{"id":1146,"date":"2026-01-04T12:19:37","date_gmt":"2026-01-04T12:19:37","guid":{"rendered":"https:\/\/omnitrust.lu\/comprendre-la-nouvelle-reforme-des-retraites-au-luxembourg\/"},"modified":"2026-03-18T15:35:39","modified_gmt":"2026-03-18T15:35:39","slug":"luxembourg-pension-reform-explained","status":"publish","type":"post","link":"https:\/\/www.omnitrust.lu\/en\/blog\/comprendre-la-nouvelle-reforme-des-retraites-au-luxembourg\/","title":{"rendered":"Comprendre la nouvelle r\u00e9forme des retraites au Luxembourg"},"content":{"rendered":"<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Le 18 d\u00e9cembre 2025, la Chambre des d\u00e9put\u00e9s luxembourgeoise a adopt\u00e9 une r\u00e9forme du syst\u00e8me des retraites, entr\u00e9e en vigueur le 1er janvier 2026. Issue du programme de concertation \u00ab\u00a0Schw\u00e4tz mat !\u00a0\u00bb, cette r\u00e9forme vise \u00e0 garantir la p\u00e9rennit\u00e9 financi\u00e8re du r\u00e9gime g\u00e9n\u00e9ral jusqu&rsquo;en 2042 tout en maintenant l&rsquo;\u00e2ge l\u00e9gal de d\u00e9part \u00e0 65 ans.<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Face au vieillissement d\u00e9mographique et \u00e0 l&rsquo;allongement de l&rsquo;esp\u00e9rance de vie, le Luxembourg a adapt\u00e9 son mod\u00e8le de solidarit\u00e9 interg\u00e9n\u00e9rationnelle. Cet article pr\u00e9sente les principales mesures adopt\u00e9es et leur application concr\u00e8te.<\/span><\/span><\/span><\/p>\n<h2><span style=\"font-size:17pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>1. Pourquoi cette r\u00e9forme ?<\/strong><\/span><\/span><\/span><\/h2>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Un syst\u00e8me sous pression d\u00e9mographique<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Le Luxembourg fait face \u00e0 une \u00e9volution d\u00e9mographique majeure : le ratio entre actifs cotisants et retrait\u00e9s se d\u00e9grade progressivement. Les projections actuarielles indiquaient qu&rsquo;en l&rsquo;absence d&rsquo;ajustement, les r\u00e9serves du r\u00e9gime g\u00e9n\u00e9ral auraient \u00e9t\u00e9 \u00e9puis\u00e9es avant 2050.<\/span><\/span><\/span><\/p>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Les deux axes de la r\u00e9forme<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">La r\u00e9forme repose sur deux piliers :<\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Premier axe : Rapprocher l&rsquo;\u00e2ge effectif de d\u00e9part de l&rsquo;\u00e2ge l\u00e9gal<\/strong><\/span><\/span><\/span><br \/>\n<span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">L&rsquo;\u00e2ge moyen de d\u00e9part effectif \u00e0 la retraite au Luxembourg tourne actuellement autour de 60 ans, soit cinq ans avant l&rsquo;\u00e2ge l\u00e9gal de 65 ans. La r\u00e9forme vise \u00e0 r\u00e9duire progressivement cet \u00e9cart en durcissant les conditions d&rsquo;acc\u00e8s \u00e0 la retraite anticip\u00e9e \u00e0 60 ans.<\/span><\/span><\/span><\/br><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Deuxi\u00e8me axe : Renforcer le financement<\/strong><\/span><\/span><\/span><br \/>\n<span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">L&rsquo;augmentation du taux de cotisation permet d&rsquo;alimenter imm\u00e9diatement le r\u00e9gime et de prolonger la viabilit\u00e9 des r\u00e9serves jusqu&rsquo;en 2050.<\/span><\/span><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size:17pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>2. Hausse des cotisations depuis le 1er janvier 2026<\/strong><\/span><\/span><\/span><\/h2>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Nouveau bar\u00e8me<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Le taux global de cotisation au r\u00e9gime de pension est pass\u00e9 de <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>24 % \u00e0 25,5 %<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> du salaire brut. Cette augmentation de 1,5 point est r\u00e9partie \u00e9quitablement entre les trois contributeurs :<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Contributeur<\/strong><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Taux avant r\u00e9forme<\/strong><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Taux depuis 2026<\/strong><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Variation<\/strong><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Salari\u00e9<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">8 %<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">8,5 %<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+0,5 pt<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Employeur<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">8 %<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">8,5 %<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+0,5 pt<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">\u00c9tat<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">8 %<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">8,5 %<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+0,5 pt<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Pour les travailleurs ind\u00e9pendants :<\/strong><\/span><\/span><\/span><br \/>\n<span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Leur contribution personnelle s&rsquo;\u00e9l\u00e8ve \u00e0 17 %, compl\u00e9t\u00e9e par 8,5 % financ\u00e9s par l&rsquo;\u00c9tat, soit un total de 25,5 % \u00e9galement.<\/span><\/span><\/span><br \/>\n<span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Cette hausse est fix\u00e9e jusqu&rsquo;en 2032.<\/span><\/span><\/span><\/p>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Impact sur les salaires<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Exemple pour un salaire brut mensuel de 4 000 \u20ac :<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Cotisation salariale avant r\u00e9forme : 320 \u20ac (8 % de 4 000 \u20ac)<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Cotisation salariale depuis 2026 : 340 \u20ac (8,5 % de 4 000 \u20ac)<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Diff\u00e9rence mensuelle : +20 \u20ac<\/strong><\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Diff\u00e9rence annuelle : +240 \u20ac<\/strong><\/span><\/span><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size:17pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>3. Retraite anticip\u00e9e : allongement progressif \u00e0 partir de juillet 2026<\/strong><\/span><\/span><\/span><\/h2>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Ce qui ne change pas<\/strong><\/span><\/span><\/span><\/h3>\n<ul>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">L&rsquo;\u00e2ge l\u00e9gal de d\u00e9part \u00e0 la retraite reste fix\u00e9 \u00e0 <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>65 ans<\/strong><\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">La possibilit\u00e9 de partir \u00e0 <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>57 ans apr\u00e8s 40 ann\u00e9es de cotisations obligatoires<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> est maintenue<\/span><\/span><\/span><\/li>\n<\/ul>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Ce qui change : le d\u00e9part \u00e0 60 ans<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">\u00c0 partir du <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>1er juillet 2026<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">, les conditions pour partir \u00e0 la retraite anticip\u00e9e \u00e0 60 ans sont progressivement durcies. La dur\u00e9e minimale d&rsquo;assurance requise sera allong\u00e9e de <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>8 mois au total entre juillet 2026 et 2030<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> :<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Ann\u00e9e de d\u00e9part<\/strong><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Mois suppl\u00e9mentaires requis<\/strong><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Dur\u00e9e totale d&rsquo;assurance<\/strong><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Avant juillet 2026<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">0 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">40 ans exactement<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">\u00c0 partir de juillet 2026<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+1 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">40 ans et 1 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">2027<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+2 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">40 ans et 2 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">2028<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+4 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">40 ans et 4 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">2029<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+6 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">40 ans et 6 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">2030 et apr\u00e8s<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+8 mois<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">40 ans et 8 mois<\/span><\/span><\/span><\/p>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Les pr\u00e9retraites sp\u00e9cifiques restent inchang\u00e9es<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Les r\u00e9gimes de pr\u00e9retraite pour travail post\u00e9, travail de nuit ou restructuration d&rsquo;entreprise ne sont pas modifi\u00e9s.<\/span><\/span><\/span><\/p>\n<h2><span style=\"font-size:17pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>4. La pension progressive : nouveau dispositif depuis janvier 2026<\/strong><\/span><\/span><\/span><\/h2>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Principe<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">La r\u00e9forme introduit un dispositif de <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>pension progressive<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">, d\u00e9j\u00e0 appliqu\u00e9 aux fonctionnaires et d\u00e9sormais \u00e9tendu au secteur priv\u00e9 depuis le 1er janvier 2026.<\/span><\/span><\/span><\/p>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Fonctionnement<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Une personne qui remplit les conditions suivantes peut b\u00e9n\u00e9ficier d&rsquo;une pension progressive :<\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Disposer d&rsquo;une carri\u00e8re d&rsquo;assurance de <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>40 ans minimum<\/strong><\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Obtenir l&rsquo;accord de son employeur<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">R\u00e9duire son temps de travail \u00e0 temps partiel<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Le salari\u00e9 peut alors r\u00e9duire son activit\u00e9 professionnelle tout en percevant une fraction de sa pension de retraite proportionnelle \u00e0 la r\u00e9duction de temps de travail. Ce syst\u00e8me permet une transition progressive vers la retraite compl\u00e8te.<\/span><\/span><\/span><\/p>\n<h2><span style=\"font-size:17pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>5. Ann\u00e9es d&rsquo;\u00e9tudes : suppression de la limite d&rsquo;\u00e2ge<\/strong><\/span><\/span><\/span><\/h2>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Changement applicable depuis le 1er janvier 2026<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Jusqu&rsquo;\u00e0 la r\u00e9forme, les p\u00e9riodes d&rsquo;\u00e9tudes sup\u00e9rieures (sans revenu) pouvaient \u00eatre int\u00e9gr\u00e9es \u00e0 la carri\u00e8re d&rsquo;assurance dans la limite de <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>9 ann\u00e9es<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">, \u00e0 condition que ces \u00e9tudes aient \u00e9t\u00e9 achev\u00e9es <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>avant l&rsquo;\u00e2ge de 27 ans<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">.<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Depuis le 1er janvier 2026, cette limite d&rsquo;\u00e2ge de 27 ans est supprim\u00e9e. D\u00e9sormais, <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>toutes les ann\u00e9es d&rsquo;\u00e9tudes post-18 ans<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> peuvent \u00eatre valid\u00e9es, quelle que soit la p\u00e9riode de la vie o\u00f9 elles ont \u00e9t\u00e9 effectu\u00e9es.<\/span><\/span><\/span><\/p>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Qui est concern\u00e9 ?<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Cette mesure concerne notamment les personnes ayant :<\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Repris des \u00e9tudes plus tardivement (reconversion professionnelle)<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Effectu\u00e9 des cursus longs (m\u00e9decine, doctorat, etc.)<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Interrompu puis repris un parcours acad\u00e9mique<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">La limite de 9 ann\u00e9es d&rsquo;\u00e9tudes maximum reste en vigueur.<\/span><\/span><\/span><\/p>\n<h2><span style=\"font-size:17pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>6. Mesures fiscales introduites<\/strong><\/span><\/span><\/span><\/h2>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Augmentation du plafond du troisi\u00e8me pilier<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Depuis le 1er janvier 2026, le plafond annuel de d\u00e9ductibilit\u00e9 fiscale pour les contrats de pr\u00e9voyance-vieillesse (troisi\u00e8me pilier) est pass\u00e9 de <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>3 200 \u20ac \u00e0 4 500 \u20ac<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> par an et par contribuable.<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Concr\u00e8tement, les personnes qui cotisent \u00e0 un produit de troisi\u00e8me pilier peuvent d\u00e9duire jusqu&rsquo;\u00e0 4 500 \u20ac de leur revenu imposable, contre 3 200 \u20ac auparavant.<\/span><\/span><\/span><\/p>\n<h3><span style=\"font-size:13pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Abattement de maintien dans la vie professionnelle (AMVP)<\/strong><\/span><\/span><\/span><\/h3>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Un nouvel abattement fiscal a \u00e9t\u00e9 cr\u00e9\u00e9 pour les personnes qui continuent \u00e0 travailler alors qu&rsquo;elles pourraient partir en retraite anticip\u00e9e.<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Conditions :<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Avoir atteint les conditions pour b\u00e9n\u00e9ficier d&rsquo;une pension anticip\u00e9e (57 ou 60 ans avec ann\u00e9es d&rsquo;assurance suffisantes)<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Choisir de continuer \u00e0 travailler au lieu de partir en retraite<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Demeurer en activit\u00e9 jusqu&rsquo;\u00e0 l&rsquo;\u00e2ge l\u00e9gal de 65 ans<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Montant :<\/strong><\/span><\/span><\/span><br \/>\n<span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">R\u00e9duction du revenu imposable pouvant atteindre <\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>9 000 \u20ac par an<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> (750 \u20ac par mois).<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>D\u00e9marche :<\/strong><\/span><\/span><\/span><br \/>\n<span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Une attestation d&rsquo;\u00e9ligibilit\u00e9 doit \u00eatre demand\u00e9e aupr\u00e8s de la CNAP ou de l&rsquo;EAVIP selon le statut professionnel.<\/span><\/span><\/span><\/p>\n<h2><span style=\"font-size:17pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>7. Ce qui reste inchang\u00e9<\/strong><\/span><\/span><\/span><\/h2>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Plusieurs \u00e9l\u00e9ments du syst\u00e8me de retraite ne sont pas modifi\u00e9s par cette r\u00e9forme :<\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>\u00c2ge l\u00e9gal :<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> 65 ans reste l&rsquo;\u00e2ge de r\u00e9f\u00e9rence pour une pension compl\u00e8te<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Retraite \u00e0 57 ans :<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> maintenue apr\u00e8s 40 ann\u00e9es de cotisations obligatoires<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Pr\u00e9retraites sp\u00e9cifiques :<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> les dispositifs li\u00e9s au travail post\u00e9, au travail de nuit ou aux restructurations restent identiques<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Pensions en cours :<\/strong><\/span><\/span><\/span><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"> aucune r\u00e9duction pour les personnes d\u00e9j\u00e0 pensionn\u00e9es ou atteignant l&rsquo;\u00e2ge l\u00e9gal en 2026<\/span><\/span><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size:17pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>8. Calendrier r\u00e9capitulatif<\/strong><\/span><\/span><\/span><\/h2>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Date<\/strong><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Mesure<\/strong><\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">1er janvier 2026<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Hausse des cotisations de 24 % \u00e0 25,5 %<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">1er janvier 2026<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Mise en place de la pension progressive<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">1er janvier 2026<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Suppression de la limite d&rsquo;\u00e2ge de 27 ans pour les ann\u00e9es d&rsquo;\u00e9tudes<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">1er janvier 2026<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Plafond du 3e pilier port\u00e9 \u00e0 4 500 \u20ac<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">1er janvier 2026<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Cr\u00e9ation de l&rsquo;abattement de maintien dans la vie professionnelle (AMVP)<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">1er juillet 2026<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">D\u00e9but de l&rsquo;allongement progressif pour la retraite \u00e0 60 ans (+1 mois)<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">2027<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+2 mois requis pour retraite \u00e0 60 ans<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">2028<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+4 mois requis<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">2029<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+6 mois requis<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">2030<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">+8 mois requis (palier final)<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">2032<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Fin de la p\u00e9riode de hausse des cotisations fix\u00e9e<\/span><\/span><\/span><\/p>\n<h2><span style=\"font-size:17pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Conclusion<\/strong><\/span><\/span><\/span><\/h2>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">La r\u00e9forme des retraites 2026 au Luxembourg introduit des modifications structurelles visant \u00e0 garantir la p\u00e9rennit\u00e9 du syst\u00e8me jusqu&rsquo;en 2050. Les principales mesures sont :<\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Une hausse des cotisations de 1,5 point r\u00e9partie entre salari\u00e9s, employeurs et \u00c9tat<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Un allongement progressif de 8 mois de la dur\u00e9e d&rsquo;assurance pour partir \u00e0 60 ans, s&rsquo;appliquant \u00e0 partir de juillet 2026<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">L&rsquo;introduction d&rsquo;une pension progressive pour faciliter les fins de carri\u00e8re<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">La suppression de la limite d&rsquo;\u00e2ge pour la validation des ann\u00e9es d&rsquo;\u00e9tudes<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Deux mesures fiscales : hausse du plafond du troisi\u00e8me pilier et cr\u00e9ation d&rsquo;un abattement pour ceux qui prolongent leur activit\u00e9<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">L&rsquo;\u00e2ge l\u00e9gal de d\u00e9part reste fix\u00e9 \u00e0 65 ans et les personnes d\u00e9j\u00e0 pensionn\u00e9es ou proches de la retraite ne sont pas impact\u00e9es r\u00e9troactivement.<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Pour plus d&rsquo;informations, consultez le site officiel de la CNAP (cnap.public.lu) ou le portail Guichet.lu.<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\"><strong>Sources :<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Loi du 18 d\u00e9cembre 2025 portant r\u00e9forme du syst\u00e8me de pension<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">CNAP &#8211; Caisse nationale d&rsquo;assurance pension<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type:disc\"><span style=\"font-size:11pt\"><span style=\"font-family:Arial,sans-serif\"><span style=\"color:#000000\">Chambre des d\u00e9put\u00e9s du Grand-Duch\u00e9 de Luxembourg<\/span><\/span><\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Le 18 d\u00e9cembre 2025, la Chambre des d\u00e9put\u00e9s luxembourgeoise a adopt\u00e9 une r\u00e9forme du syst\u00e8me des retraites, entr\u00e9e en vigueur le 1er janvier 2026. Issue du programme de concertation \u00ab\u00a0Schw\u00e4tz mat !\u00a0\u00bb, cette r\u00e9forme vise \u00e0 garantir la p\u00e9rennit\u00e9 financi\u00e8re du r\u00e9gime g\u00e9n\u00e9ral jusqu&rsquo;en 2042 tout en maintenant l&rsquo;\u00e2ge l\u00e9gal de d\u00e9part \u00e0 65 ans. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1409,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"service_lie":[29],"type_contenu":[21],"class_list":["post-1146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","service_lie-rh_payroll","type_contenu-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1146","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/comments?post=1146"}],"version-history":[{"count":1,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1146\/revisions"}],"predecessor-version":[{"id":1410,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1146\/revisions\/1410"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media\/1409"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media?parent=1146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/categories?post=1146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/tags?post=1146"},{"taxonomy":"service_lie","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/service_lie?post=1146"},{"taxonomy":"type_contenu","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/type_contenu?post=1146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}