{"id":61341,"date":"2024-06-18T17:52:29","date_gmt":"2024-06-18T15:52:29","guid":{"rendered":"https:\/\/www.fondapi.it\/comment-ca-fonctionne\/avantages-fiscaux\/"},"modified":"2025-11-28T11:17:59","modified_gmt":"2025-11-28T10:17:59","slug":"avantages-fiscaux","status":"publish","type":"page","link":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/","title":{"rendered":"Avantages fiscaux"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"61341\" class=\"elementor elementor-61341 elementor-55742\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20d8de21 e-flex e-con-boxed e-con e-parent\" data-id=\"20d8de21\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-65a652b5 e-flex e-con-boxed e-con e-child\" data-id=\"65a652b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47087ccf elementor-widget elementor-widget-jet-breadcrumbs\" data-id=\"47087ccf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-breadcrumbs jet-blocks\">\n\t\t<div class=\"jet-breadcrumbs\">\n\t\t<div class=\"jet-breadcrumbs__content\">\n\t\t<div class=\"jet-breadcrumbs__wrap\"><div class=\"jet-breadcrumbs__item\"><a href=\"https:\/\/www.fondapi.it\/fr\/\" class=\"jet-breadcrumbs__item-link is-home\" rel=\"home\" title=\"Accueil\">Accueil<\/a><\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d26a704 elementor-widget elementor-widget-html\" data-id=\"6d26a704\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>document.addEventListener(\"DOMContentLoaded\", function() {\n  var observer = new MutationObserver(function(mutations) {\n    mutations.forEach(function(mutation) {\n      var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n      if (link) {\n        link.addEventListener(\"click\", function(event) {\n          event.preventDefault();\n        });\n      }\n    });\n  });\n\n  observer.observe(document.body, { childList: true, subtree: true });\n\n  var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n  if (link) {\n    link.addEventListener(\"click\", function(event) {\n      event.preventDefault();\n    });\n  }\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3636c9be e-flex e-con-boxed e-con e-child\" data-id=\"3636c9be\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d048caf elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"7d048caf\" 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<h6 class=\"elementor-heading-title elementor-size-default\">Comment \u00e7a fonctionne<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-730adcc9 e-flex e-con-boxed e-con e-parent\" data-id=\"730adcc9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-22026fc6 e-con-full e-flex e-con e-child\" data-id=\"22026fc6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_offset&quot;:140,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86f2d61 elementor-widget elementor-widget-heading\" data-id=\"86f2d61\" 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\"><span style=\"color: #3997B9\">Moins d'imp\u00f4ts<\/span> \u00e0 payer<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c87e81d elementor-widget elementor-widget-text-editor\" data-id=\"5c87e81d\" 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>En adh\u00e9rant \u00e0 Fondapi, vous b\u00e9n\u00e9ficierez des <b>avantages fiscaux li\u00e9s \u00e0 la retraite compl\u00e9mentaire<\/b>, tant pendant la phase d&rsquo;accumulation que lors de la liquidation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-42211eaa e-con-full e-flex e-con e-child\" data-id=\"42211eaa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31281f04 elementor-widget elementor-widget-image\" data-id=\"31281f04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2000\" height=\"2000\" src=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp\" class=\"attachment-full size-full wp-image-61344\" alt=\"\" srcset=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp 2000w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse-300x300.webp 300w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse-1024x1024.webp 1024w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse-150x150.webp 150w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse-768x768.webp 768w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse-1536x1536.webp 1536w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-987b28c e-flex e-con-boxed e-con e-parent\" data-id=\"987b28c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3e5b50c e-con-full e-flex e-con e-child\" data-id=\"3e5b50c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-bb554f0 e-con-full e-flex e-con e-child\" data-id=\"bb554f0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e7bfe8 elementor-widget elementor-widget-heading\" data-id=\"1e7bfe8\" 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\">Voici comment Fondapi vous aide\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8bf557 elementor-widget elementor-widget-text-editor\" data-id=\"e8bf557\" 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>M\u00eame en ce qui concerne les obligations fiscales incombant \u00e0 l&rsquo;adh\u00e9rent, par rapport \u00e0 d&rsquo;autres investissements, <b>le fonds de pension est tr\u00e8s avantageux<\/b> ; de plus, l&rsquo;adh\u00e9rent, sauf dans certains cas, n&rsquo;a pas d&rsquo;obligations fiscales particuli\u00e8res ou difficiles \u00e0 accomplir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0c8182a e-con-full e-flex e-con e-child\" data-id=\"0c8182a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-60d5036 e-con-full e-flex e-con e-child\" data-id=\"60d5036\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-3f7d6ee e-flex e-con-boxed e-con e-child\" data-id=\"3f7d6ee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af619b5 elementor-widget elementor-widget-heading\" data-id=\"af619b5\" 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<h4 class=\"elementor-heading-title elementor-size-default\">D\u00e9ductibilit\u00e9 des versements<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbd1bd1 elementor-widget elementor-widget-text-editor\" data-id=\"dbd1bd1\" 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>Chaque ann\u00e9e, vous pouvez d\u00e9duire jusqu&rsquo;\u00e0 5 164,57 \u20ac. Moins d&rsquo;imp\u00f4ts sur la d\u00e9claration. Chaque ann\u00e9e !  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c730554 e-con-full e-flex e-con e-child\" data-id=\"c730554\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-7b8cf54 e-flex e-con-boxed e-con e-child\" data-id=\"7b8cf54\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8e3bba elementor-widget elementor-widget-heading\" data-id=\"f8e3bba\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Imposition avantageuse des rendements<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c0865 elementor-widget elementor-widget-text-editor\" data-id=\"c7c0865\" 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>Les rendements de Fondapi sont impos\u00e9s \u00e0 20 % au lieu de 26 % !<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9998ca9 e-con-full e-flex e-con e-child\" data-id=\"9998ca9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-48ac845 e-flex e-con-boxed e-con e-child\" data-id=\"48ac845\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dea3acd elementor-widget elementor-widget-heading\" data-id=\"dea3acd\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Avantage fiscal sur les indemnit\u00e9s de fin de carri\u00e8re<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad339bb elementor-widget elementor-widget-text-editor\" data-id=\"ad339bb\" 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 liquidation pour d\u00e9part \u00e0 la retraite est impos\u00e9e entre 15 % et 9 %.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-258e5e67 e-flex e-con-boxed e-con e-parent\" data-id=\"258e5e67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2ae43f51 e-con-full e-flex e-con e-child\" data-id=\"2ae43f51\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36de7efd elementor-widget elementor-widget-image\" data-id=\"36de7efd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1334\" height=\"2000\" src=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/deducibilita.webp\" class=\"attachment-full size-full wp-image-61345\" alt=\"\" srcset=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/deducibilita.webp 1334w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/deducibilita-200x300.webp 200w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/deducibilita-683x1024.webp 683w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/deducibilita-768x1151.webp 768w, https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/deducibilita-1025x1536.webp 1025w\" sizes=\"(max-width: 1334px) 100vw, 1334px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a8f7265 e-con-full e-flex e-con e-child\" data-id=\"a8f7265\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53a8a93b elementor-widget elementor-widget-heading\" data-id=\"53a8a93b\" 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\">D\u00e9ductibilit\u00e9 fiscale\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52ee0406 elementor-widget elementor-widget-text-editor\" data-id=\"52ee0406\" 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>Les <b>d\u00e9ductions fiscales<\/b> se r\u00e9f\u00e8rent aux d\u00e9penses qu&rsquo;un contribuable peut <b>\u00ab\u00a0soustraire\u00a0\u00bb de son revenu imposable total<\/b>, r\u00e9duisant ainsi l&rsquo;assiette sur laquelle l&rsquo;imp\u00f4t IRPEF est calcul\u00e9.<\/p><p>La <b>somme des charges d\u00e9ductibles doit \u00eatre soustraite du revenu total<\/b>, tandis que le r\u00e9sultat (c&rsquo;est-\u00e0-dire le revenu imposable) sera utilis\u00e9 pour le calcul de l&rsquo;IRPEF, permettant de <b>r\u00e9duire le taux d&rsquo;imposition global<\/b> qui p\u00e8se sur le contribuable.<\/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-7310d0f elementor-widget elementor-widget-button\" data-id=\"7310d0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#simulatore\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Utilisez le simulateur pour calculer votre \u00e9conomie fiscale<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-d08958f elementor-widget elementor-widget-text-editor\" data-id=\"d08958f\" 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>Rappelons qu&rsquo;il est possible de d\u00e9duire chaque ann\u00e9e jusqu&rsquo;\u00e0 <b>5 164,57 \u20ac<\/b> ; avoir plusieurs fonds de pension ou verser pour plusieurs personnes \u00e0 charge n&rsquo;augmente pas cette limite, et toute somme d\u00e9passant ce seuil doit \u00eatre rapidement d\u00e9clar\u00e9e au Fonds car elle ne peut pas \u00eatre d\u00e9duite.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-119484be elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"119484be\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73240c6 elementor-widget elementor-widget-menu-anchor\" data-id=\"73240c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"simulateur\"><\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f601961 e-flex e-con-boxed e-con e-parent\" data-id=\"5f601961\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-131a869f e-con-full e-flex e-con e-child\" data-id=\"131a869f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6443d57 elementor-widget elementor-widget-menu-anchor\" data-id=\"6443d57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"simulatore\"><\/div>\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-49fc402c elementor-widget elementor-widget-heading\" data-id=\"49fc402c\" 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\">Simulez votre \u00e9conomie fiscale\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-678c0d2 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"678c0d2\" 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<iframe src=\"https:\/\/app.calconic.com\/api\/embed\/calculator\/66f2be950e8589002a4b29f9\" sandbox=\"allow-same-origin allow-forms allow-scripts allow-top-navigation allow-popups-to-escape-sandbox allow-popups\" title=\"Calculatrice Calconic_\" name=\"Calconic_ Calculator\" height=\"967px\" scrolling=\"no\" style=\"width: 100%; border: 0; outline: none;\"><\/iframe>\n<script>\n  (function() {\n    function inViewport(element) {\n        var m = 100;\n        var w = window;\n        var r = element.getBoundingClientRect();\n        var wB = w.innerHeight;\n        var wR = w.innerWidth;\n        return ( (0 <= r.top &#038;&#038; wB -m >= r.top) || (0 >= r.top && wB <= r.bottom) || (m <= r.bottom &#038;&#038; wB >= r.bottom) )\n          && ( (0 <= r.left &#038;&#038; wR -m >= r.left) || (0 >= r.left && wR <= r.right) || (m <= r.right &#038;&#038; wR >= r.right) );\n    }\n    \n    var iframes = [];\n    window.addEventListener(\"message\",function(t){\n      var e=\"https:\/\/www.paypalobjects.com\/api\/checkout.4.0.141.js\";\n      if(!document.querySelector('script[src=\"'+e+'\"]')&&t.data&&\"LOAD_PAYPAL\"===t.data.action){\n      var a=document.createElement(\"script\");a.src=e,a.async=!0,a.dataset={paypalCheckout:!0,noBridge:!0,state:\"ppxo_meta\",env:\"production\"},document.body.append(a)\n      }if(t.data&&\"CALCONIC_UPDATE_HEIGHT\"===t.data.action){\n      var l=document.querySelectorAll('iframe[src=\"https:\/\/app.calconic.com\/api\/embed\/calculator\/'+t.data.payload.id+'\"]');\n      for (let i in [...l]) {\n        l[i].height=t.data.payload.height;\n        if (!iframes.includes(l[i])) {\n          iframes.push(l[i]);\n          let intervalId = setInterval(function() {\n            if (inViewport(l[i])) {\n              clearInterval(intervalId);\n              l[i].contentWindow.postMessage({ action: 'IN_VIEWPORT' }, '*');\n            }\n          }, 200);\n        }\n      };}\n    });\n  })();\n<\/script>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2490f3fb elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"2490f3fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-408cf7b e-flex e-con-boxed e-con e-parent\" data-id=\"408cf7b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b8ae5c6 e-con-full e-flex e-con e-child\" data-id=\"b8ae5c6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-caa24d6 e-con-full e-flex e-con e-child\" data-id=\"caa24d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-63780f7 e-con-full e-flex e-con e-child\" data-id=\"63780f7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b63469 elementor-widget elementor-widget-heading\" data-id=\"2b63469\" 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\">Que peut-on d\u00e9duire ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b20b62f e-con-full e-flex e-con e-child\" data-id=\"b20b62f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-468ce3e e-con-full e-flex e-con e-child\" data-id=\"468ce3e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-0bac029 e-flex e-con-boxed e-con e-child\" data-id=\"0bac029\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-caef0d6 elementor-widget elementor-widget-heading\" data-id=\"caef0d6\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Contribution volontaire du salari\u00e9\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bb6cf0 elementor-widget elementor-widget-text-editor\" data-id=\"0bb6cf0\" 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 contribution que vous avez choisi de verser directement sur votre fiche de paie chaque mois.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a4c6bd4 e-con-full e-flex e-con e-child\" data-id=\"a4c6bd4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-1e5956f e-flex e-con-boxed e-con e-child\" data-id=\"1e5956f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e3c75e elementor-widget elementor-widget-heading\" data-id=\"0e3c75e\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Contribution suppl\u00e9mentaire <br>de l'entreprise\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cd9d9e elementor-widget elementor-widget-text-editor\" data-id=\"6cd9d9e\" 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 contribution enti\u00e8rement \u00e0 la charge de l&rsquo;entreprise que vous obtenez en versant votre contribution volontaire.<\/p><p><strong> <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67c2d42 e-con-full e-flex e-con e-child\" data-id=\"67c2d42\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-f42099c e-flex e-con-boxed e-con e-child\" data-id=\"f42099c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cb4f99 elementor-widget elementor-widget-heading\" data-id=\"1cb4f99\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Versements suppl\u00e9mentaires sur salaire\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06fce3f elementor-widget elementor-widget-text-editor\" data-id=\"06fce3f\" 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>Sommes que vous demandez \u00e0 l&rsquo;entreprise de retenir sur votre salaire et de verser directement \u00e0 Fondapi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d1a350 e-con-full e-flex e-con e-child\" data-id=\"4d1a350\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-512d1ff e-con-full e-flex e-con e-child\" data-id=\"512d1ff\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-7ccb824 e-flex e-con-boxed e-con e-child\" data-id=\"7ccb824\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ce6f9b elementor-widget elementor-widget-heading\" data-id=\"2ce6f9b\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Versements volontaires \"ponctuels\"\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7fef78 elementor-widget elementor-widget-text-editor\" data-id=\"a7fef78\" 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\tVirements effectu\u00e9s depuis votre compte bancaire en faveur de votre position chez Fondapi.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b258844 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"b258844\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d75d36 e-con-full e-flex e-con e-child\" data-id=\"4d75d36\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-6287c58 e-flex e-con-boxed e-con e-child\" data-id=\"6287c58\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2b5b83 elementor-widget elementor-widget-heading\" data-id=\"c2b5b83\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Versements en faveur des membres de la famille \u00e0 charge\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-218ed9c elementor-widget elementor-widget-text-editor\" data-id=\"218ed9c\" 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>Virements effectu\u00e9s depuis votre compte bancaire en faveur de la position chez Fondapi d&rsquo;un membre de la famille fiscalement \u00e0 charge.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f332e6d elementor-button-info elementor-widget elementor-widget-button\" data-id=\"f332e6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/adhesion-des-personnes-a-charge\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">En savoir plus<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-354232c1 elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"354232c1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3350cd69 e-flex e-con-boxed e-con e-parent\" data-id=\"3350cd69\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2723c53e e-con-full e-flex e-con e-child\" data-id=\"2723c53e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e0b9699 elementor-widget elementor-widget-heading\" data-id=\"2e0b9699\" 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\">Imposition des rendements\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1541151f elementor-widget elementor-widget-text-editor\" data-id=\"1541151f\" 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>Les <b>rendements<\/b> r\u00e9alis\u00e9s par le fonds sont soumis \u00e0 une <b>taxe de substitution de 20 %<\/b>, \u00e0 l&rsquo;exception des titres publics et assimil\u00e9s dont les rendements sont impos\u00e9s \u00e0 12,50 %. <\/p><p>Cette imposition est inf\u00e9rieure \u00e0 celle appliqu\u00e9e aux <b>rendements d&rsquo;autres instruments financiers<\/b>, qui sont normalement soumis \u00e0 un <b>imp\u00f4t de 26 %<\/b>.<\/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-8abb4c3 elementor-widget elementor-widget-jet-table\" data-id=\"8abb4c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper jet-table-responsive-mobile\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-e3b0edc jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-8131c8d jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Imposition des actions<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-b420e8b jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Imposition des obligations<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-5e2943a\"><td class=\"jet-table__cell elementor-repeater-item-8f18ce4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Rendements des compartiments Fondapi <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-40f86a4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">20%<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-92bfda4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">12,5%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-b9daf3c\"><td class=\"jet-table__cell elementor-repeater-item-0d50a96 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Rendements d&rsquo;autres investissements <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-78ff13d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">26%<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-188eaa5 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">12,5%<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54f80815 elementor-widget elementor-widget-heading\" data-id=\"54f80815\" 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\">Avantage fiscal\nsur les indemnit\u00e9s de fin de carri\u00e8re<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a96921d elementor-widget elementor-widget-text-editor\" data-id=\"4a96921d\" 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>Les <b>avantages fiscaux<\/b> li\u00e9s \u00e0 la retraite compl\u00e9mentaire concernent aussi bien les prestations de retraite que les prestations vers\u00e9es avant la retraite. En effet, elles b\u00e9n\u00e9ficient d&rsquo;un <b>traitement fiscal pr\u00e9f\u00e9rentiel<\/b> par rapport \u00e0 l&rsquo;imposition IRPEF appliqu\u00e9e par l&rsquo;entreprise. <\/p><p>En particulier, sur les <b>cotisations vers\u00e9es depuis le 01\/01\/2007<\/b> :<\/p><ul><li aria-level=\"1\">pour les prestations de retraite ;<\/li><li aria-level=\"1\">les avances pour frais de sant\u00e9 ;<\/li><li aria-level=\"1\">les rachats partiels \u00e0 50 % ;<\/li><li aria-level=\"1\">les rachats en cas de d\u00e9c\u00e8s ;<\/li><li aria-level=\"1\">l&rsquo;invalidit\u00e9 avec r\u00e9duction de la capacit\u00e9 de travail \u00e0 moins d&rsquo;un tiers ;<\/li><li aria-level=\"1\">le ch\u00f4mage pour une p\u00e9riode sup\u00e9rieure \u00e0 48 mois,<\/li><\/ul><p>il est pr\u00e9vu un <b>taux d&rsquo;imposition de 15 % pour les 15 premi\u00e8res ann\u00e9es d&rsquo;adh\u00e9sion au fonds<\/b> ; de plus, le taux <b>diminue de 0,30 % pour chaque ann\u00e9e de participation apr\u00e8s<\/b> la quinzi\u00e8me, jusqu&rsquo;\u00e0 un <b>minimum de 9 %<\/b>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4be9681b elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"4be9681b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e5fabfe e-flex e-con-boxed e-con e-parent\" data-id=\"7e5fabfe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1522496d e-con-full e-flex e-con e-child\" data-id=\"1522496d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c4d0b22 elementor-widget elementor-widget-heading\" data-id=\"4c4d0b22\" 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\">Exemples d'avantages fiscaux <br>sur la prestation de retraite<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5535c874 elementor-widget elementor-widget-text-editor\" data-id=\"5535c874\" 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>Voici un exemple d&rsquo;un salari\u00e9 inscrit depuis 2007 \u00e0 Fondapi avec une dur\u00e9e de participation de 35 ans ; pour faciliter le calcul, le tableau ne prend en compte que l&rsquo;indemnit\u00e9 de fin de carri\u00e8re acquise, sans consid\u00e9rer ni les rendements ni les cotisations de l&rsquo;entreprise et du salari\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a1cbc7 e-con-full e-flex e-con e-child\" data-id=\"7a1cbc7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba639b3 elementor-widget elementor-widget-heading\" data-id=\"ba639b3\" 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\">Comparaison sur 35 ans<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6be47e3 elementor-widget elementor-widget-text-editor\" data-id=\"6be47e3\" 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><strong>Quantifions les avantages fiscaux de la retraite compl\u00e9mentaire :<\/strong><\/p><ul><li>Salari\u00e9 inscrit depuis 35 ans<\/li><li>Rachat pour d\u00e9part \u00e0 la retraite<\/li><li aria-level=\"1\">Indemnit\u00e9 de fin de carri\u00e8re acquise 85 000 \u20ac, anciennet\u00e9 de 35 ans<\/li><\/ul>\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-7174ea9 elementor-widget elementor-widget-jet-table\" data-id=\"7174ea9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper jet-table-responsive-mobile\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-e3b0edc jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-8131c8d jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Inscription \u00e0 Fondapi <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-b420e8b jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Indemnit\u00e9 accumul\u00e9e <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-a509023 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Imposition entreprise <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-c5fb8cd jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Imposition Fondapi <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-84c90d1 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Retenue fiscale entreprise <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-52fbb64 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> Retenue fiscale Fondapi <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-5f772db jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">\u00c9conomie <\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-5e2943a\"><td class=\"jet-table__cell elementor-repeater-item-8f18ce4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Mario<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-40f86a4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-92bfda4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">85 000 \u20ac <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-25175f9 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-2f3e4e8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">9%  <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1fe8ff8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-ce13019 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 7 650 \u20ac <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7976e53 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 13 058 \u20ac <\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-b9daf3c\"><td class=\"jet-table__cell elementor-repeater-item-0d50a96 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Lucia<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-78ff13d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-188eaa5 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 85 000 \u20ac <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-b46a347 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">  24,36%  <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a79737e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7384727 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 20 708 \u20ac <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-32c12f8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-87908ee jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 0 \u20ac <\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ead247c elementor-widget elementor-widget-heading\" data-id=\"ead247c\" 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\">Comparaison sur 15 ans<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-903de06 elementor-widget elementor-widget-text-editor\" data-id=\"903de06\" 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><strong>Quantifions les avantages fiscaux de la retraite compl\u00e9mentaire :<\/strong><\/p><ul><li>Salari\u00e9 inscrit depuis 15 ans<\/li><li>Rachat pour d\u00e9part \u00e0 la retraite<\/li><li aria-level=\"1\">Indemnit\u00e9 de fin de carri\u00e8re acquise 37 500 \u20ac, anciennet\u00e9 de 15 ans<\/li><\/ul>\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-9fc1630 elementor-widget elementor-widget-jet-table\" data-id=\"9fc1630\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper jet-table-responsive-mobile\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-e3b0edc jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-8131c8d jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Inscription \u00e0 Fondapi <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-b420e8b jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Indemnit\u00e9 accumul\u00e9e <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-a509023 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Imposition entreprise <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-c5fb8cd jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Imposition Fondapi <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-84c90d1 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Retenue fiscale entreprise <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-52fbb64 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> Retenue fiscale Fondapi <\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-5f772db jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">\u00c9conomie <\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-5e2943a\"><td class=\"jet-table__cell elementor-repeater-item-8f18ce4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Mario<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-40f86a4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-92bfda4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 37 500 \u20ac <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-25175f9 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-2f3e4e8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">  15%  <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1fe8ff8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-ce13019 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 5 625 \u20ac <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7976e53 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 3 625 \u20ac <\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-b9daf3c\"><td class=\"jet-table__cell elementor-repeater-item-0d50a96 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Lucia<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-78ff13d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-188eaa5 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 37 500 \u20ac <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-b46a347 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">  24,67%  <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a79737e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7384727 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 9 250 \u20ac <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-32c12f8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><span class=\"jet-elements-icon jet-table__cell-icon jet-table__cell-icon--before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-times-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm121.6 313.1c4.7 4.7 4.7 12.3 0 17L338 377.6c-4.7 4.7-12.3 4.7-17 0L256 312l-65.1 65.6c-4.7 4.7-12.3 4.7-17 0L134.4 338c-4.7-4.7-4.7-12.3 0-17l65.6-65-65.6-65.1c-4.7-4.7-4.7-12.3 0-17l39.6-39.6c4.7-4.7 12.3-4.7 17 0l65 65.7 65.1-65.6c4.7-4.7 12.3-4.7 17 0l39.6 39.6c4.7 4.7 4.7 12.3 0 17L312 256l65.6 65.1z\"><\/path><\/svg><\/span><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-87908ee jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\"> 0 \u20ac <\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a91b41c e-con-full e-flex e-con e-child\" data-id=\"5a91b41c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70b37b49 elementor-widget elementor-widget-heading\" data-id=\"70b37b49\" 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\"><span style=\"color: #3997B9\">Encore des avantages fiscaux :<\/span> l'imposition des autres prestations li\u00e9es \u00e0 la retraite compl\u00e9mentaire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5683217 elementor-widget elementor-widget-text-editor\" data-id=\"5683217\" 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 les <b>autres types de prestations<\/b>, il est pr\u00e9vu un <b>taux d&rsquo;imposition fixe de 23 %<\/b>, toujours inf\u00e9rieur \u00e0 l&rsquo;imposition IRPEF en entreprise qui commence \u00e0 23 % et augmente selon le montant.<\/p><p>Pour les <b>salari\u00e9s ayant acquis des cotisations avant le 01\/01\/2007<\/b>, l&rsquo;imposition appliqu\u00e9e est celle pr\u00e9vue par le r\u00e9gime fiscal en vigueur avant l&rsquo;entr\u00e9e en vigueur de la loi sur l&rsquo;indemnit\u00e9 de fin de carri\u00e8re de 2007 (D.Lgs. 252\/2007). En particulier : <\/p><ol><li aria-level=\"1\">dans les cas de <b>rachat suite \u00e0 la cessation du contrat de travail pour des causes ind\u00e9pendantes de la volont\u00e9 des parties<\/b> (retraite, mobilit\u00e9, faillite de l&rsquo;entreprise, etc.) et <b>pour tous les types d&rsquo;avances<\/b>, les cotisations sont impos\u00e9es au taux marginal IRPEF en r\u00e9gime d&rsquo;imposition s\u00e9par\u00e9e ;<\/li><li aria-level=\"1\">dans les cas de <b>rachat suite \u00e0 la cessation du contrat de travail pour des causes d\u00e9pendantes de la volont\u00e9 des parties<\/b> (d\u00e9mission, licenciement individuel, fin de CDD, etc.), les cotisations du 01\/01\/2001 au 31\/12\/2006 sont impos\u00e9es au taux marginal IRPEF en r\u00e9gime d&rsquo;imposition provisoire.<\/li><\/ol><p><br>Fondapi, en tant que substitut fiscal, <b>effectue automatiquement les retenues pr\u00e9vues<\/b> lors du versement des prestations. Ces retenues sont dans certains cas d\u00e9finitives, dans d&rsquo;autres cas provisoires et n\u00e9cessitent une r\u00e9gularisation via la d\u00e9claration de revenus. <\/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-97e76a7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"97e76a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/adhesion-des-travailleurs\/rachat-du-fonds-de-pension\/schema-des-impositions-appliquees-aux-prestations\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Consultez le sch\u00e9ma analytique<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-bd4f761 elementor-widget elementor-widget-heading\" data-id=\"bd4f761\" 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<h6 class=\"elementor-heading-title elementor-size-default\">des impositions appliqu\u00e9es aux prestations de Fondapi<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3403f826 e-flex e-con-boxed e-con e-parent\" data-id=\"3403f826\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e94d2ff elementor-widget elementor-widget-html\" data-id=\"4e94d2ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"text\/javascript\" src=\"\/\/widget.trustpilot.com\/bootstrap\/v5\/tp.widget.bootstrap.min.js\" async=\"\"><\/script>\n<div class=\"trustpilot-widget\" data-locale=\"it-IT\" data-template-id=\"54ad5defc6454f065c28af8b\" data-businessunit-id=\"636d0a1b79e3f339e1d60a3b\" data-style-height=\"240px\" data-style-width=\"100%\" data-theme=\"light\" data-stars=\"1,2,3,4,5\" data-review-languages=\"it\" data-font-family=\"Lato\" data-text-color=\"#000000\">\n  <a href=\"https:\/\/it.trustpilot.com\/review\/fondapi.it\" target=\"_blank\" rel=\"noopener\">Trustpilot<\/a>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e654654 e-con-full e-flex e-con e-parent\" data-id=\"5e654654\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-4a743660 e-con-full e-flex e-con e-child\" data-id=\"4a743660\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6165a9df elementor-widget elementor-widget-heading\" data-id=\"6165a9df\" 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\">Vous avez encore des doutes ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30109ad7 elementor-widget elementor-widget-heading\" data-id=\"30109ad7\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Prenez rendez-vous pour une consultation t\u00e9l\u00e9phonique enti\u00e8rement gratuite et sans engagement <br>ou envoyez un e-mail pour clarifier tous vos doutes.<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-374baeea e-con-full e-flex e-con e-child\" data-id=\"374baeea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75b92885 elementor-widget elementor-widget-button\" data-id=\"75b92885\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/forms.office.com\/e\/3TMS2B7AMy\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Parlez \u00e0 un expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-90061ad elementor-widget elementor-widget-button\" data-id=\"90061ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.fondapi.it\/fr\/assistance\/contacts\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Envoyez un e-mail<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home Comment \u00e7a fonctionne Moins d&rsquo;imp\u00f4ts \u00e0 payer En adh\u00e9rant \u00e0 Fondapi, vous b\u00e9n\u00e9ficierez des avantages fiscaux li\u00e9s \u00e0 la retraite compl\u00e9mentaire, tant pendant la phase d&rsquo;accumulation que lors de la liquidation. Voici comment Fondapi vous aide M\u00eame en ce qui concerne les obligations fiscales incombant \u00e0 l&rsquo;adh\u00e9rent, par rapport \u00e0 d&rsquo;autres investissements, le fonds [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":61287,"menu_order":11,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-61341","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Avantages fiscaux - Fondapi<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les nombreux avantages fiscaux du fonds de pension. D\u00e9duction, IRPEF r\u00e9duit \u00e0 9 % et imposition r\u00e9duite des rendements financiers.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avantages fiscaux - Fondapi\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez les nombreux avantages fiscaux du fonds de pension. D\u00e9duction, IRPEF r\u00e9duit \u00e0 9 % et imposition r\u00e9duite des rendements financiers.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/\" \/>\n<meta property=\"og:site_name\" content=\"Fondapi\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pages\/Scegli-Fondapi\/111620682275544?fref=ts\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-28T10:17:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"2000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@fondapi\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/\",\"url\":\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/\",\"name\":\"Avantages fiscaux - Fondapi\",\"isPartOf\":{\"@id\":\"https:\/\/www.fondapi.it\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp\",\"datePublished\":\"2024-06-18T15:52:29+00:00\",\"dateModified\":\"2025-11-28T10:17:59+00:00\",\"description\":\"D\u00e9couvrez les nombreux avantages fiscaux du fonds de pension. D\u00e9duction, IRPEF r\u00e9duit \u00e0 9 % et imposition r\u00e9duite des rendements financiers.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#primaryimage\",\"url\":\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp\",\"contentUrl\":\"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.fondapi.it\/fr\/accueil\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment \u00e7a fonctionne\",\"item\":\"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Avantages fiscaux\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.fondapi.it\/fr\/#website\",\"url\":\"https:\/\/www.fondapi.it\/fr\/\",\"name\":\"Fondapi\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.fondapi.it\/fr\/#organization\"},\"alternateName\":\"Fondapi Fondo pensione integrativa\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.fondapi.it\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.fondapi.it\/fr\/#organization\",\"name\":\"Fondapi - Fondo nazionale pensione complementare\",\"alternateName\":\"Fondapi Fondo pensione integrativa\",\"url\":\"https:\/\/www.fondapi.it\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.fondapi.it\/fr\/#\/schema\/logo\/image\/\",\"url\":\"\",\"contentUrl\":\"\",\"caption\":\"Fondapi - Fondo nazionale pensione complementare\"},\"image\":{\"@id\":\"https:\/\/www.fondapi.it\/fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/pages\/Scegli-Fondapi\/111620682275544?fref=ts\",\"https:\/\/x.com\/fondapi\",\"https:\/\/www.linkedin.com\/company\/18497131\",\"https:\/\/www.youtube.com\/user\/Fondapi\",\"https:\/\/www.instagram.com\/fondapi.it\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Avantages fiscaux - Fondapi","description":"D\u00e9couvrez les nombreux avantages fiscaux du fonds de pension. D\u00e9duction, IRPEF r\u00e9duit \u00e0 9 % et imposition r\u00e9duite des rendements financiers.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/","og_locale":"fr_FR","og_type":"article","og_title":"Avantages fiscaux - Fondapi","og_description":"D\u00e9couvrez les nombreux avantages fiscaux du fonds de pension. D\u00e9duction, IRPEF r\u00e9duit \u00e0 9 % et imposition r\u00e9duite des rendements financiers.","og_url":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/","og_site_name":"Fondapi","article_publisher":"https:\/\/www.facebook.com\/pages\/Scegli-Fondapi\/111620682275544?fref=ts","article_modified_time":"2025-11-28T10:17:59+00:00","og_image":[{"width":2000,"height":2000,"url":"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp","type":"image\/webp"}],"twitter_card":"summary_large_image","twitter_site":"@fondapi","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/","url":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/","name":"Avantages fiscaux - Fondapi","isPartOf":{"@id":"https:\/\/www.fondapi.it\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#primaryimage"},"image":{"@id":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#primaryimage"},"thumbnailUrl":"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp","datePublished":"2024-06-18T15:52:29+00:00","dateModified":"2025-11-28T10:17:59+00:00","description":"D\u00e9couvrez les nombreux avantages fiscaux du fonds de pension. D\u00e9duction, IRPEF r\u00e9duit \u00e0 9 % et imposition r\u00e9duite des rendements financiers.","breadcrumb":{"@id":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#primaryimage","url":"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp","contentUrl":"https:\/\/www.fondapi.it\/wp-content\/uploads\/2024\/09\/meno-tasse.webp"},{"@type":"BreadcrumbList","@id":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/avantages-fiscaux\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.fondapi.it\/fr\/accueil\/"},{"@type":"ListItem","position":2,"name":"Comment \u00e7a fonctionne","item":"https:\/\/www.fondapi.it\/fr\/comment-ca-fonctionne\/"},{"@type":"ListItem","position":3,"name":"Avantages fiscaux"}]},{"@type":"WebSite","@id":"https:\/\/www.fondapi.it\/fr\/#website","url":"https:\/\/www.fondapi.it\/fr\/","name":"Fondapi","description":"","publisher":{"@id":"https:\/\/www.fondapi.it\/fr\/#organization"},"alternateName":"Fondapi Fondo pensione integrativa","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fondapi.it\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.fondapi.it\/fr\/#organization","name":"Fondapi - Fondo nazionale pensione complementare","alternateName":"Fondapi Fondo pensione integrativa","url":"https:\/\/www.fondapi.it\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.fondapi.it\/fr\/#\/schema\/logo\/image\/","url":"","contentUrl":"","caption":"Fondapi - Fondo nazionale pensione complementare"},"image":{"@id":"https:\/\/www.fondapi.it\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/pages\/Scegli-Fondapi\/111620682275544?fref=ts","https:\/\/x.com\/fondapi","https:\/\/www.linkedin.com\/company\/18497131","https:\/\/www.youtube.com\/user\/Fondapi","https:\/\/www.instagram.com\/fondapi.it\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.fondapi.it\/fr\/wp-json\/wp\/v2\/pages\/61341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fondapi.it\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fondapi.it\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fondapi.it\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fondapi.it\/fr\/wp-json\/wp\/v2\/comments?post=61341"}],"version-history":[{"count":7,"href":"https:\/\/www.fondapi.it\/fr\/wp-json\/wp\/v2\/pages\/61341\/revisions"}],"predecessor-version":[{"id":63121,"href":"https:\/\/www.fondapi.it\/fr\/wp-json\/wp\/v2\/pages\/61341\/revisions\/63121"}],"up":[{"embeddable":true,"href":"https:\/\/www.fondapi.it\/fr\/wp-json\/wp\/v2\/pages\/61287"}],"wp:attachment":[{"href":"https:\/\/www.fondapi.it\/fr\/wp-json\/wp\/v2\/media?parent=61341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}