{
  "_disclaimer": "Sample data — illustrative only",
  "_note": "Newly retired couple in Lugano with pillar 3a + LPP capital withdrawal.",
  "household": {
    "country_of_residence": "CH",
    "canton": "TI",
    "commune": "Lugano",
    "address": "Via Nassa 28, 6900 Lugano",
    "civil_status": "couple_married",
    "language": "it"
  },
  "taxpayer": {
    "first_name": "Pierre",
    "last_name": "Délémont",
    "birth_date": "1959-03-08",
    "retirement_date": "2024-04-01"
  },
  "spouse": {
    "first_name": "Maria",
    "birth_date": "1961-07-15",
    "still_working": false
  },
  "pillar_3a_chf": {
    "providers": [
      { "name": "PostFinance 3a", "capital": 62500, "withdrawn_on": "2024-03-15" },
      { "name": "VIAC 3a", "capital": 48200, "withdrawn_on": "2024-03-20" }
    ],
    "total_withdrawn": 110700
  },
  "pillar_2_lpp_chf": {
    "capital_total": 385000,
    "choice": "capital",
    "withdrawn_on": "2024-04-01"
  },
  "ahv_pension_chf_annual": 28320,
  "expected_treatment": {
    "lump_sum_separate_taxation": "Prestations en capital LPP + 3a — imposition séparée à taux réduit (env. 1/5 du barème ordinaire), fédéral + cantonal TI",
    "ti_specifics": "Tessin applique tarif progressif réduit (LIT art. 38)",
    "anti_abuse_3a_staggering": "Retraits étalés sur années fiscales différentes pour optimiser progression (déjà 2 contrats même année — additionnés)",
    "ongoing_taxation": "Rentes AVS imposées au revenu ordinaire à 100%"
  },
  "checks": [
    "Vérifier consolidation 3a même conjoint même année (PostFinance + VIAC)",
    "Confirmer formulaire séparé pour prestation en capital",
    "Calculer économie via étalement futur sur conjointe (2026)"
  ]
}