre sa m\u00e8re \u00e0 concurrence de 5000 francs.<\/p>\n<p>Vous souhaitez davantage d\u2019informations sur l\u2019impact de l\u2019avoir du pilier 3A sur votre succession ? Consultez votre notaire<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_fourth-f7c1061df29de8cca6b42fcf455fe4a0\">\n.flex_column.av-av_one_fourth-f7c1061df29de8cca6b42fcf455fe4a0{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_fourth-f7c1061df29de8cca6b42fcf455fe4a0 av_one_fourth  avia-builder-el-5  el_after_av_two_third  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><p><section  class='avia-team-member trs-notaire-author   avia-builder-el-6  el_before_av_button  avia-builder-el-first '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class='team-img-container'><a href=\"https:\/\/www.swisnot.ch\/de\/notaire\/pradervand-francois-vincent\/\"><img decoding=\"async\" width=\"205\" height=\"266\" fetchpriority=\"high\" class='wp-image-8374 avia-img-lazy-loading-not-8374 avia_image avia_image_team' 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id='av_section_2'  class='avia-section av-av_section-46ce1733c35ae24b9d75b0cc88a8631c main_color avia-section-default avia-no-border-styling  avia-builder-el-9  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-9656'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-e0fd89ff5bb5365333703156ecfb8088\">\n#top .av-special-heading.av-av_heading-e0fd89ff5bb5365333703156ecfb8088{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-e0fd89ff5bb5365333703156ecfb8088 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-e0fd89ff5bb5365333703156ecfb8088 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-e0fd89ff5bb5365333703156ecfb8088 av-special-heading-h3 blockquote modern-quote  avia-builder-el-10  el_before_av_masonry_entries  avia-builder-el-no-sibling  trs-special-underline'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Plus d\u2019actualit\u00e9s swisNot <\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<div id='av-masonry-1' class='av-masonry av-av_masonry_entries-355491b55a5aba908cd5ea1fad2f6346 noHover av-fixed-size av-large-gap av-hover-overlay-active av-masonry-animation-active av-masonry-col-flexible av-caption-always av-caption-style- av-masonry-entries ' data-post_id=\"9656\"><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image all_sort'><\/div><a href=\"https:\/\/www.swisnot.ch\/de\/actualites\/revision-du-droit-des-successions\/\"  id='av-masonry-1-item-7888' data-av-masonry-item='7888' class='av-masonry-entry isotope-item post-7888 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"R\u00e9vision du droit des successions\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >R\u00e9vision du droit des successions<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/de\/actualites\/le-casse-tete-de-la-succession-dans-les-familles-recomposees\/\"  id='av-masonry-1-item-9834' data-av-masonry-item='9834' class='av-masonry-entry isotope-item post-9834 actualites type-actualites status-publish hentry all_sort 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class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Donations, un geste \u00e0 double tranchant<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/de\/actualites\/et-si-vous-netiez-plus-en-mesure-de-decider\/\"  id='av-masonry-1-item-9804' data-av-masonry-item='9804' class='av-masonry-entry isotope-item post-9804 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Et si vous n\u2019\u00e9tiez plus en mesure de d\u00e9cider ?\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Et si vous n\u2019\u00e9tiez plus en mesure de d\u00e9cider ?<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/www.swisnot.ch\/de\/actualites\/preter-de-largent-a-ses-enfants\/\"  id='av-masonry-1-item-9777' data-av-masonry-item='9777' class='av-masonry-entry isotope-item post-9777 actualites type-actualites status-publish hentry all_sort av-masonry-item-no-image' title=\"Pr\u00eater de l\u2019argent \u00e0 ses enfants ?\"   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Pr\u00eater de l\u2019argent \u00e0 ses enfants ?<\/h3><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><a class='av-masonry-pagination av-masonry-load-more' href='#load-more'  data-post_type='actualites'  data-link='category, 15'  data-term_rel='IN'  data-wc_prod_visible=''  data-wc_prod_hidden='hide'  data-wc_prod_featured=''  data-wc_prod_sale=''  data-prod_order_by=''  data-prod_order=''  data-date_filter=''  data-date_filter_start=''  data-date_filter_end=''  data-date_filter_format='yy\/mm\/dd'  data-period_filter_unit_1=''  data-period_filter_unit_2=''  data-page_element_filter=''  data-sort='yes'  data-query_orderby='date'  data-query_order='DESC'  data-caption_elements='title'  data-caption_styling=''  data-caption_display='always'  data-img_copyright=''  data-size='fixed masonry'  data-orientation=''  data-image_size='masonry'  data-gap='large'  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