In the canton of Fribourg, policyholders taking Pillar 2 and Pillar 3 A (linked) pension capital have benefited from a tax reduction since January 2023: the canton is following in the footsteps of the canton of Vaud, which adapted these rates on January 1, 2022.
This amendment to the law on direct cantonal taxes (LICD) therefore provides for a new scale. The tax will be as follows:
- 1% for the first 50,000 francs ;
- 2% for the next 50,000 francs ;
- 3% for the next 50,000 francs ;
- 4% for the next 50,000 francs ;
- 5% for all other amounts.
In addition, a deduction of CHF 10,000 is granted on lump-sum benefits paid to married people living in the same household, or to widowed, separated, divorced or single taxpayers who live in the same household with children or needy people, and for whose maintenance they are essentially responsible.
All lump-sum benefits acquired during the same calendar year are added together. Lump-sum benefits with a net annual total of less than CHF 10,000 are tax-exempt.
In concrete terms, for a married, Christian Catholic taxpayer living in Fribourg, receiving a total of CHF 500,000 from his2nd pillar, the tax levied will be CHF 46,727.20 – a saving of CHF 10,896.2 compared with 2022.
In concrete terms, for a married, Christian Catholic taxpayer living in Fribourg, receiving a total of CHF 1,000,000, the tax levied will be CHF 106,215 – a saving of CHF 20,196 compared with 2022.
If you live in this canton, we recommend that you update the calculations with your financial advisor.
If you would like to optimize your assets and income when you retire, please contact us on 022 365 66 64 or by e-mail at info@argos-group.ch.
